| # | Building | Units over $1M | Est. tax / year |
|---|---|---|---|
| 1 | One Central Park | 60 of 226 | $7,142,781 |
| 2 | 15 Central Park West | 111 of 229 | $6,683,513 |
| 3 | Two Waterline Square | 88 of 160 | $4,739,900 |
| 4 | One West End | 75 of 245 | $3,588,601 |
| 5 | The Rushmore | 65 of 269 | $3,491,618 |
| 6 | One Riverside Park | 47 of 218 | $3,062,294 |
| 7 | The Apthorp | 62 of 151 | $3,057,090 |
| 8 | The Heritage | 37 of 157 | $2,808,208 |
| 9 | One Central Park West | 27 of 156 | $2,460,864 |
| 10 | Laureate | 40 of 68 | $2,344,266 |
Total annual surcharge estimated at the flat Phase-1 rates on each unit's full DOF market value (FY2026–27 roll); applies to non-primary residences only. "Units over $1M" counts residences whose DOF market value clears the threshold. Ranking covers the 25 Upper West Side buildings in our trophy database.
Where they are
Pins are numbered by rank; tap one for the building and its analysis. Locations are the buildings' true street addresses.
What the ranking shows
Exposure isn't about how big a building is — it's about how much of it sits above $1M in DOF value. One Central Park tops the list with 226 units, 27% of them over the threshold. 30 Lincoln Plaza, by contrast, has 455 units but only 4% over the line — so it doesn't make the list at all. The tax rewards a specific profile: newer, high-floor, ultra-prime — and that is what decides the order above.
For owners, the number that matters isn't the building's total — it's their own unit's DOF market value, which is almost always far below the sale price. A residence that traded for $20M might carry a DOF value of $4M and owe 5.25% of that. The only way to know is to look it up.
Where does your unit land?
The free review pulls your official DOF market value, runs the exact surcharge, and shows what a lease or a sale would change — usually within the hour.
Check My Unit — FreeDisclaimer & method. Educational information from Conquest, a licensed New York real estate brokerage — not legal, tax, or accounting advice. Building figures are computed from the FY2026–27 DOF assessment roll at the statutory flat Phase-1 rates (4% $1–3M, 5.25% $3–5M, 6.5% over $5M) on each unit's full DOF market value, and represent exposure if every over-threshold unit were a non-primary residence; actual liability depends on each owner's occupancy and exemptions. Sale prices are recorded deeds from ACRIS.