ZIP codes 10023, 10024, 10025, 10069 · DOF roll date July 24, 2026
What the roll says about Upper West Side
Across Upper West Side, the Department of Finance's roll lists 28,320 condo and co-op units, and 2,368 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 $146.1M 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 Upper West Side the median DOF value among exposed units is $1.3M; across all units it is $364K. Co-ops are valued by DOF's fractional-share method, which can surprise shareholders on the high side.
The most exposed buildings in Upper West Side
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 |
|---|---|---|---|---|---|
| 15 Central Park West | 10023 | 229 | 111 | $4.3M | $6.7M |
| 50 West 66th Street | 10023 | 123 | 75 | $6.8M | $6.2M |
| 200 Amsterdam Avenue | 10023 | 112 | 89 | $4.8M | $6.0M |
| 2376 Broadway | 10024 | 210 | 101 | $2.2M | $5.2M |
| 535 West End Avenue | 10024 | 31 | 25 | $5.9M | $5.1M |
| 400 West 61st Street | 10023 | 160 | 88 | $3.5M | $4.7M |
| 101 Central Park West | 10023 | 102 | 74 | $2.7M | $4.0M |
| 1 West End Avenue | 10023 | 245 | 75 | $2.7M | $3.6M |
| 145 Central Park West | 10023 | 141 | 61 | $3.2M | $3.5M |
| 80 Riverside Boulevard | 10069 | 269 | 65 | $2.1M | $3.5M |
| 378 West End Avenue | 10024 | 57 | 51 | $3.9M | $3.4M |
| 50 Riverside Boulevard | 10069 | 218 | 47 | $3.0M | $3.1M |
Tower-by-tower write-ups
Full unit-level analyses for Upper West Side's best-known buildings:
15 Central Park West →The Apthorp →One Central Park West →The Century →One Central Park →The Rushmore →Two Waterline Square →One Riverside Park →One West End →The Aldyn →The Heritage →Residences at the Mandarin Oriental →Millennium Tower →Park Millennium →The Astor →The Olcott →3 Lincoln Center →279 Central Park West →The Park Belvedere →The Park Laurel →The Park Loggia →30 Lincoln Plaza →The Harrison →Apple Bank Building →Laureate →The Grand Millennium →One Lincoln Square →Linden 78 →
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Check My Unit — FreeMethodology. Figures aggregate DOF's Supplemental Market Value Roll (July 2026) for ZIP codes 10023, 10024, 10025, 10069 — 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.