Condo and co-op units on the roll
7,371
Units at or over $1,000,000
1,581
Median value of those units
$1,298,730
Unit exposure / yr
$127.2 million
Houses in Upper East Side: 145 one- to three-family homes are on the roll, and 142 are valued at $5,000,000 or more, with a median value of $10,697,000 among those. Individual houses are never listed.
Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Upper East Side by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Upper East Side with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 401 East 74th Street | Condo | 1 of 1 | $69,660,000 | $4,527,900 |
| 240 East 76th Street | Condo | 1 of 1 | $67,360,000 | $4,378,400 |
| 205 East 78th Street | Condo | 1 of 1 | $62,834,000 | $4,084,210 |
| 343 East 74th Street | Condo | 1 of 1 | $48,908,000 | $3,179,020 |
| 895 Park Avenue | Co-op | 37 of 38 | $3,149,801 | $2,953,445 |
| 830 Park Avenue | Co-op | 49 of 54 | $2,888,400 | $2,813,132 |
| 301 East 80th Street | Condo | 44 of 72 | $3,107,249 | $2,597,013 |
| 980 Fifth Avenue | Co-op | 43 of 45 | $2,493,722 | $2,438,343 |
| 888 Park Avenue | Co-op | 42 of 44 | $1,990,776 | $2,403,340 |
| 255 East 77th Street | Condo | 43 of 62 | $3,111,712 | $2,387,796 |
| 995 Fifth Avenue | Co-op | 26 of 35 | $3,731,510 | $2,341,300 |
| 1068-1078 Lexington Avenue | Condo | 1 of 1 | $34,402,997 | $2,236,195 |
| 1040 Lexington Avenue | Condo | 1 of 1 | $34,385,000 | $2,235,025 |
| 340 East 74th Street | Condo | 1 of 1 | $34,249,000 | $2,226,185 |
| 941 Park Avenue | Co-op | 33 of 40 | $2,076,419 | $2,070,364 |
| 983 Park Avenue | Co-op | 41 of 55 | $1,378,589 | $1,966,993 |
| 255 East 74th Street | Condo | 37 of 77 | $2,218,698 | $1,938,181 |
| 950 Fifth Avenue | Co-op | 8 of 10 | $6,429,927 | $1,868,987 |
| 200 East 79th Street | Condo | 32 of 45 | $2,445,023 | $1,821,178 |
| 201 East 74th Street | Condo | 24 of 41 | $3,120,253 | $1,739,528 |
| 791 Park Avenue | Co-op | 27 of 28 | $1,775,234 | $1,660,267 |
| 998 Fifth Avenue | Co-op | 17 of 17 | $3,448,913 | $1,650,137 |
| 333 East 75th Street | Condo | 1 of 1 | $25,366,000 | $1,648,790 |
| 109 East 79th Street | Condo | 26 of 32 | $2,673,643 | $1,642,880 |
| 23 East 74th Street | Condo | 1 of 7 | $24,719,263 | $1,606,752 |
Phase 1 exposure is the flat surcharge on every unit at or over the line, as if none were a primary residence. It is a ceiling, not a bill.
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Milton Coste | Licensed Real Estate Associate Broker | Keller Williams NYC | 917.416.7433
More on Upper East Side
- Upper East Side market report
- Selling in Upper East Side
- Manhattan pied-a-terre tax exposure
- Keep, lease or sell calculator
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Milton Coste | Licensed Real Estate Associate Broker | Keller Williams NYC | 917.416.7433
More on the NYC pied-a-terre tax
This page is educational and is not legal or tax advice. Rates, thresholds and dates come from NY Tax Law Article 30-C (text of the statute) and the NYC Department of Finance (non-primary residence surcharge page), checked October 9, 2026. Values come from the DOF supplemental market value roll of July 24, 2026 (DOF property assessments). A value on the roll shows exposure, not liability: the roll carries no occupancy information, and DOF says appearing on it does not mean a property is subject to the surcharge. Confirm your own situation with a New York attorney or your accountant. Milton Coste, Licensed Real Estate Associate Broker, Keller Williams NYC, 360 Madison Avenue, 9th Floor, New York, NY 10017.