305 East 51 Street, Ph32B, Manhattan 10022
This property may be subject to NYC’s non-primary residence (pied-à-terre) surcharge.
- Market value (FY27)
- $1,749,751
- Estimated annual surcharge
- If non-primary, est. $69,990/yr · 4.0% tier (Class 2, $1M–$3M)
- Owner of record
- Smith, Jeffrey
- Borough
- Manhattan
- Block / Lot
- 1344 / 1325
- BBL (PARID)
1013441325- Tax class
- 2
- Building class
- R4
- Apartment
- Ph32B
- Condo number
- 102590
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 October 24, 2017 for $10,250,000. 51st Street Main Lot Owner, LLC → Smith, Jeffrey; Naiburg-Smith, Marnie
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Seller 51st Street Main Lot Owner, LLCc/o Hfz Capital Group, New York, NY 10022
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Buyer Smith, Jeffrey3 Howard Drive, Muttontown, NY 11791
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Buyer Naiburg-Smith, Marnie3 Howard Drive, Muttontown, NY 11791
Public ACRIS deed records and HPD registration data. LLC officers are not published by New York State; parties and addresses shown are as recorded.
- Corporate/trust owner
- Coop/condo abatement
- Residency exemption
- Over surcharge threshold
- Likely non-primary