400 East 51 Street, 22A, Manhattan 10022

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

Market value (FY27)
$1,345,422
Estimated annual surcharge
$53,816/yr · 4.0% tier (Class 2, $1M–$3M)
Owner of record
John T. Spitznagel As Trustee
Borough
Manhattan
Block / Lot
1362 / 1146
BBL (PARID)
1013621146
Tax class
2
Building class
R4
Apartment
22A
Condo number
101279

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