Condo and co-op units on the roll
8,704
Units at or over $1,000,000
568
Median value of those units
$1,265,674
Unit exposure / yr
$57.4 million
Houses in Upper West Side: 185 one- to three-family homes are on the roll, and 145 are valued at $5,000,000 or more, with a median value of $6,808,000 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 West Side by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Upper West Side with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 2373 Broadway | Condo | 1 of 1 | $131,946,000 | $8,576,490 |
| 2376 Broadway | Condo | 101 of 210 | $2,154,879 | $5,238,810 |
| 535 West End Avenue | Condo | 25 of 31 | $5,866,989 | $5,131,894 |
| 200 West 79th Street | Condo | 1 of 1 | $61,051,000 | $3,968,315 |
| 378 West End Avenue | Condo | 51 of 57 | $3,897,045 | $3,444,985 |
| 2211 Broadway | Condo | 62 of 152 | $2,315,904 | $3,057,090 |
| 250 West 89th Street | Condo | 1 of 1 | $40,721,000 | $2,646,865 |
| 2280-2286 Broadway | Condo | 1 of 1 | $37,431,000 | $2,433,015 |
| 2148 Broadway | Condo | 40 of 68 | $3,013,844 | $2,344,266 |
| 255 West 84th Street | Condo | 1 of 1 | $29,019,000 | $1,886,235 |
| 235 West 75th Street | Condo | 30 of 98 | $2,513,692 | $1,776,609 |
| 2138-2146 Broadway | Condo | 1 of 1 | $21,686,301 | $1,409,610 |
| 230 West 78th Street | Condo | 21 of 34 | $2,509,780 | $1,204,852 |
| 661 Amsterdam Avenue | Condo | 1 of 1 | $18,437,000 | $1,198,405 |
| 205 West 76th Street | Condo | 23 of 124 | $2,569,990 | $1,180,892 |
| 555 West End Avenue | Condo | 13 of 13 | $3,260,293 | $1,075,234 |
| 211 West 84th Street | Condo | 18 of 45 | $2,113,567 | $1,062,174 |
| 325 West End Avenue | Co-op | 23 of 51 | $1,309,024 | $1,024,613 |
| 210 West 77th Street | Condo | 16 of 25 | $2,933,450 | $1,020,631 |
| 219 West 77th Street | Condo | 16 of 26 | $2,526,480 | $840,637 |
| 250 West 81st Street | Condo | 10 of 28 | $3,084,740 | $694,223 |
| 500 West End Avenue | Condo | 11 of 82 | $1,530,147 | $548,692 |
| 309-315 West 83rd Street | Condo | 1 of 1 | $7,526,000 | $489,190 |
| 207 West 79th Street | Condo | 7 of 19 | $2,112,814 | $445,854 |
| 202 West 78th Street | Co-op | 10 of 11 | $1,192,021 | $443,546 |
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 West Side
- Upper West Side market report
- Selling in Upper West 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.