274 Water Street, Manhattan 10038

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

Photo of 274 Water Street
© Mapillary contributors
Market value (FY27)
$6,055,000
Estimated annual surcharge
If non-primary, est. $393,575/yr · 6.5% tier (Class 2, over $5M)
Owner of record
274 Water Street Owners Corp
Borough
Manhattan
Block / Lot
106 / 3
BBL (PARID)
1001060003
Tax class
2C
Building class
C6
Co-op account
103986

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

Ownership records

Last deed. Magnolia Importing Co, → Issa CORP

  • Buyer Issa CORP
  • Seller Magnolia Importing Co,

City housing registration (HPD)

  • Agent CO-OP Ralph Westerhoff · Brickwork Management INC.
    20 West 20 Street Ste 70, New York, NY 10011
  • Corporate Owner CO-OP 274 Water Street Owners CORP.
    20 West 20 Street Ste 70, New York, NY 10011
  • Head Officer CO-OP Ralph Westerhoff
    20 West 20 Street Ste 70, New York, NY 10011
  • Officer CO-OP Christine Debany
    20 West 20 Street Ste 70, New York, NY 10011
  • Site Manager CO-OP Natali Barbee

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

  • 1940s tax photo of 274 Water Street, NYC

    1939–41 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.