Condo and co-op units on the roll
37,608
Units at or over $1,000,000
44
Median value of those units
$5,842,096
Unit exposure / yr
$28.1 million
Houses in Queens: 283,684 one- to three-family homes are on the roll, and 35 are valued at $5,000,000 or more, with a median value of $5,562,000 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 |
|---|---|---|---|
| Rego Park | 14 | $3,941,413 | $8,925,791 |
| Forest Hills | 6 | $12,074,690 | $4,866,347 |
| Ditmars Steinway | 3 | $17,795,984 | $4,287,523 |
| Kew Gardens | 2 | $23,870,790 | $3,103,202 |
| Murray Hill (Queens) | 4 | $5,549,000 | $1,286,224 |
| Briarwood | 1 | $16,897,802 | $1,098,357 |
| Astoria | 4 | $4,639,849 | $1,086,815 |
| Woodside | 2 | $8,278,025 | $1,032,567 |
| Elmhurst | 2 | $6,894,922 | $896,340 |
| Sunnyside | 1 | $8,927,138 | $580,264 |
| Douglaston | 1 | $7,008,000 | $455,520 |
| Rockaway | 1 | $5,097,412 | $331,332 |
| Long Island City | 2 | $1,095,077 | $87,606 |
| Pomonok | 1 | $1,248,761 | $49,950 |
Own a condo or co-op in Queens?
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 Queens
| Building | Neighborhood | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|---|
| 99-40 63rd Drive | Rego Park | Condo | 2 of 2 | $59,540,194 | $3,929,499 |
| 21-68 35th Street | Ditmars Steinway | Condo | 1 of 1 | $44,838,945 | $2,914,531 |
| 125-10 Queens Boulevard | Kew Gardens | Condo | 1 of 1 | $41,925,665 | $2,725,168 |
| 99-32-99-52 66th Road | Rego Park | Condo | 1 of 1 | $34,553,180 | $2,245,957 |
| 107-40 Queens Boulevard | Forest Hills | Condo | 1 of 1 | $20,992,169 | $1,364,491 |
| 19-19 24th Avenue | Ditmars Steinway | Condo | 1 of 1 | $17,795,984 | $1,156,739 |
| 85-15 Main Street | Briarwood | Condo | 1 of 1 | $16,897,802 | $1,098,357 |
| 58-12 Queens Boulevard | Woodside | Condo | 1 of 1 | $14,813,000 | $962,845 |
| 111-01 Queens Boulevard | Forest Hills | Condo | 1 of 1 | $14,448,500 | $939,153 |
| 102-30 Queens Boulevard | Forest Hills | Condo | 1 of 1 | $13,023,779 | $846,546 |
| 94-10 59th Avenue | Rego Park | Condo | 4 of 4 | $3,941,413 | $827,696 |
| 94-30 58th Avenue | Rego Park | Condo | 2 of 2 | $5,831,539 | $758,100 |
| 111-45 76th Avenue | Forest Hills | Condo | 1 of 1 | $11,125,600 | $723,164 |
| 110-34 73rd Road | Forest Hills | Condo | 1 of 1 | $8,940,822 | $581,153 |
| 43-42 45th Street | Sunnyside | Condo | 1 of 1 | $8,927,138 | $580,264 |
| 136-05 Sanford Avenue | Murray Hill (Queens) | Condo | 1 of 1 | $8,366,414 | $543,817 |
| 30-06 29th Street | Astoria | Condo | 1 of 1 | $7,595,244 | $493,691 |
| 83-06 Vietor Avenue | Elmhurst | Condo | 1 of 1 | $7,274,757 | $472,859 |
| 40-01-40-15 Little Neck Parkway | Douglaston | Condo | 1 of 1 | $7,008,000 | $455,520 |
| 42-10 82nd Street | Elmhurst | Condo | 1 of 1 | $6,515,087 | $423,481 |
| 110-31 73rd Road | Forest Hills | Condo | 1 of 1 | $6,336,000 | $411,840 |
| 133-20 Avery Avenue | Murray Hill (Queens) | Condo | 1 of 1 | $6,104,800 | $396,812 |
| 57-10 Junction Boulevard | Rego Park | Condo | 1 of 1 | $5,854,036 | $380,512 |
| 94-30 60th Avenue | Rego Park | Condo | 1 of 1 | $5,852,652 | $380,422 |
| 123-25 82nd Avenue | Kew Gardens | Condo | 1 of 1 | $5,815,914 | $378,034 |
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: Queens 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.