Milton Coste

Licensed Real Estate Associate Broker

(917) 416-7433

15 Central Park West Pied-a-Terre Tax: DOF Values and Surcharge Exposure

DOF market values for every unit on the July 24, 2026 roll, how many sit over the $1,000,000 line, and what the Phase 1 surcharge would come to.

Updated October 9, 2026

15 Central Park West is a condominium in Lincoln Square, Manhattan with 229 units on the Department of Finance’s July 24, 2026 supplemental roll. 111 of them carry a DOF market value of $1,000,000 or more, and the median value across the building is $948,474.

Units on the roll

229

At or over $1,000,000

111 (48%)

Top DOF value

$4,349,857

Phase 1 exposure / yr

$6,683,513

If none of the over-the-line units were a primary residence, the Phase 1 surcharge would total about $6,683,513 a year. That is a ceiling: owners who live there, lease for a year or more to a primary-resident tenant, or house an immediate family member owe nothing. See every exemption.

How values spread across the building

Under $500,000
35
$500,000 to $999,999
83
$1,000,000 to $2,999,999
110
$3,000,000 to $4,999,999
1
$5,000,000 and up
0

Phase 2 sensitivity

From July 1, 2028, Phase 2 moves condos and co-ops to a $5,000,000 threshold and the 0.8%, 1.05% and 1.3% schedule, measured under a new DOF assessed-value system that DOF has not finalized. It is scheduled, not settled. On today’s DOF values, 0 units in this building would sit at or above the $5,000,000 Phase 2 line.

Check your own unit

Pick your apartment at 15 Central Park West and see its value, band and annual figure on screen. Open the check for this building.

Milton Coste | Licensed Real Estate Associate Broker | Keller Williams NYC | 917.416.7433

The top 10 unit values on the DOF roll

ApartmentDOF market valueOver or under the linePhase 1 surcharge / yr
PH39$4,349,857Over$228,367
PH20$2,910,576Over$116,423
PH42$2,769,602Over$110,784
1819C$2,638,952Over$105,558
1617A$2,572,164Over$102,887
1617D$2,569,789Over$102,792
1819A$2,464,066Over$98,563
1819B$2,285,175Over$91,407
1617C$2,210,973Over$88,439
1617B$2,209,901Over$88,396

The 10 highest DOF values of 229 units. Apartment numbers and values as DOF published them; no owner information is collected or shown.

See all 229 units on the roll

Every apartment’s DOF market value, over or under the line, and the Phase 1 figure, in one table. Leave your details and the table opens right here.

Milton Coste | Licensed Real Estate Associate Broker | Keller Williams NYC | License #10301213304

For sale in this building now

Listing photo

$6,300,000

#25E · 2 bed · 3 bath

Listing by ENGEL & VOLKERS NEW YORK CITY

Listing photo

$6,995,000

#6G · 2 bed · 2 bath

Listing by ENGEL & VOLKERS NEW YORK CITY

Listing photo

$33,000,000

#15B · 4 bed · 4 bath

Listing by Corcoran Group

Listing photo

$15,750,000

#31B · 2 bed · 3 bath

Listing by Corcoran Group

Listing photo

$40,000,000

#16/17B · 4 bed · 5 bath

Listing by Douglas Elliman Real Estate

RLS Logo

Listing data provided by the REBNY Listing Service (RLS) and may not reflect all available activity. All listing information is deemed reliable but not guaranteed. The listing broker is identified on each listing.

Around 15 Central Park West

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.

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