Milton Coste

Licensed Real Estate Associate Broker

(917) 416-7433

Meatpacking District Pied-a-Terre Tax Exposure

On the July 24, 2026 DOF roll, 331 condo and co-op units in Meatpacking District are valued at $1,000,000 or more, about $31.6 million a year of Phase 1 exposure if none were a primary residence.

Updated October 9, 2026

Condo and co-op units on the roll

1,448

Units at or over $1,000,000

331

Median value of those units

$1,344,030

Unit exposure / yr

$31.6 million

Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Meatpacking District by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.

Buildings in Meatpacking District with units over the line

BuildingTypeUnits over the lineTop DOF valuePhase 1 exposure / yr
500 West 18th StreetCondo90 of 235$3,871,827$5,576,729
2 Horatio StreetCondo1 of 1$63,339,000$4,117,035
515 West 18th StreetCondo55 of 181$2,207,653$3,048,221
101 Seventh AvenueCondo1 of 1$45,663,000$2,968,095
85 Eighth AvenueCondo1 of 1$35,009,000$2,275,585
127 Eighth AvenueCondo1 of 1$23,672,000$1,538,680
345 West 13th StreetCondo28 of 46$2,030,698$1,424,125
106 Seventh AvenueCondo11 of 11$4,970,156$1,158,250
212 West 18th StreetCondo20 of 47$2,529,498$1,148,535
72 Horatio StreetCo-op8 of 8$3,790,752$878,904
227 West 17th StreetCo-op5 of 5$3,588,840$660,546
325 West 13th StreetCondo7 of 7$3,570,224$606,868
333 West 14th StreetCondo9 of 9$2,603,748$586,760
111 Jane StreetCondo6 of 6$3,954,122$576,467
214 West 15th StreetCondo6 of 6$3,113,072$497,473
122 Greenwich AvenueCondo8 of 30$2,924,032$460,674
459 West 18th StreetCondo9 of 10$1,970,704$425,889
201 West 17th StreetCondo7 of 37$2,142,091$351,809
224 West 18th StreetCondo4 of 31$2,715,322$334,287
257-265 West 17th StreetCondo5 of 31$1,495,330$288,409
246 West 17th StreetCondo5 of 31$2,091,089$275,313
221 West 17th StreetCondo5 of 13$1,552,837$274,196
345 West 14th StreetCondo5 of 37$2,259,381$267,175
318 West 14th StreetCo-op4 of 7$2,601,983$263,258
637 Hudson StreetCondo3 of 3$2,789,025$244,586

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.

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