Condo and co-op units on the roll
415
Units at or over $1,000,000
17
Median value of those units
$1,249,080
Unit exposure / yr
$1.3 million
Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Kips Bay by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Kips Bay with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 132 East 30th Street | Condo | 3 of 4 | $6,705,000 | $544,530 |
| 144 East 30th Street | Condo | 5 of 5 | $2,452,668 | $313,041 |
| 368 Third Avenue | Condo | 2 of 100 | $1,231,520 | $98,522 |
| 132 East 30th Street | Co-op | 1 of 7 | $1,857,285 | $74,291 |
| 181 East 28th Street | Condo | 1 of 43 | $1,577,599 | $63,104 |
| 303 East 33rd Street | Condo | 1 of 129 | $1,262,669 | $50,507 |
| 120 East 29th Street | Condo | 1 of 25 | $1,249,080 | $49,963 |
| 157 East 32nd Street | Condo | 1 of 79 | $1,214,513 | $48,581 |
| 143-145 Lexington Avenue | Condo | 1 of 12 | $1,207,192 | $48,288 |
| 128 East 28th Street | Condo | 1 of 11 | $1,066,652 | $42,666 |
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.