Milton Coste

Licensed Real Estate Associate Broker

(917) 416-7433

Columbia St Waterfront District Pied-a-Terre Tax Exposure

On the July 24, 2026 DOF roll, 13 condo and co-op units in Columbia St Waterfront District are valued at $1,000,000 or more, about $661,268 a year of Phase 1 exposure if none were a primary residence.

Updated October 9, 2026

Condo and co-op units on the roll

33

Units at or over $1,000,000

13

Median value of those units

$1,095,127

Unit exposure / yr

$661,268

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

Buildings in Columbia St Waterfront District with units over the line

BuildingTypeUnits over the lineTop DOF valuePhase 1 exposure / yr
192 President StreetCondo2 of 2$1,801,000$144,080
142-144 Sackett StreetCondo3 of 6$1,299,112$133,624
110 President StreetCondo2 of 4$1,585,478$103,979
149-151 Carroll StreetCondo2 of 8$1,095,127$84,996
296 Columbia StreetCondo1 of 1$1,633,751$65,350
177 Union StreetCondo1 of 4$1,173,270$46,931
536 Henry StreetCondo1 of 4$1,051,200$42,048
555 Henry StreetCondo1 of 4$1,006,488$40,260

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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