The building by the numbers
| Metric | Value |
|---|---|
| Condominium units on the surcharge roll | 25 |
| Median DOF market value | $1,411,077 |
| Units over the $1M surcharge threshold | 19 (76%) |
| Top unit DOF value | $4,067,853 |
| Building's max annual surcharge, pre-exemption | $1.4M |
The surcharge tests each unit's DOF market value — the "Market Value" line on the Notice of Property Value — against a $1,000,000 threshold. In 180 Avenue Of The Amer, 19 of 25 units (76%) test over the line, each owing a flat 4%–6.5% of its full market value for any year it is not someone's primary residence. Units below the threshold owe nothing under Phase 1 (through June 30, 2028); primary residents and units on qualifying 12-month leases owe nothing at any value.
Sample units from the roll
| Unit | DOF market value | Surcharge if non-primary |
|---|---|---|
| Apt 3B | $495,944 | $0 — under threshold |
| Apt 3A | $1,047,691 | $41,908 / yr |
| Apt 6A | $1,411,077 | $56,443 / yr |
| Apt 8A | $1,587,392 | $63,496 / yr |
| Apt PHA | $4,067,853 | $213,562 / yr |
Frequently asked questions
Does the NYC pied-à-terre tax apply to 180 Avenue Of The Amer?
It depends on the unit. On DOF's July 2026 Supplemental Market Value Roll, 180 Avenue Of The Amer has 25 condominium units with a median DOF market value of $1,411,077. 19 of 25 units (76%) are over the $1,000,000 DOF market-value threshold and owe the surcharge for any year they are not a primary residence; the rest owe nothing under Phase 1. The surcharge is a flat 4%–6.5% of a unit's full DOF market value once it clears $1,000,000; units below that owe nothing under Phase 1, which runs through June 30, 2028.
How much is the pied-à-terre tax at 180 Avenue Of The Amer?
It is charged on a unit's full DOF market value, not the lower assessed value on your regular tax bill. A 180 Avenue Of The Amer unit at the building's median DOF market value of $1,411,077 would owe about $56,443 per year in years it is not a primary residence, and the top-valued unit here ($4,067,853) would owe about $213,562. Across every over-threshold unit, the building's combined maximum annual surcharge is $1.4M.
Which units at 180 Avenue Of The Amer owe the pied-à-terre surcharge?
19 of 25 units (76%) are over the $1,000,000 DOF market-value threshold and owe the surcharge for any year they are not a primary residence; the rest owe nothing under Phase 1. The test is on DOF market value — the income-derived "Market Value" figure on the Notice of Property Value — not the lower assessed value. Whether a given unit actually owes in a given year also depends on use: the surcharge applies only when the unit is not someone's primary residence.
How can I avoid the pied-à-terre tax at 180 Avenue Of The Amer?
A 180 Avenue Of The Amer unit owes nothing in any of three cases: it is occupied more than half the year by you or an immediate family member as a primary residence; it is leased to a tenant on an arm's-length lease of 12 months or more; or it is sold. Conquest can model the lease-versus-sell numbers for your specific unit at no cost.
How do I check my 180 Avenue Of The Amer unit's DOF market value and surcharge for free?
Submit your address and unit at piedaterretax.nyc for a free emailed report with your unit's official DOF market value (the surcharge base), the threshold test, the estimated pied-à-terre surcharge, and rent-vs-sell options if the tax applies — usually within the hour.
What's YOUR unit's number?
Free emailed report: your unit's official DOF market value, the surcharge test, and — if you're over the line — what a 12-month lease or a sale would look like. Usually within the hour.
Check My Unit — FreeFigures from DOF's Supplemental Market Value Roll (July 2026), the file the surcharge is administered from; the roll is open to correction through December 2026 and this page regenerates when DOF updates it. Unit designations are public record; no ownership information is shown. Educational information, not tax or legal advice.