188 East 78 Street, 31A, Manhattan 10075

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

Market value (FY27)
$1,092,526
Estimated annual surcharge
$43,701/yr · 4.0% tier (Class 2, $1M–$3M)
Owner of record
Sebastian S Lighvani, Trustee
Borough
Manhattan
Block / Lot
1412 / 1171
BBL (PARID)
1014121171
Tax class
2
Building class
R4
Apartment
31A
Condo number
101158

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