148 West 88 Street, Manhattan 10024

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

Photo of 148 West 88 Street — USDA NAIP aerial imagery (public domain), via Microsoft Planetary Computer

Market value (FY27): $7,783,000
Estimated annual surcharge: If non-primary, est. $62,264/yr · 0.8% tier (Class 1, $5M–$15M)
Owner of record: William Lloyd Walther
Borough: Manhattan
Block / Lot: 1218 / 48
BBL (PARID): 1012180048
Tax class: 1
Building class: C0

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 July 16, 2025 for $3,550,000. Ira Eisenstadt And Deirdre Howley Charitable; Ira Eisenstadt And Deirdre Howley Charitable → 140 West 88th Owner, LLC; 140 West 88th Owner, LLC

Buyer 140 West 88th Owner, LLC

75 Central Park West, Apt. 11D, New York, NY 10023
Seller Ira Eisenstadt And Deirdre Howley Charitable

Remainder Trust, New York, NY 10021
Buyer 140 West 88th Owner, LLC

75 Central Park West, Apt. 11D, New York, NY 10023
Seller Ira Eisenstadt And Deirdre Howley Charitable

Remainder Trust, New York, NY 10021

City housing registration (HPD)

Agent JOINT Sue Walther

148 West 88th, New York, NY 10024
Joint Owner JOINT Sue Walther

148 West 88th, New, NY 10024
Joint Owner JOINT William Walther

148 West 88th, New York, NY 10024
Site Manager JOINT Sue Walther

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

View deeds & mortgages in ACRIS