Condo and co-op units on the roll
2,935
Units at or over $1,000,000
67
Median value of those units
$1,130,815
Unit exposure / yr
$15.8 million
Houses in Boerum Hill: 2,413 one- to three-family homes are on the roll, and 318 are valued at $5,000,000 or more, with a median value of $5,747,500 among those. Individual houses are never listed.
Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Boerum Hill by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Boerum Hill with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 138 Willoughby Street | Condo | 1 of 1 | $189,250,363 | $12,301,274 |
| 323 Bergen Street | Condo | 13 of 105 | $1,193,912 | $576,486 |
| 58 Saint Marks Place | Condo | 10 of 100 | $1,757,434 | $525,121 |
| 319 Pacific Street | Condo | 4 of 4 | $2,344,757 | $348,760 |
| 11 Hoyt Street | Condo | 5 of 480 | $1,335,522 | $245,648 |
| 402 Atlantic Avenue | Condo | 1 of 1 | $4,253,019 | $223,283 |
| 9 Dekalb Avenue | Condo | 3 of 143 | $2,361,682 | $190,880 |
| 328 Atlantic Avenue | Condo | 4 of 4 | $1,256,240 | $179,160 |
| 265 State Street | Condo | 4 of 128 | $1,102,556 | $170,731 |
| 373 Baltic Street | Condo | 4 of 4 | $1,017,000 | $162,720 |
| 440 Atlantic Avenue | Condo | 3 of 8 | $1,443,598 | $153,543 |
| 233 Dean Street | Condo | 2 of 2 | $1,530,110 | $115,480 |
| 533 Pacific Street | Condo | 2 of 41 | $1,086,109 | $85,976 |
| 480 State Street | Condo | 2 of 8 | $1,072,383 | $83,554 |
| 286 Pacific Street | Condo | 1 of 3 | $1,769,014 | $70,761 |
| 92 Wyckoff Street | Condo | 1 of 4 | $1,648,970 | $65,959 |
| 121 Wyckoff Street | Condo | 1 of 4 | $1,576,061 | $63,042 |
| 51 Lincoln Street | Condo | 1 of 4 | $1,252,160 | $50,086 |
| 136 St. Marks Place | Condo | 1 of 9 | $1,076,149 | $43,046 |
| 402 Pacific Street | Condo | 1 of 4 | $1,059,100 | $42,364 |
| 321 Dean Street | Condo | 1 of 1 | $1,039,000 | $41,560 |
| 465 Pacific Street | Condo | 1 of 30 | $1,029,846 | $41,194 |
| 375 Baltic Street | Condo | 1 of 6 | $1,001,246 | $40,050 |
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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Milton Coste | Licensed Real Estate Associate Broker | Keller Williams NYC | 917.416.7433
More on Boerum Hill
- Boerum Hill market report
- Selling in Boerum Hill
- Brooklyn 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.