ZIP codes 10002, 10009 · DOF roll date July 24, 2026
What the roll says about Lower East Side & East Village
Across Lower East Side & East Village, the Department of Finance's roll lists 4,094 condo and co-op units, and 224 of them — 5% — 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 $12.7M 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 Lower East Side & East Village the median DOF value among exposed units is $1.3M; across all units it is $349K. Co-ops are valued by DOF's fractional-share method, which can surprise shareholders on the high side.
The most exposed buildings in Lower East Side & East Village
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 |
|---|---|---|---|---|---|
| 250 South Street | 10002 | 816 | 39 | $2.4M | $2.1M |
| 232 East Broadway | 10002 | 60 | 15 | $1.9M | $824K |
| 259 East 7 Street | 10009 | 8 | 8 | $4.9M | $671K |
| 404 East 14 Street | 10009 | 9 | 9 | $3.0M | $619K |
| 199 Chrystie Street | 10002 | 14 | 8 | $3.5M | $597K |
| 215 Chrystie Street | 10002 | 11 | 7 | $2.6M | $452K |
| 165 Chrystie Street | 10002 | 8 | 8 | $2.2M | $408K |
| 438 East 12 Street | 10009 | 82 | 7 | $1.9M | $366K |
| 298 East 2nd Street | 10009 | 7 | 7 | $1.3M | $315K |
| 211 East 2 Street | 10009 | 8 | 5 | $1.8M | $307K |
| 115 Allen Street | 10002 | 5 | 5 | $2.6M | $286K |
| 175 Chrystie Street | 10002 | 13 | 5 | $1.6M | $263K |
Tower-by-tower write-ups
Full unit-level analyses for Lower East Side & East Village's best-known buildings:
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Check My Unit — FreeMethodology. Figures aggregate DOF's Supplemental Market Value Roll (July 2026) for ZIP codes 10002, 10009 — 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.