The building by the numbers
| Metric | Value |
|---|---|
| Residential condo units on the roll | 362 |
| Median DOF market value | $545,993 |
| DOF market-value range | $143,700 – $5,174,591 |
| Units over the $1M surcharge threshold | 75 (21%) |
| Top-unit surcharge if non-primary | $336,348 / year |
Every condo and co-op in New York is tested against the pied-à-terre surcharge on its DOF market value — the "Market Value" line on the Notice of Property Value (an income-derived Department of Finance figure), not the 45%-of-market assessed value on your regular tax bill. In Trump World Tower, that test splits the building: 21% of units clear the $1,000,000 market-value threshold and owe a flat 4%–6.5% of their full market value for any year they are not someone's primary residence, while the rest owe nothing under Phase 1 (through June 30, 2028). Phase 2 re-tests everyone in 2028.
Sample units from the FY 2026–27 roll
| Unit | DOF market value | Assessed value | Est. surcharge if non-primary |
|---|---|---|---|
| Apt 5F | $143,700 | $64,665 | $0 — under threshold |
| Apt 17H | $344,024 | $154,811 | $0 — under threshold |
| Apt 9A | $547,030 | $246,163 | $0 — under threshold |
| Apt 58C | $916,752 | $412,539 | $0 — under threshold |
| Apt 90B | $5,174,591 | $2,328,566 | $336,348 / yr |
Owners in Turtle Bay/United Nations: 21% of units here test over the $1M threshold, so the surcharge reaches a real share of this building. The exemptions are real, though: a unit occupied >half the year by you or an immediate family member, or leased arm's-length for 12+ months, owes nothing. The main guide covers every rule; the free check below gives you your unit's exact numbers.
What's YOUR unit's DOF market value?
Free emailed report: official DOF market value (the surcharge base), assessed value, surcharge test, and — if you're over the line — what a 12-month lease or a sale would look like. Usually within the hour.
Check My Unit — FreeFigures from the public NYC DOF assessment roll (dataset 8y4t-faws), FY 2026–27. Educational information, not tax or legal advice. The surcharge is the flat statutory rate applied to the unit's full DOF market value once it exceeds the $1M threshold. Unit designations are public record; no ownership information is shown.