Milton Coste

Licensed Real Estate Associate Broker

(917) 416-7433

Brooklyn Heights Pied-a-Terre Tax Exposure

On the July 24, 2026 DOF roll, 113 condo and co-op units in Brooklyn Heights are valued at $1,000,000 or more, about $6.2 million a year of Phase 1 exposure if none were a primary residence.

Updated October 9, 2026

Condo and co-op units on the roll

859

Units at or over $1,000,000

113

Median value of those units

$1,190,363

Unit exposure / yr

$6.2 million

Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Brooklyn Heights by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.

Buildings in Brooklyn Heights with units over the line

BuildingTypeUnits over the lineTop DOF valuePhase 1 exposure / yr
50 Bridge Park DriveCondo31 of 122$3,329,324$1,542,906
90 Furman StreetCondo26 of 106$1,832,968$1,307,619
360 Furman StreetCondo8 of 427$1,469,239$392,059
167 Columbia HeightsCondo5 of 32$2,521,474$344,507
205 Hicks StreetCondo1 of 1$5,145,002$334,425
170 Hicks StreetCondo4 of 6$1,358,383$201,055
58 Pierrepont StreetCo-op3 of 3$2,005,600$200,560
71 Pierrepont StreetCondo3 of 4$1,606,849$178,675
109 Willow StreetCondo3 of 3$2,133,760$178,239
9 Garden PlaceCo-op2 of 2$1,640,000$131,200
322 Hicks StreetCondo3 of 6$1,130,605$127,323
298 Hicks StreetCondo2 of 2$1,681,473$118,160
9 Pierrepont StreetCo-op2 of 2$1,318,970$104,231
142 Columbia HeightsCo-op2 of 4$1,517,304$101,206
96 Pierrepont StreetCondo1 of 4$2,455,664$98,227
126 Pierrepont StreetCo-op2 of 3$1,377,640$97,688
118 Remsen StreetCondo1 of 4$1,538,942$61,558
36 Remsen StreetCondo1 of 4$1,430,375$57,215
8 Remsen StreetCo-op1 of 6$1,337,820$53,513
62 Joralemon StreetCo-op1 of 4$1,333,138$53,326
96 Remsen StreetCo-op1 of 2$1,310,400$52,416
19 Pierrepont StreetCondo1 of 5$1,298,504$51,940
42 Remsen StreetCo-op1 of 3$1,189,699$47,588
70 Henry StreetCondo1 of 5$1,143,872$45,755
11 Garden PlaceCo-op1 of 3$1,129,410$45,176

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

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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.

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