78 Irving Place, 3, Manhattan 10003

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

Market value (FY27): $1,721,206
Estimated annual surcharge: If non-primary, est. $68,848/yr · 4.0% tier (Class 2, $1M–$3M)
Owner of record: Sanford Loewentheil
Borough: Manhattan
Block / Lot: 874 / 1404
BBL (PARID): 1008741404
Tax class: 2C
Building class: R1
Apartment: 3
Condo number: 102733

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 November 29, 2016 for $6,389,519. Irving Place Investor LLC → Loewentheil , Sanford; Loewentheil , Karen

Buyer Loewentheil , Sanford

c/o Louis Sherman, Esq., Romer Debbas LLP, New York, NY 10016
Buyer Loewentheil , Karen

c/o Louis Sherman, Esq., Romer Debbas LLP, New York, NY 10016
Seller Irving Place Investor LLC

825 Third Avenue, 37th 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.