432 Park Avenue, 78B, Manhattan 10022
This property may be subject to NYC’s non-primary residence (pied-à-terre) surcharge.
- Market value (FY27)
- $2,956,170
- Estimated annual surcharge
- If non-primary, est. $118,246/yr · 4.0% tier (Class 2, $1M–$3M)
- Owner of record
- 78 Purchaser Llc
- Borough
- Manhattan
- Block / Lot
- 1292 / 1435
- BBL (PARID)
1012921435- Tax class
- 2
- Building class
- R4
- Apartment
- 78B
- Condo number
- 102352
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 February 4, 2026 for $52,500,000. 432 Ff&E LLC; Fr-Am One LLC → 78 Purchaser LLC
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Seller 432 Ff&E LLC540 Madison Avenue, 8th Floor, New York, NY 10022
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Buyer 78 Purchaser LLCc/o: Rachel Katz, Esq. Holland & Knight LLP, New York, NY 10019
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Seller Fr-Am One LLC540 Madison Avenue, 8th Floor, New York, NY 10022
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