300 East 40 Street, Res, Manhattan 10016

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

Market value (FY27)
$185,577,596
Estimated annual surcharge
$12,062,543/yr · 6.5% tier (Class 2, over $5M)
Owner of record
Churchill Owners Corp
Borough
Manhattan
Block / Lot
945 / 1003
BBL (PARID)
1009451003
Tax class
2
Building class
R9
Apartment
Res
Co-op account
103350
Condo number
100790

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