Condo and co-op units on the roll
995
Units at or over $1,000,000
387
Median value of those units
$1,423,275
Unit exposure / yr
$24.9 million
Houses in Hudson Yards: 3 one- to three-family homes are on the roll, and 3 are valued at $5,000,000 or more, with a median value of $5,822,000 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 Hudson Yards by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Hudson Yards with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 553 West 30th Street | Condo | 159 of 285 | $3,785,856 | $9,594,110 |
| 35 Hudson Yards | Condo | 123 of 143 | $6,173,681 | $8,774,243 |
| 520 West 28th Street | Condo | 26 of 40 | $3,474,190 | $1,837,595 |
| 527 West 27th Street | Condo | 24 of 36 | $3,091,858 | $1,386,315 |
| 550 West 29th Street | Condo | 15 of 19 | $2,438,076 | $784,267 |
| 522 West 29th Street | Condo | 13 of 31 | $2,156,548 | $773,754 |
| 515 West 29th Street | Condo | 15 of 15 | $1,591,215 | $761,473 |
| 503 West 27th Street | Condo | 5 of 5 | $2,333,600 | $466,720 |
| 344 West 38th Street | Co-op | 3 of 23 | $3,385,200 | $267,003 |
| 441 West 37th Street | Condo | 2 of 9 | $1,669,132 | $129,056 |
| 361 West 36th Street | Co-op | 1 of 1 | $1,258,818 | $50,353 |
| 360 West 36th Street | Co-op | 1 of 26 | $1,121,845 | $44,874 |
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 Hudson Yards
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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.