110 East 70 Street, Manhattan 10021

This property may be subject to NYC’s non-primary residence (pied-à-terre) surcharge.

Photo of 110 East 70 Street
© Mapillary contributors
Market value (FY27)
$35,179,000
Estimated annual surcharge
If non-primary, est. $457,327/yr · 1.3% tier (Class 1, over $25M)
Owner of record
The 110 East 70Th Street Trust
Borough
Manhattan
Block / Lot
1404 / 67
BBL (PARID)
1014040067
Tax class
1
Building class
S1

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 June 14, 2024 for $23,375,000. 110 Residence LLC → Matthew Guercio, As Trustee; The 110 East 70th Street Trust

  • Seller 110 Residence LLC
    110 East 70th Street, New York, NY 10017
  • Buyer Matthew Guercio, As Trustee
    c/o Willkie Farr & Gallagher LLP, New York, NY 10019
  • Buyer The 110 East 70th Street Trust
    c/o Willkie Farr & Gallagher LLP, New York, NY 10019

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

  • 1940s tax photo of 110 East 70 Street, NYC

    1939–41 tax photo · © City of New York, NYC Municipal Archives · via 1940s.nyc

  • 1980s tax photo of 110 East 70 Street, NYC

    1980s tax photo · © City of New York, NYC Municipal Archives · via 1940s.nyc

NYC Municipal Archives tax photographs — view on 1940s.nyc (opens in new tab). Images © City of New York; bulk/commercial reuse requires Archives permission.