Condo and co-op units on the roll
14,481
Units at or over $1,000,000
1,331
Median value of those units
$1,270,848
Unit exposure / yr
$150.8 million
Houses in Lincoln Square: 141 one- to three-family homes are on the roll, and 132 are valued at $5,000,000 or more, with a median value of $9,178,500 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 Lincoln Square by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Lincoln Square with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 205 West End Avenue | Condo | 1 of 1 | $143,659,567 | $9,337,872 |
| 140 West End Avenue | Condo | 1 of 1 | $142,149,000 | $9,239,685 |
| 15 Central Park West | Condo | 111 of 229 | $4,349,857 | $6,683,513 |
| 180 West End Avenue | Condo | 1 of 1 | $102,383,998 | $6,654,960 |
| 150-156 West End Avenue | Condo | 1 of 1 | $96,573,832 | $6,277,299 |
| 50 West 66th Street | Condo | 75 of 123 | $6,795,909 | $6,223,000 |
| 165 West End Avenue | Condo | 1 of 1 | $94,871,002 | $6,166,615 |
| 170 West End Avenue | Condo | 1 of 1 | $94,479,210 | $6,141,149 |
| 185 West End Avenue | Condo | 1 of 1 | $94,249,002 | $6,126,185 |
| 200 Amsterdam Avenue | Condo | 89 of 112 | $4,783,146 | $6,002,097 |
| 61 West 62nd Street | Condo | 1 of 1 | $91,025,191 | $5,916,637 |
| 160 West End Avenue | Condo | 1 of 1 | $89,575,002 | $5,822,375 |
| 400 West 61st Street | Condo | 88 of 160 | $3,510,229 | $4,739,900 |
| 2021 Broadway | Condo | 1 of 1 | $71,204,692 | $4,628,305 |
| 101 Central Park West | Co-op | 74 of 102 | $2,660,185 | $3,973,159 |
| 1 West End Avenue | Condo | 75 of 245 | $2,654,115 | $3,588,601 |
| 80 Riverside Boulevard | Condo | 65 of 269 | $2,052,376 | $3,491,618 |
| 50 Riverside Boulevard | Condo | 47 of 218 | $3,024,220 | $3,062,294 |
| 1 West 72nd Street | Co-op | 46 of 89 | $3,824,433 | $2,875,752 |
| 240 Riverside Boulevard | Condo | 37 of 158 | $4,338,481 | $2,808,208 |
| 34-40 West 72nd Street | Condo | 1 of 1 | $38,307,000 | $2,489,955 |
| 1 Central Park West | Condo | 27 of 156 | $3,134,802 | $2,460,864 |
| 115 Central Park West | Co-op | 41 of 222 | $2,621,468 | $2,294,015 |
| 212 West 72nd Street | Condo | 34 of 108 | $2,906,557 | $1,962,798 |
| 2 Amsterdam Avenue | Condo | 1 of 2 | $28,313,974 | $1,840,408 |
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.