Condo and co-op units on the roll
3,670
Units at or over $1,000,000
298
Median value of those units
$1,231,537
Unit exposure / yr
$24.2 million
Houses in Manhattan: 326 one- to three-family homes are on the roll, and 305 are valued at $5,000,000 or more, with a median value of $7,757,000 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 Manhattan by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Manhattan with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 145 Central Park West | Co-op | 61 of 141 | $3,151,944 | $3,507,888 |
| 161 West 75th Street | Condo | 1 of 1 | $53,885,281 | $3,502,543 |
| 101 West 81st Street | Condo | 1 of 1 | $43,453,000 | $2,824,445 |
| 211 Central Park West | Co-op | 42 of 200 | $2,420,793 | $2,225,808 |
| 151 Central Park West | Co-op | 32 of 36 | $2,001,011 | $1,604,329 |
| 300 Central Park West | Co-op | 26 of 202 | $2,389,542 | $1,283,371 |
| 279 Central Park West | Condo | 21 of 36 | $2,985,549 | $1,260,225 |
| 306-316 Columbus Avenue | Condo | 1 of 1 | $17,486,287 | $1,136,609 |
| 44 West 77th Street | Co-op | 22 of 34 | $1,562,536 | $1,062,630 |
| 285 Central Park West | Co-op | 22 of 54 | $1,371,335 | $1,029,735 |
| 107 West 82nd Street | Condo | 1 of 1 | $10,732,000 | $697,580 |
| 470 Columbus Avenue | Condo | 7 of 7 | $3,017,408 | $601,142 |
| 15 West 81st Street | Co-op | 8 of 120 | $1,445,514 | $395,650 |
| 464 Columbus Avenue | Condo | 1 of 1 | $5,277,327 | $343,026 |
| 101 West 79th Street | Condo | 7 of 148 | $1,608,109 | $339,135 |
| 132134 West 83rd Street | Condo | 6 of 6 | $1,654,688 | $310,241 |
| 262 Central Park West | Co-op | 5 of 79 | $1,263,460 | $239,444 |
| 48 West 75th Street | Co-op | 2 of 2 | $3,310,374 | $225,220 |
| 239 Central Park West | Co-op | 4 of 76 | $2,022,534 | $205,284 |
| 29 West 82nd Street | Condo | 4 of 4 | $1,709,400 | $195,360 |
| 44 West 76th Street | Condo | 3 of 6 | $1,614,049 | $149,303 |
| 21 West 75th Street | Condo | 3 of 5 | $1,342,390 | $145,207 |
| 271 Central Park West | Co-op | 3 of 26 | $1,530,660 | $143,470 |
| 101 West 78th Street | Condo | 3 of 21 | $1,335,581 | $135,981 |
| 40 West 77th Street | Co-op | 2 of 99 | $1,210,836 | $90,958 |
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 Manhattan
- Manhattan market report
- Selling in Manhattan
- 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.