Condo and co-op units on the roll
4,311
Units at or over $1,000,000
122
Median value of those units
$1,210,961
Unit exposure / yr
$6.9 million
Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Battery Park City by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Battery Park City with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 50 West Street | Condo | 45 of 186 | $4,258,054 | $2,816,032 |
| 10 Little West Street | Condo | 31 of 115 | $2,969,137 | $1,755,142 |
| 200 Rector Place | Condo | 18 of 540 | $1,244,493 | $807,701 |
| 70 Little West Street | Condo | 7 of 245 | $1,394,031 | $366,998 |
| 33 Rector Street | Condo | 8 of 13 | $1,183,027 | $354,897 |
| 380 Rector Place | Condo | 3 of 244 | $2,588,175 | $285,381 |
| 99 Battery Place | Condo | 4 of 293 | $1,177,345 | $172,677 |
| 377 Rector Place | Condo | 2 of 238 | $1,621,564 | $127,369 |
| 21 South End Avenue | Condo | 2 of 181 | $1,786,456 | $121,723 |
| 30 Little West Street | Condo | 1 of 233 | $1,173,051 | $46,922 |
| 350 Albany Street | Condo | 1 of 133 | $1,156,249 | $46,250 |
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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Look up your unit’s DOF market value and the Phase 1 figure on screen, free.
Milton Coste | Licensed Real Estate Associate Broker | Keller Williams NYC | 917.416.7433
More on Battery Park City
- Battery Park City market report
- Selling in Battery Park City
- Manhattan pied-a-terre tax exposure
- Keep, lease or sell calculator
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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.