140 West Street, 14P, Manhattan 10007

This property is over the surcharge market-value threshold, but a primary-residence indicator was found in public records.

Market value (FY27)
$1,287,062
Estimated annual surcharge
$51,482/yr · 4.0% tier (Class 2, $1M–$3M)
Owner of record
Elbaz, Michael Moshe
Borough
Manhattan
Block / Lot
84 / 1079
BBL (PARID)
1000841079
Tax class
2
Building class
R4
Apartment
14P
Condo number
102442

Estimate = phase-1 rate × FY27 DOF market value. Co-op unit values are imputed by DOF at determination; see methodology.