Condo and co-op units on the roll
517
Units at or over $1,000,000
10
Median value of those units
$1,273,954
Unit exposure / yr
$507,166
Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Vinegar Hill by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Vinegar Hill with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 180 Front Street | Condo | 6 of 407 | $1,432,492 | $315,846 |
| 205 Water Street | Condo | 2 of 65 | $1,415,641 | $101,531 |
| 37 Bridge Street | Condo | 2 of 45 | $1,145,725 | $89,789 |
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
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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.