Condo and co-op units on the roll
10,024
Units at or over $1,000,000
1,126
Median value of those units
$1,228,887
Unit exposure / yr
$85.2 million
Houses in Carnegie Hill: 488 one- to three-family homes are on the roll, and 429 are valued at $5,000,000 or more, with a median value of $7,987,000 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 Carnegie Hill by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Carnegie Hill with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 1239 Madison Avenue | Condo | 1 of 1 | $116,934,000 | $7,600,710 |
| 115 East 87th Street | Condo | 1 of 1 | $74,011,000 | $4,810,715 |
| 200 East 95th Street | Condo | 63 of 105 | $2,941,202 | $3,826,692 |
| 215 East 96th Street | Condo | 1 of 1 | $51,202,412 | $3,328,157 |
| 1060 Fifth Avenue | Co-op | 40 of 48 | $2,635,051 | $2,408,087 |
| 1165 Madison Avenue | Condo | 11 of 11 | $8,880,988 | $2,034,983 |
| 3 East 95th Street | Condo | 4 of 4 | $8,905,500 | $1,929,526 |
| 108 East 96th Street | Condo | 2 of 2 | $19,241,730 | $1,866,735 |
| 1115 Fifth Avenue | Co-op | 33 of 41 | $2,893,275 | $1,797,025 |
| 1120 Park Avenue | Co-op | 36 of 66 | $1,880,921 | $1,796,326 |
| 1220 Park Avenue | Co-op | 33 of 59 | $2,014,517 | $1,758,039 |
| 1021 Park Avenue | Co-op | 25 of 29 | $3,189,329 | $1,692,833 |
| 1100 Park Avenue | Co-op | 32 of 71 | $2,230,332 | $1,625,128 |
| 1114 Madison Avenue | Condo | 1 of 1 | $24,753,998 | $1,609,010 |
| 1040 Fifth Avenue | Co-op | 24 of 36 | $2,109,746 | $1,569,846 |
| 1130 Park Avenue | Co-op | 34 of 44 | $1,338,964 | $1,558,939 |
| 1110 Park Avenue | Condo | 9 of 9 | $6,220,060 | $1,498,470 |
| 1035 Fifth Avenue | Co-op | 30 of 75 | $1,646,406 | $1,491,713 |
| 120 East 87th Street | Condo | 21 of 216 | $4,689,897 | $1,432,712 |
| 1160 Park Avenue | Co-op | 30 of 54 | $1,904,376 | $1,409,722 |
| 1107 Fifth Avenue | Co-op | 23 of 32 | $2,265,022 | $1,404,314 |
| 1120 Fifth Avenue | Co-op | 26 of 44 | $1,763,082 | $1,363,868 |
| 1049 Fifth Avenue | Condo | 21 of 66 | $2,700,420 | $1,352,524 |
| 1289 Lexington Avenue | Condo | 25 of 61 | $1,984,507 | $1,310,065 |
| 1175 Park Avenue | Co-op | 20 of 48 | $1,907,733 | $1,010,116 |
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.