3 Lincoln Center

The building by the numbers

Metric	Value
Residential condo units on the roll	343
Median DOF market value	$284,740
DOF market-value range	$109,735 – $1,666,704
Units over the $1M surcharge threshold	3 (1%)
Top-unit surcharge if non-primary	$66,668 / year

Every condo and co-op in New York is tested against the pied-à-terre surcharge on its DOF market value — the "Market Value" line on the Notice of Property Value (an income-derived Department of Finance figure), not the 45%-of-market assessed value on your regular tax bill. In 3 Lincoln Center, that test splits the building: 1% of units clear the $1,000,000 market-value threshold and owe a flat 4%–6.5% of their full market value 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 17H	$109,735	$49,381	$0 — under threshold
Apt 33E	$223,185	$100,433	$0 — under threshold
Apt 33B	$284,740	$128,133	$0 — under threshold
Apt 43D	$433,241	$194,958	$0 — under threshold
Apt PHA	$1,666,704	$750,016	$66,668 / yr

Owners in Lincoln Center: 1% of units here test over the $1M threshold, so the surcharge reaches a real share of this building. 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. The surcharge is the flat statutory rate applied to the unit's full DOF market value once it exceeds the $1M threshold. Unit designations are public record; no ownership information is shown.