PiedWatch

38 West 12 Street, Manhattan 10011

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

Photo of 38 West 12 Street
© Mapillary contributors
Market value (FY27)
$13,714,000
Estimated annual surcharge
If non-primary, est. $109,712/yr · 0.8% tier (Class 1, $5M–$15M)
Owner of record
Upham, Samuel Phineas
Borough
Manhattan
Block / Lot
575 / 35
BBL (PARID)
1005750035
Tax class
1
Building class
A4

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 April 30, 2025. Sybil Nancy Upham 2021 Trust; Samuel Phineas Upham, Trustee → Upham, Samuel Phineas

  • Seller Sybil Nancy Upham 2021 Trust
    38 West 12th Street, New York, NY 10011
  • Seller Samuel Phineas Upham, Trustee
    134 Homestead Place, Claremont, NH 03743
  • Buyer Upham, Samuel Phineas
    134 Homestead Place, Claremont, NH 03743

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 38 West 12 Street, NYC

    1939–41 tax photo · © City of New York, NYC Municipal Archives · via 1940s.nyc

  • 1980s tax photo of 38 West 12 Street, NYC

    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.

View deeds & mortgages in ACRIS