Condo and co-op units on the roll
3,965
Units at or over $1,000,000
167
Median value of those units
$1,344,323
Unit exposure / yr
$13.4 million
Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Financial District by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Financial District with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 1 Wall Street | Condo | 88 of 566 | $7,544,960 | $5,142,707 |
| 48-58 Beaver Street | Condo | 1 of 1 | $14,763,000 | $959,595 |
| 25 Park Row | Condo | 14 of 110 | $3,533,538 | $928,280 |
| 1-5 Coenties Slip | Condo | 1 of 1 | $9,372,000 | $609,180 |
| 65-69 Nassau Street | Condo | 1 of 1 | $9,001,000 | $585,065 |
| 80 Nassau Street | Condo | 1 of 1 | $8,290,000 | $538,850 |
| 114 Liberty Street | Condo | 9 of 12 | $2,518,738 | $522,591 |
| 41-43 John Street | Condo | 1 of 1 | $7,792,422 | $506,507 |
| 72-78 Nassau Street | Condo | 1 of 1 | $6,903,000 | $448,695 |
| 32 Water Street | Condo | 1 of 1 | $6,187,454 | $402,185 |
| 54 Stone Street | Condo | 5 of 5 | $2,618,280 | $383,315 |
| 7 Dutch Street | Condo | 5 of 5 | $2,297,313 | $319,960 |
| 130 Fulton Street | Condo | 7 of 21 | $1,226,885 | $302,021 |
| 77 Greenwich | Condo | 5 of 90 | $1,730,095 | $246,508 |
| 75 Wall Street | Condo | 4 of 346 | $1,429,549 | $193,319 |
| 115 Nassau Street | Condo | 3 of 67 | $1,651,267 | $190,904 |
| 50 Pine Street | Condo | 4 of 20 | $1,169,436 | $172,301 |
| 15 Park Row | Condo | 1 of 1 | $3,189,000 | $167,423 |
| 138 Fulton Street | Condo | 3 of 5 | $1,403,299 | $164,931 |
| 22 Thames Street | Condo | 3 of 272 | $1,330,072 | $156,281 |
| 54 Pine Street | Condo | 3 of 4 | $1,598,831 | $153,932 |
| 15 Broad Street | Condo | 2 of 382 | $1,129,850 | $87,268 |
| 1 Park Row | Condo | 1 of 62 | $1,564,438 | $62,578 |
| 40 Broad Street | Condo | 1 of 156 | $1,404,894 | $56,196 |
| 25 Broad Street | Condo | 1 of 308 | $1,316,249 | $52,650 |
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 Financial District
- Financial District market report
- Selling in Financial District
- Manhattan 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.