Condo and co-op units on the roll
3,747
Units at or over $1,000,000
414
Median value of those units
$1,396,836
Unit exposure / yr
$54.6 million
Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Union Square by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Union Square with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 63 East 9th Street | Condo | 1 of 1 | $59,174,000 | $3,846,310 |
| 40 East 9th Street | Condo | 1 of 1 | $51,063,000 | $3,319,095 |
| 69 Fifth Avenue | Condo | 1 of 1 | $47,705,205 | $3,100,838 |
| 30 East 9th Street | Condo | 1 of 1 | $41,591,000 | $2,703,415 |
| 60 East 9th Street | Condo | 1 of 1 | $39,986,000 | $2,599,090 |
| 105 Third Avenue | Condo | 1 of 1 | $31,315,976 | $2,035,538 |
| 66 East 11th Street | Condo | 6 of 6 | $7,596,478 | $1,601,710 |
| 806-808 Broadway | Condo | 1 of 1 | $22,038,000 | $1,432,470 |
| 57 Irving Place | Condo | 9 of 9 | $6,355,072 | $1,397,934 |
| 5 East 17th Street | Condo | 6 of 6 | $4,973,602 | $1,342,740 |
| 58 West 15th Street | Co-op | 14 of 14 | $2,332,532 | $1,201,120 |
| 17 East 12th Street | Condo | 9 of 9 | $3,269,201 | $1,102,756 |
| 56 East 11th Street | Condo | 1 of 1 | $16,744,555 | $1,088,396 |
| 10 East 14th Street | Condo | 7 of 7 | $4,739,469 | $1,016,237 |
| 15 Union Square West | Condo | 18 of 34 | $2,624,611 | $949,598 |
| 73 Fifth Avenue | Condo | 1 of 1 | $13,710,998 | $891,215 |
| 37 East 12th Street | Condo | 6 of 6 | $5,321,846 | $887,427 |
| 43 East 19th Street | Co-op | 6 of 6 | $3,486,144 | $879,791 |
| 12 East 13th Street | Condo | 8 of 8 | $3,474,255 | $803,668 |
| 65 West 13th Street | Condo | 16 of 77 | $1,494,707 | $789,050 |
| 61 East 11th Street | Co-op | 9 of 10 | $2,255,833 | $762,535 |
| 105 East 16th Street | Condo | 1 of 1 | $11,255,500 | $731,608 |
| 8 West 13th Street | Condo | 1 of 1 | $10,892,000 | $707,980 |
| 36-40 West 13th Street | Condo | 7 of 7 | $3,727,429 | $683,748 |
| 56 East 13th Street | Condo | 8 of 8 | $2,845,667 | $682,960 |
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.