The building by the numbers
| Metric | Value |
|---|---|
| Residential condo units on the roll | 327 |
| Median DOF assessed value | $238,717 |
| Assessed-value range | $3,125 – $5,306,756 |
| Units over the $1M surcharge threshold | 12 (4%) |
| Top-unit surcharge if non-primary | $204,939 / 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 25 Columbus Circle (Time Warner Center), that test splits the building: 4% 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 SU-28 | $6,944 | $3,125 | $0 — under threshold |
| Apt ST51G | $130,537 | $58,742 | $0 — under threshold |
| Apt ST73E | $530,481 | $238,717 | $0 — under threshold |
| Apt ST58C | $899,874 | $404,943 | $0 — under threshold |
| Apt SPH76 | $11,792,790 | $5,306,756 | $204,939 / yr |
Owners in Columbus Circle: 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.
What does YOUR unit assess at?
Free emailed report: official DOF market value, assessed value, 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 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.