Condo and co-op units on the roll
785
Units at or over $1,000,000
89
Median value of those units
$1,201,832
Unit exposure / yr
$4.7 million
Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Midtown South by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Midtown South with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 252 Seventh Avenue | Condo | 25 of 352 | $2,324,559 | $1,338,929 |
| 213 West 23rd Street | Condo | 12 of 12 | $2,134,153 | $597,562 |
| 215 West 28th Street | Condo | 12 of 87 | $1,336,887 | $557,562 |
| 144 West 27th Street | Condo | 6 of 24 | $2,935,708 | $378,675 |
| 215 West 29th Street | Condo | 6 of 6 | $1,275,866 | $306,171 |
| 141 West 24th Street | Condo | 4 of 4 | $2,826,320 | $300,720 |
| 291 Seventh Avenue | Condo | 5 of 8 | $1,851,453 | $258,924 |
| 245 Seventh Avenue | Condo | 3 of 33 | $1,885,787 | $172,964 |
| 341 West 29th Street | Condo | 2 of 2 | $1,918,000 | $153,440 |
| 231 West 26th Street | Condo | 3 of 7 | $1,296,900 | $136,031 |
| 236 West 26th Street | Co-op | 3 of 28 | $1,183,364 | $132,160 |
| 261 West 25th Street | Condo | 2 of 49 | $1,045,421 | $82,441 |
| 237 West 26th Street | Condo | 1 of 4 | $1,323,462 | $52,938 |
| 159 West 24th Street | Condo | 1 of 24 | $1,222,757 | $48,910 |
| 236 West 24th Street | Condo | 1 of 5 | $1,183,202 | $47,328 |
| 200 West 24th Street | Condo | 1 of 20 | $1,173,167 | $46,927 |
| 315 Seventh Avenue | Condo | 1 of 91 | $1,063,214 | $42,529 |
| 408 Eighth Avenue | Condo | 1 of 29 | $1,024,859 | $40,994 |
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.
Own in Midtown South?
Look up your unit’s DOF market value and the Phase 1 figure on screen, free.
Milton Coste | Licensed Real Estate Associate Broker | Keller Williams NYC | 917.416.7433
More on Midtown South
- Midtown South market report
- Selling in Midtown South
- Manhattan pied-a-terre tax exposure
- Keep, lease or sell calculator
Ready to see your own number?
The lookup is free and shows the figure on screen first. If you want to talk through keeping, leasing or selling, call or message me.
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.