27 Leonard Street, 5, Manhattan 10013

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

Market value (FY27)
$1,041,006
Estimated annual surcharge
$41,640/yr · 4.0% tier (Class 2, $1M–$3M)
Owner of record
Borrelli, Nichole J
Borough
Manhattan
Block / Lot
179 / 1405
BBL (PARID)
1001791405
Tax class
2C
Building class
R1
Apartment
5
Condo number
101175

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