Condo and co-op units on the roll
3,535
Units at or over $1,000,000
369
Median value of those units
$1,324,139
Unit exposure / yr
$45.2 million
Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Sutton Place by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Sutton Place with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 420 East 64th Street | Condo | 1 of 1 | $110,468,000 | $7,180,420 |
| 435 East 52nd Street | Co-op | 76 of 78 | $3,439,533 | $5,602,958 |
| 225 East 57th Street | Condo | 1 of 1 | $80,640,947 | $5,241,662 |
| 1175 York Avenue | Condo | 1 of 5 | $78,215,249 | $5,083,991 |
| 345 East 56th Street | Condo | 1 of 1 | $56,893,000 | $3,698,045 |
| 252 East 57th Street | Condo | 53 of 95 | $3,983,457 | $3,126,681 |
| 1 Sutton Place South | Co-op | 34 of 46 | $4,232,903 | $2,499,922 |
| 425 East 58th Street | Co-op | 50 of 352 | $2,858,423 | $2,387,034 |
| 351 East 57th Street | Condo | 1 of 1 | $25,124,999 | $1,633,125 |
| 322 East 57th Street | Co-op | 19 of 21 | $2,604,010 | $1,015,566 |
| 430 East 58th Street | Condo | 9 of 121 | $3,728,983 | $805,490 |
| 25 Sutton Place | Co-op | 13 of 13 | $1,812,109 | $684,320 |
| 450 East 52nd Street | Co-op | 11 of 16 | $2,221,092 | $589,809 |
| 441 East 57th Street | Condo | 6 of 6 | $3,790,800 | $552,825 |
| 45 Sutton Place South | Co-op | 10 of 271 | $1,908,623 | $526,946 |
| 447 East 57th Street | Co-op | 7 of 22 | $2,110,349 | $432,042 |
| 415-423 East 54th Street | Condo | 7 of 106 | $2,758,725 | $423,171 |
| 35 Sutton Place | Co-op | 8 of 126 | $1,425,059 | $383,937 |
| 200 East 57th Street | Co-op | 8 of 195 | $1,107,644 | $338,203 |
| 300 East 55th Street | Condo | 5 of 117 | $2,275,421 | $315,813 |
| 401 East 60th Street | Condo | 6 of 218 | $1,767,117 | $294,310 |
| 30 Sutton Place | Co-op | 7 of 59 | $1,136,742 | $291,386 |
| 4 Sutton Place South | Co-op | 4 of 10 | $2,021,250 | $265,649 |
| 14 Sutton Place South | Co-op | 5 of 94 | $1,559,900 | $257,794 |
| 25 Sutton Place South | Co-op | 4 of 322 | $1,681,836 | $230,636 |
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.