Condo and co-op units on the roll
157,320
Units at or over $1,000,000
16,999
Median value of those units
$1,351,240
Unit exposure / yr
$1.57 billion
Houses in Manhattan: 6,539 one- to three-family homes are on the roll, and 3,356 are valued at $5,000,000 or more, with a median value of $8,333,500 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 |
|---|---|---|---|
| Lenox Hill | 1,767 | $1,347,634 | $157,564,002 |
| Lincoln Square | 1,331 | $1,270,848 | $150,829,586 |
| Upper East Side | 1,581 | $1,298,730 | $127,204,328 |
| SoHo | 1,337 | $1,566,500 | $118,844,082 |
| Central Park South | 1,269 | $1,606,680 | $118,239,955 |
| Tribeca | 1,304 | $1,324,983 | $93,904,993 |
| Carnegie Hill | 1,126 | $1,228,887 | $85,159,077 |
| Upper West Side | 568 | $1,265,674 | $57,428,667 |
| Union Square | 414 | $1,396,836 | $54,550,658 |
| NoHo | 382 | $1,584,333 | $53,807,875 |
| Chelsea | 399 | $1,436,051 | $53,136,487 |
| Sutton Place | 369 | $1,324,139 | $45,152,101 |
| Flatiron | 541 | $1,333,554 | $39,979,894 |
| Greenwich Village | 378 | $1,582,197 | $36,449,451 |
| West Village | 348 | $1,577,504 | $34,526,537 |
| Meatpacking District | 331 | $1,344,030 | $31,639,003 |
| Nolita | 343 | $1,405,568 | $28,316,850 |
| Hudson Yards | 387 | $1,423,275 | $24,869,763 |
| Manhattan | 298 | $1,231,537 | $24,202,462 |
| Turtle Bay | 346 | $1,337,628 | $23,899,533 |
| Gramercy | 204 | $1,264,518 | $20,745,915 |
| Midtown East | 304 | $1,248,955 | $20,301,927 |
| Murray Hill | 47 | $1,139,635 | $18,187,938 |
| Yorkville | 295 | $1,367,304 | $17,810,959 |
| NoMad | 228 | $1,312,240 | $14,526,108 |
| Financial District | 167 | $1,344,323 | $13,403,354 |
| Manhattan Valley | 73 | $1,283,481 | $11,760,389 |
| Little Italy | 99 | $1,629,648 | $9,001,104 |
| Hamilton Heights | 6 | $20,608,970 | $8,513,479 |
| Hell's Kitchen | 59 | $1,340,903 | $8,314,168 |
| East Village | 86 | $1,290,871 | $7,561,036 |
| East Harlem | 9 | $6,630,323 | $7,361,665 |
| Roosevelt Island | 42 | $1,266,884 | $7,343,697 |
| Battery Park City | 122 | $1,210,961 | $6,901,092 |
| Riverside Drive | 123 | $1,162,668 | $6,444,129 |
| Morningside Heights | 9 | $1,346,777 | $5,596,444 |
| Midtown South | 89 | $1,201,832 | $4,695,205 |
| Central Harlem | 4 | $10,747,147 | $4,642,333 |
| Lower East Side | 43 | $1,287,237 | $2,487,381 |
| Midtown | 47 | $1,221,676 | $2,464,859 |
| South Street Seaport | 37 | $1,217,596 | $2,308,798 |
| Two Bridges | 40 | $1,398,699 | $2,115,957 |
| Kips Bay | 17 | $1,249,080 | $1,333,493 |
| Stuyvesant Town-PCV | 20 | $1,385,800 | $1,260,391 |
| Midtown West | 8 | $1,402,579 | $491,107 |
| West Harlem | 1 | $6,071,000 | $394,615 |
| Chinatown | 1 | $1,555,203 | $62,208 |
Own a condo or co-op in Manhattan?
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 Manhattan
| Building | Neighborhood | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|---|
| 217 West 57th Street | Central Park South | Condo | 144 of 179 | $10,673,622 | $14,341,858 |
| 520 Park Avenue | Lenox Hill | Condo | 36 of 43 | $10,227,653 | $13,130,654 |
| 405 West 23rd Street | Chelsea | Condo | 2 of 2 | $109,070,134 | $12,921,740 |
| 220 Central Park South | Central Park South | Condo | 89 of 117 | $15,553,855 | $12,298,430 |
| 300 East 40th Street | Murray Hill | Condo | 1 of 1 | $185,577,596 | $12,062,544 |
| 301 Park Avenue | Midtown East | Condo | 206 of 352 | $4,780,621 | $11,730,431 |
| 155 West 11th Street | Greenwich Village | Condo | 125 of 199 | $4,320,462 | $9,944,312 |
| 553 West 30th Street | Hudson Yards | Condo | 159 of 285 | $3,785,856 | $9,594,110 |
| 60 East 8th Street | NoHo | Condo | 1 of 1 | $145,185,000 | $9,437,025 |
| 205 West End Avenue | Lincoln Square | Condo | 1 of 1 | $143,659,567 | $9,337,872 |
| 140 West End Avenue | Lincoln Square | Condo | 1 of 1 | $142,149,000 | $9,239,685 |
| 157 West 57th Street | Central Park South | Condo | 91 of 132 | $8,374,427 | $8,880,099 |
| 53 West 53rd Street | Central Park South | Condo | 111 of 161 | $4,779,125 | $8,814,009 |
| 35 Hudson Yards | Hudson Yards | Condo | 123 of 143 | $6,173,681 | $8,774,243 |
| 2373 Broadway | Upper West Side | Condo | 1 of 1 | $131,946,000 | $8,576,490 |
| 111 West 57th Street | Central Park South | Condo | 56 of 60 | $5,694,756 | $8,366,677 |
| 432 Park Avenue | Central Park South | Condo | 92 of 126 | $5,755,822 | $8,037,613 |
| 1239 Madison Avenue | Carnegie Hill | Condo | 1 of 1 | $116,934,000 | $7,600,710 |
| 420 East 64th Street | Sutton Place | Condo | 1 of 1 | $110,468,000 | $7,180,420 |
| 25 Columbus Circle | Central Park South | Condo | 60 of 227 | $11,792,790 | $7,142,781 |
| 15 Central Park West | Lincoln Square | Condo | 111 of 229 | $4,349,857 | $6,683,513 |
| 180 West End Avenue | Lincoln Square | Condo | 1 of 1 | $102,383,998 | $6,654,960 |
| 150-156 West End Avenue | Lincoln Square | Condo | 1 of 1 | $96,573,832 | $6,277,299 |
| 50 West 66th Street | Lincoln Square | Condo | 75 of 123 | $6,795,909 | $6,223,000 |
| 165 West End Avenue | Lincoln Square | Condo | 1 of 1 | $94,871,002 | $6,166,615 |
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: Manhattan 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.