Condo and co-op units on the roll
3,355
Units at or over $1,000,000
346
Median value of those units
$1,337,628
Unit exposure / yr
$23.9 million
Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Turtle Bay by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Turtle Bay with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 845 United Nations Plaza | Condo | 75 of 362 | $5,174,591 | $6,155,271 |
| 50-825 United Nations Plaza | Condo | 44 of 88 | $5,203,145 | $3,168,173 |
| 1 Beekman Place | Co-op | 28 of 42 | $3,670,178 | $2,288,579 |
| 860 United Nations Plaza | Co-op | 32 of 181 | $2,686,506 | $1,864,160 |
| 870 United Nations Plaza | Co-op | 31 of 186 | $1,895,630 | $1,675,736 |
| 100 United Nations Plaza | Condo | 25 of 236 | $3,365,973 | $1,588,190 |
| 319 East 50th Street | Condo | 1 of 1 | $23,120,467 | $1,502,830 |
| 305 East 51st Street | Condo | 23 of 123 | $1,749,751 | $1,020,656 |
| 400 East 51st Street | Condo | 19 of 86 | $2,050,343 | $918,091 |
| 351 East 51st Street | Condo | 14 of 63 | $2,994,835 | $812,873 |
| 301 East 50th Street | Condo | 12 of 57 | $1,975,075 | $586,247 |
| 959 First Avenue | Condo | 7 of 112 | $2,105,820 | $398,497 |
| 25-27 Beekman Place | Condo | 6 of 6 | $1,986,490 | $331,921 |
| 250 East 54th Street | Condo | 5 of 174 | $1,638,604 | $292,549 |
| 310 East 53rd Street | Condo | 5 of 84 | $1,727,417 | $261,530 |
| 240 East 47th Street | Condo | 3 of 229 | $1,784,433 | $192,387 |
| 400 East 52nd Street | Co-op | 4 of 434 | $1,725,926 | $191,383 |
| 323 East 52nd Street | Condo | 2 of 4 | $1,812,108 | $141,219 |
| 255 East 49th Street | Condo | 2 of 172 | $1,333,031 | $94,835 |
| 250 East 49th Street | Condo | 1 of 75 | $1,913,259 | $76,530 |
| 250 East 53rd Street | Condo | 1 of 135 | $1,534,581 | $61,383 |
| 249 East 50th Street | Condo | 1 of 27 | $1,318,216 | $52,729 |
| 303 East 43rd Street | Condo | 1 of 79 | $1,179,544 | $47,182 |
| 300 East 54th Street | Co-op | 1 of 328 | $1,177,158 | $47,086 |
| 244 East 52nd Street | Condo | 1 of 15 | $1,161,370 | $46,455 |
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.