100 United Nations Plaza, 44A/B, Manhattan 10017
This property may be subject to NYC’s non-primary residence (pied-à-terre) surcharge.
- Market value (FY27)
- $2,139,836
- Estimated annual surcharge
- If non-primary, est. $85,593/yr · 4.0% tier (Class 2, $1M–$3M)
- Owner of record
- Daniel Cohen, As Trustee
- Borough
- Manhattan
- Block / Lot
- 1341 / 1636
- BBL (PARID)
1013411636- Tax class
- 2
- Building class
- R4
- Apartment
- 44A/B
- Condo number
- 100336
Estimate = phase-1 rate × FY27 DOF market value. Co-op unit values are imputed by DOF at determination; see methodology.
Ownership records
Last deed recorded December 11, 2020. Cohen, Yvonne → Daniel Cohen, As Trustee; Yvette Pomerantz, As Trustee; Denise Cohen, As Trustee; Marissa Dungey, As Trustee; Yvonne Cohen 2020 Trust
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Seller Cohen, Yvonne100 United Nations Plaza, #44A/B, New York, NY 10017
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Buyer Daniel Cohen, As Trusteec/o:. Daniel Cohen, Trustee, New York, NY 10022
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Buyer Yvette Pomerantz, As Trusteec/o:. Daniel Cohen, Trustee, New York, NY 10022
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Buyer Denise Cohen, As Trusteec/o:. Daniel Cohen, Trustee, New York, NY 10022
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Buyer Marissa Dungey, As Trusteec/o:. Daniel Cohen, Trustee, New York, NY 10022
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Buyer Yvonne Cohen 2020 Trustc/o:. Daniel Cohen, Trustee, New York, NY 10022
Public ACRIS deed records and HPD registration data. LLC officers are not published by New York State; parties and addresses shown are as recorded.
Historic photos
NYC Municipal Archives tax photographs — view on 1940s.nyc (opens in new tab). Images © City of New York; bulk/commercial reuse requires Archives permission.
- Corporate/trust owner
- Coop/condo abatement
- Residency exemption
- Over surcharge threshold
- Likely non-primary