ZIP codes 10004, 10005, 10006, 10038, 10280, 10282 · DOF roll date July 24, 2026
What the roll says about Financial District & Battery Park City
Across Financial District & Battery Park City, the Department of Finance's roll lists 10,572 condo and co-op units, and 352 of them — 3% — carry a DOF market value over the $1,000,000 Phase-1 threshold. Each of those units owes a flat 4%–6.5% of its full DOF market value for any year it is not someone's primary residence. If every exposed unit here paid with no exemption, the neighborhood's combined bill would be $21.9M a year — the ceiling, not the forecast, since primary residents and 12-month-leased units owe nothing.
The threshold test uses the DOF market value — the "Market Value" line on the Notice of Property Value — not the assessed value and not what the apartment last sold for. In Financial District & Battery Park City the median DOF value among exposed units is $1.2M; across all units it is $338K. Co-ops are valued by DOF's fractional-share method, which can surprise shareholders on the high side.
The most exposed buildings in Financial District & Battery Park City
Ranked by combined maximum annual surcharge of over-threshold units. Buildings with a full Conquest write-up are linked.
| Building | ZIP | Units | Over $1M | Top DOF value | Max surcharge/yr |
|---|---|---|---|---|---|
| 1 Wall Street | 10005 | 566 | 88 | $7.5M | $5.1M |
| 50 West Street | 10006 | 186 | 45 | $4.3M | $2.8M |
| 10 Little West Street | 10004 | 115 | 31 | $3.0M | $1.8M |
| 212 Warren Street | 10282 | 166 | 22 | $2.1M | $1.1M |
| 130 William Street | 10038 | 241 | 21 | $2.5M | $1.1M |
| 48 Beaver Street | 10004 | 1 | 1 | $14.8M | $960K |
| 25 Park Row | 10038 | 110 | 14 | $3.5M | $928K |
| 200 Rector Place | 10280 | 540 | 18 | $1.2M | $808K |
| 80 Nassau Street | 10038 | 1 | 1 | $8.3M | $539K |
| 114 Liberty Street | 10006 | 12 | 9 | $2.5M | $523K |
| 41 John Street | 10038 | 1 | 1 | $7.8M | $507K |
| 54 Stone Street | 10004 | 5 | 5 | $2.6M | $383K |
Tower-by-tower write-ups
Full unit-level analyses for Financial District & Battery Park City's best-known buildings:
The Visionaire →The Ritz Carlton Residences →W Residences →50 West →Riverhouse - One Rockefeller Park →The Beekman Residences →
Own in Financial District & Battery Park City? Get your exact 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 — FreeMethodology. Figures aggregate DOF's Supplemental Market Value Roll (July 2026) for ZIP codes 10004, 10005, 10006, 10038, 10280, 10282 — ZIP boundaries approximate neighborhood borders, so edge blocks may sit in an adjacent page's totals. Condo, co-op and mixed condo units only; 1–3-family houses are excluded here and covered in the database at ZIP level. "Max annual surcharge" assumes no unit qualifies for an exemption; actual collections will be lower. Educational information, not tax or legal advice.