ZIP codes 10022, 10017, 10016 · DOF roll date July 24, 2026
What the roll says about Midtown East
Across Midtown East, the Department of Finance's roll lists 23,480 condo and co-op units, and 1,694 of them — 7% — 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 $119.6M 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 Midtown East the median DOF value among exposed units is $1.3M; across all units it is $339K. Co-ops are valued by DOF's fractional-share method, which can surprise shareholders on the high side.
The most exposed buildings in Midtown East
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 |
|---|---|---|---|---|---|
| 520 Park Avenue | 10022 | 43 | 36 | $10.2M | $13.1M |
| 301 Park Avenue | 10022 | 352 | 206 | $4.8M | $11.7M |
| 432 Park Avenue | 10022 | 126 | 92 | $5.8M | $8.0M |
| 845 United Nations Plaza | 10017 | 362 | 75 | $5.2M | $6.2M |
| 435 East 52 Street | 10022 | 78 | 76 | $3.4M | $5.6M |
| 151 East 58 Street | 10022 | 105 | 63 | $6.7M | $4.6M |
| 721 5 Avenue | 10022 | 231 | 50 | $6.0M | $3.4M |
| 50 United Nations Plaza | 10017 | 88 | 44 | $5.2M | $3.2M |
| 252 East 57 Street | 10022 | 95 | 53 | $4.0M | $3.1M |
| 21 61st Street | 10022 | 68 | 40 | $5.0M | $2.7M |
| 1 Sutton Place South | 10022 | 46 | 34 | $4.2M | $2.5M |
| 502 Park Avenue | 10022 | 122 | 20 | $5.6M | $2.4M |
Tower-by-tower write-ups
Full unit-level analyses for Midtown East's best-known buildings:
432 Park Avenue →Trump Tower →Olympic Tower →Trump World Tower →The Centrale →Selene →One Beacon Court →252 East 57th Street →Park Avenue Place →50 United Nations Plaza →Place 57 →45 Park Avenue →500 Park Tower →
Questions owners ask
How many Midtown East apartments owe the NYC pied-à-terre tax?
On the Department of Finance's July 2026 Supplemental Market Value Roll, the Midtown East ZIP codes (10022, 10017, 10016) contain 23,480 condo and co-op units; 1,694 of them (7%) have a DOF market value over the $1,000,000 Phase-1 threshold and owe the annual surcharge for any year they are not a primary residence. Their combined maximum annual surcharge is $119.6M.
What is the median DOF market value in Midtown East?
The median DOF market value across all valued condo and co-op units in Midtown East is $339K. Among units over the $1M surcharge threshold, the median is $1.3M. These are Department of Finance market values from the Notice of Property Value — typically below actual sale prices.
How do I check if my Midtown East apartment owes the surcharge?
Submit your address and unit at piedaterretax.nyc for a free emailed report with your unit's official DOF market value (the surcharge base), the surcharge test, and rent-vs-sell options if the tax applies — usually within the hour.
Own in Midtown East? 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 10022, 10017, 10016 — 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.