Condo and co-op units on the roll
55,622
Units at or over $1,000,000
694
Median value of those units
$1,180,925
Unit exposure / yr
$65.9 million
Houses in Brooklyn: 211,265 one- to three-family homes are on the roll, and 3,311 are valued at $5,000,000 or more, with a median value of $5,968,000 among those. Individual houses are never listed.
These are ceilings: each figure assumes no over-the-line unit is anyone’s primary residence. I run this math on every second-home purchase I price, and the band a unit sits in matters more than the sale price.
By neighborhood
| Neighborhood | Units over $1M | Median of those | Exposure / yr |
|---|---|---|---|
| Boerum Hill | 67 | $1,130,815 | $15,820,678 |
| Williamsburg | 82 | $1,156,579 | $8,916,140 |
| Brooklyn Heights | 113 | $1,190,363 | $6,184,527 |
| Cobble Hill | 57 | $1,187,604 | $4,077,264 |
| DUMBO | 59 | $1,226,954 | $3,168,190 |
| Park Slope | 57 | $1,177,595 | $3,050,241 |
| Brighton Beach | 6 | $8,625,986 | $2,862,182 |
| Prospect Heights | 47 | $1,149,600 | $2,558,634 |
| Fort Greene | 19 | $1,254,279 | $2,503,268 |
| Bedford-Stuyvesant | 7 | $1,107,738 | $2,436,591 |
| Downtown Brooklyn | 46 | $1,182,039 | $2,324,874 |
| East Williamsburg | 10 | $1,147,156 | $2,152,168 |
| Windsor Terrace | 19 | $1,325,792 | $1,541,311 |
| Clinton Hill | 16 | $1,108,112 | $1,428,550 |
| Carroll Gardens | 15 | $1,269,411 | $926,917 |
| Gowanus | 12 | $1,308,510 | $661,747 |
| Columbia St Waterfront District | 13 | $1,095,127 | $661,268 |
| Red Hook | 11 | $1,184,839 | $558,317 |
| East New York | 1 | $8,562,100 | $556,537 |
| Brownsville | 1 | $8,444,000 | $548,860 |
| Sheepshead Bay | 1 | $8,395,419 | $545,702 |
| Vinegar Hill | 10 | $1,273,954 | $507,166 |
| Ditmas Park | 1 | $5,989,500 | $389,318 |
| Greenpoint | 8 | $1,089,951 | $349,931 |
| Bushwick | 2 | $3,220,237 | $312,535 |
| Mill Basin | 1 | $4,514,600 | $237,017 |
| Borough Park | 5 | $1,060,288 | $226,044 |
| Gravesend | 2 | $1,145,122 | $91,610 |
| Bay Ridge | 2 | $1,112,200 | $88,976 |
| Flatbush | 1 | $1,433,407 | $57,336 |
| Bensonhurst | 1 | $1,343,967 | $53,759 |
| Sunset Park | 1 | $1,207,711 | $48,308 |
| Brooklyn | 1 | $1,036,744 | $41,470 |
Own a condo or co-op in Brooklyn?
Look up its DOF market value and see the band and the Phase 1 figure on screen, free.
Milton Coste | Licensed Real Estate Associate Broker | Keller Williams NYC | 917.416.7433
Buildings with the most exposure in Brooklyn
| Building | Neighborhood | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|---|
| 138 Willoughby Street | Boerum Hill | Condo | 1 of 1 | $189,250,363 | $12,301,274 |
| 450 Kent Avenue | Williamsburg | Condo | 1 of 1 | $37,144,842 | $2,414,415 |
| 20 North 5th Street | Williamsburg | Condo | 1 of 1 | $32,285,843 | $2,098,580 |
| 50 Bridge Park Drive | Brooklyn Heights | Condo | 31 of 122 | $3,329,324 | $1,542,906 |
| 429 Kent Avenue | Williamsburg | Condo | 30 of 216 | $1,909,611 | $1,472,474 |
| 1 Clinton Street | Downtown Brooklyn | Condo | 27 of 134 | $2,126,463 | $1,447,539 |
| 60 Front Street | DUMBO | Condo | 27 of 76 | $2,222,918 | $1,434,708 |
| 212 South Oxford Street | Fort Greene | Condo | 1 of 1 | $21,991,250 | $1,429,431 |
| 86 Beaver Street | East Williamsburg | Condo | 1 of 1 | $20,945,019 | $1,361,426 |
| 90 Furman Street | Brooklyn Heights | Condo | 26 of 106 | $1,832,968 | $1,307,619 |
| 775 Lafayette Avenue | Bedford-Stuyvesant | Condo | 1 of 1 | $19,041,000 | $1,237,665 |
| 756 Myrtle Avenue | Bedford-Stuyvesant | Condo | 1 of 1 | $15,036,557 | $977,376 |
| 382-390 Willoughby Avenue | Clinton Hill | Condo | 1 of 1 | $10,725,240 | $697,141 |
| 611 Banner Avenue | Brighton Beach | Condo | 1 of 1 | $10,487,576 | $681,692 |
| 200 Atlantic Avenue | Cobble Hill | Condo | 1 of 1 | $10,300,525 | $669,534 |
| 124 Atlantic Avenue | Cobble Hill | Condo | 2 of 2 | $9,169,968 | $651,969 |
| 200 Corbin Place | Brighton Beach | Condo | 1 of 1 | $9,582,464 | $622,860 |
| 323 Bergen Street | Boerum Hill | Condo | 13 of 105 | $1,193,912 | $576,486 |
| 3145 Brighton 4th Street | Brighton Beach | Condo | 1 of 1 | $8,786,000 | $571,090 |
| 626 Sutter Avenue | East New York | Condo | 1 of 1 | $8,562,100 | $556,537 |
| 2 West End Avenue | Brighton Beach | Condo | 1 of 1 | $8,465,971 | $550,288 |
| 774 Rockaway Avenue | Brownsville | Condo | 1 of 1 | $8,444,000 | $548,860 |
| 2475 East 11th Street | Sheepshead Bay | Condo | 1 of 1 | $8,395,419 | $545,702 |
| 58 Saint Marks Place | Boerum Hill | Condo | 10 of 100 | $1,757,434 | $525,121 |
| 160 Imlay Street | Red Hook | Condo | 10 of 70 | $1,572,241 | $513,457 |
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.
More: Brooklyn market report, the open data downloads and the pied-a-terre tax hub.
Ready to see your own number?
The lookup is free and shows the figure on screen first. If you want to talk through keeping, leasing or selling, call or message me.
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.