Figures computed from the FY2026–27 DOF assessment roll. Surcharge estimated at the flat Phase-1 rates (4% $1–3M, 5.25% $3–5M, 6.5% over $5M) on each unit's full DOF market value; applies to non-primary residences only.
The quantitative picture
DOF market values at Trump World Tower run from about $143,700 at the low end to $5,174,591 at the top, with a median of $547,030 — so the typical unit sits under the $1M threshold and owes nothing under Phase 1; the exposure is concentrated in the building's larger and higher-floor residences; the building's most valuable residence owes about $336,348 a year at the 6.5% rate. Across the 75 exposed units, the surcharge totals an estimated $6.2 million annually — an average of about $82,070 per exposed unit.
Of those 75 exposed units, 63 carry DOF values between $1M and $3M (the 4% band), 11 between $3M and $5M (5.25%), and 1 above $5M (6.5%) — most exposed units sit in the 4% band, just over the line — a $1.5M DOF value owes $60,000 a year, not a rounding error.
The last three closed sales
From ACRIS, the building's three most recent recorded deeds over $1 million:
| Date | Residence | Recorded price |
|---|---|---|
| Jul 23, 2026 | 8A | $4,080,000 |
| Jul 9, 2026 | 82A | $5,100,000 |
| Jun 2, 2026 | 64E | $2,860,000 |
Note the gap between these prices and the tax base: the surcharge is charged on the DOF market value — an income-derived figure that runs far below open-market numbers — not on what a unit trades for. A residence that closes at $4.08M does not owe 5.25% of $4.08M; it owes the flat rate on its (much lower) DOF market value. That distinction is the single most misunderstood part of the tax, and the reason a free DOF-value lookup is worth more than any sale-price estimate.
The building
Completed in 2001, Trump World Tower at 845 United Nations Plaza was designed by Costas Kondylis and developed by Donald Trump with Daewoo Corporation. At completion, it was the tallest residential building in New York City and was also reported as the tallest all-residential building in the world until 2003.
Where it is
845 United Nations Plaza, Midtown East.
Is your Trump World Tower unit exposed?
The free review pulls your unit's official DOF market value, runs the exact surcharge, and shows what a 12-month lease or a sale would change — usually within the hour.
Check My Unit — FreeDisclaimer & method. Educational information from Conquest, a licensed New York real estate brokerage — not legal, tax, or accounting advice. Building figures are computed from the FY2026–27 DOF assessment roll at the statutory flat Phase-1 rates (4% $1–3M, 5.25% $3–5M, 6.5% over $5M) on each unit's full DOF market value, and represent exposure if every over-threshold unit were a non-primary residence; actual liability depends on each owner's occupancy and exemptions. Sale prices are recorded deeds from ACRIS.