220 Central Park South

The building by the numbers

Metric	Value
Residential condo units on the roll	234
Median DOF assessed value	$899,133
Assessed-value range	$100,741 – $6,999,235
Units over the $1M surcharge threshold	86 (37%)
Top-unit surcharge if non-primary	$314,950 / year

Every condo and co-op in New York is tested against the pied-à-terre surcharge on its assessed value — the income-derived DOF figure, not the price the unit would sell for. In 220 Central Park South, that test splits the building: 37% of units clear the $1,000,000 threshold and owe 4%–6.5% of assessed value above it for any year they are not someone's primary residence, while the rest owe nothing under Phase 1 (through June 30, 2028). Phase 2 re-tests everyone in 2028.

Sample units from the FY 2026–27 roll

Unit	DOF market value	Assessed value	Est. surcharge if non-primary
Apt 19E	$223,868	$100,741	$0 — under threshold
Apt 23A	$1,463,772	$658,698	$0 — under threshold
Apt 38A	$1,998,074	$899,133	$0 — under threshold
Apt 56A	$3,245,301	$1,460,386	$18,415 / yr
Apt 50	$15,553,855	$6,999,235	$314,950 / yr

Owners in Central Park South: a large share of homes in buildings like this are second residences — exactly what the surcharge targets. The exemptions are real, though: a unit occupied >half the year by you or an immediate family member, or leased arm's-length for 12+ months, owes nothing. The main guide covers every rule; the free check below gives you your unit's exact numbers.

Figures from the public NYC DOF assessment roll (dataset 8y4t-faws), FY 2026–27. Educational information, not tax or legal advice. Surcharge estimates assume graduated brackets above the statutory threshold. Unit designations are public record; no ownership information is shown.