Condo and co-op units on the roll
1,970
Units at or over $1,000,000
43
Median value of those units
$1,287,237
Unit exposure / yr
$2.5 million
Houses in Lower East Side: 101 one- to three-family homes are on the roll, and 15 are valued at $5,000,000 or more, with a median value of $10,110,000 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 Lower East Side by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Lower East Side with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 232 East Broadway | Condo | 15 of 60 | $1,944,862 | $824,383 |
| 32 Clinton Street | Condo | 4 of 4 | $1,888,507 | $246,582 |
| 109 Norfolk Street | Condo | 5 of 5 | $1,600,828 | $244,772 |
| 243 Broome Street | Condo | 1 of 1 | $4,626,741 | $242,904 |
| 30 Orchard Street | Condo | 4 of 9 | $1,565,569 | $208,944 |
| 345-347 Grand Street | Condo | 3 of 6 | $1,436,465 | $148,252 |
| 147 Ludlow Street | Condo | 2 of 8 | $1,950,091 | $142,079 |
| 103-105 Norfolk Street | Condo | 2 of 30 | $1,160,982 | $92,366 |
| 242 Broome Street | Condo | 2 of 55 | $1,174,527 | $87,851 |
| 71 Ludlow Street | Condo | 1 of 13 | $1,567,923 | $62,717 |
| 14 Clinton Street | Condo | 1 of 6 | $1,292,693 | $51,708 |
| 66 Clinton Street | Condo | 1 of 12 | $1,290,200 | $51,608 |
| 7 Essex Street | Condo | 1 of 19 | $1,078,534 | $43,141 |
| 173-175 East Broadway | Condo | 1 of 30 | $1,001,851 | $40,074 |
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 Lower East Side
- Lower East Side market report
- Selling in Lower East Side
- 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.