Milton Coste

Licensed Real Estate Associate Broker

(917) 416-7433

East Harlem Pied-a-Terre Tax Exposure

On the July 24, 2026 DOF roll, 9 condo and co-op units in East Harlem are valued at $1,000,000 or more, about $7.4 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

4,253

Units at or over $1,000,000

9

Median value of those units

$6,630,323

Unit exposure / yr

$7.4 million

Houses in East Harlem: 647 one- to three-family homes are on the roll, and 20 are valued at $5,000,000 or more, with a median value of $5,916,000 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 East Harlem by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.

Buildings in East Harlem with units over the line

BuildingTypeUnits over the lineTop DOF valuePhase 1 exposure / yr
333-345 East 102nd StreetCondo1 of 1$61,134,000$3,973,710
1787 Madison AvenueCondo1 of 1$16,554,217$1,076,024
1825 Madison AvenueCondo1 of 1$15,213,792$988,896
1885 Lexington AvenueCondo1 of 1$10,222,175$664,441
1820 Madison AvenueCondo1 of 1$6,630,323$430,971
2025 Third AvenueCondo1 of 1$2,366,000$94,640
11 West 116th StreetCondo2 of 30$1,117,098$86,117
2132-2136 Second AvenueCondo1 of 31$1,171,655$46,866

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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