ZIP codes 10019, 10018, 10036 · DOF roll date July 24, 2026
What the roll says about Midtown West & Billionaires' Row
Across Midtown West & Billionaires' Row, the Department of Finance's roll lists 12,983 condo and co-op units, and 1,039 of them — 8% — 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 $88.1M 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 West & Billionaires' Row the median DOF value among exposed units is $1.5M; across all units it is $348K. Co-ops are valued by DOF's fractional-share method, which can surprise shareholders on the high side.
The most exposed buildings in Midtown West & Billionaires' Row
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 |
|---|---|---|---|---|---|
| 217 West 57th Street | 10019 | 179 | 144 | $10.7M | $14.3M |
| 220 Central Park South | 10019 | 117 | 89 | $15.6M | $12.3M |
| 157 West 57 Street | 10019 | 132 | 91 | $8.4M | $8.9M |
| 53 West 53rd Street | 10019 | 161 | 111 | $4.8M | $8.8M |
| 111 West 57 Street | 10019 | 60 | 56 | $5.7M | $8.4M |
| 768 5 Avenue | 10019 | 163 | 79 | $6.8M | $6.0M |
| 25 Columbus Circle | 10019 | 164 | 39 | $11.8M | $4.1M |
| 15 West 53 Street | 10019 | 245 | 35 | $4.6M | $2.4M |
| 106 Central Park South | 10019 | 334 | 39 | $2.1M | $2.1M |
| 230 West 56 Street | 10019 | 107 | 28 | $4.3M | $1.7M |
| 146 West 57 Street | 10019 | 238 | 22 | $3.8M | $1.4M |
| 24 Central Park South | 10019 | 35 | 26 | $1.6M | $1.2M |
Tower-by-tower write-ups
Full unit-level analyses for Midtown West & Billionaires' Row's best-known buildings:
The Plaza →220 Central Park South →One57 →Fifteen Hudson Yards →53 West 53 →Sheffield 57 →J.W. Marriott Essex House →Metropolitan Tower →Museum Tower →The Residences at 400 Fifth Avenue →Central Park Place →Baccarat Hotel & Residences →Manhattan View at MiMa →The Bryant →The Centria →The Park Imperial →Centurion →111 West 57th Street (Steinway Tower) →
Own in Midtown West & Billionaires' Row? 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 10019, 10018, 10036 — 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.