235 East 78 Street, Manhattan 10075
This property may be subject to NYC’s non-primary residence (pied-à-terre) surcharge.
- Market value (FY27)
- $8,208,000
- Estimated annual surcharge
- If non-primary, est. $65,664/yr · 0.8% tier (Class 1, $5M–$15M)
- Owner of record
- David L. Rowe, Trustee
- Borough
- Manhattan
- Block / Lot
- 1433 / 113
- BBL (PARID)
1014330113- Tax class
- 1
- Building class
- B3
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 May 12, 2025 for $2,000,000. Susan Jacobs, Trustee; Frank E. Stein Article 9 Family Trust → David L. Rowe, Trustee; Miranda F. Mancuso 2016 Trust
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Seller Susan Jacobs, Trustee235 E. 78th Street, New York, NY 10075
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Buyer David L. Rowe, Trustee133 East 80th Street, New York, NY 10075
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Seller Frank E. Stein Article 9 Family Trust235 E. 78th Street, New York, NY 10075
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Buyer Miranda F. Mancuso 2016 Trustc/o: David Rowe, New York, NY 10075
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
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1939–41 tax photo · © City of New York, NYC Municipal Archives · via 1940s.nyc
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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.
- Corporate/trust owner
- Coop/condo abatement
- Residency exemption
- Over surcharge threshold
- Likely non-primary