On July 24, 2026, the Mamdani administration published the property roll behind New York's new tax on $1M+ second homes. It has 959,710 records and 799,666 owner names. We read the money end of it, so you don't have to.
Condos and co-ops the city values at $1M+ and houses at $5M+ pay an annual surcharge if they are not someone's primary residence. Owner-occupants, full-time tenants and resident family members are exempt, but the exemption must be filed (condos by Aug 21, co-ops by Aug 24).
The Trump Tower penthouse (721 5th Ave #66N) is listed under "DONALD J. TRUMP" at a DOF value of $6.02M. His legal residence has been Mar-a-Lago since 2019, which makes the triplex a textbook pied-à-terre: $391,182 a year to the Mamdani administration, barring an exemption.
MoMA owns at least a dozen unsold penthouses in the tower above the museum at 53 W 53rd, about $45.5M of listed value. A museum cannot claim a penthouse as its primary residence. Potential tab: ~$2.4M a year, the largest exposure of any name we could read on the roll.
Her 153 Franklin townhouse sits on the roll under Euro Tribeca LLC ($62K/yr band) and the long-reported combined penthouse next door at 155 Franklin adds ~$71K. She owns half a block and rents none of it: ~$133K a year if Tribeca is no longer her primary residence. Cornelia Street was never the real exposure.
We swept 30+ New York athletes: Knicks (Brunson, Randle, Melo, Ewing), Yankees (Judge, Jeter, Stanton, Cole), Mets, Rangers, Giants, Liberty legends, even John McEnroe and Mike Tyson. Not one credible hit. The "Kevin Durant" on the roll owns a $716K house on Springfield Blvd in Queens, and there are five separate Victor Cruzes, all civilians. The pros rent, live in New Jersey and Connecticut on purpose (ask their tax accountants about domicile), or buy through LLCs. In a database built to catch the rich at home, New York's athletes are the one class of celebrity that left no fingerprints at all.
Spike Lee's Upper East Side townhouse is recorded with his nickname in the legal owner field, the only deed in 960K records that comes with its own parenthetical. He lives there, so he's exempt, but he is inarguably On The List.
Steven Van Zandt, E Street Band guitarist and Silvio Dante himself, holds a Greenwich Village penthouse at 135 W 4th in his own name. $3.29M value, $172,729/yr if it's not his primary home. Springsteen, famously of New Jersey, appears nowhere.
Condo owners got their names published. Co-op residents didn't, because a co-op's building is owned by a corporation: 740 Park is one row reading "THE 740 CORPORATION," the San Remo is "SAN REMO TENANTS CORP." The Wintour/Seinfeld/Schwarzman demographic will be taxed through their buildings, anonymously.
The townhouse rows include Italy, Japan, Korea, Spain, Peru, Venezuela, Russia, the Holy See and Iran ($37M mansion at 1033 5th). One UN Plaza penthouse is deeded to "Her Britannic Majesty's Secretary of State," directly next door to one owned by the United States of America. All treaty-exempt. All still on the list.
The published roll is roughly 30x larger than the set of homes that can actually owe. Cynthia Nixon made the tabloids for "being on the list"; her townhouse is valued at $4.27M, below the $5M house threshold, so she owes exactly $0. Being listed means the city valued your property. Nothing more.
DEED the owner field itself is conclusive · LIKELY name + address matches the public figure, unverified. Bills shown are what applies only if DOF deems the home non-primary and no exemption is filed. Most primary residents below will owe $0.
| Who | Property | DOF value | Potential bill / yr |
|---|---|---|---|
| DEEDJeanne Greenberg Rohatynart dealer, Salon 94 | 10 E 94th St | $45.7M | $593,788 |
| LIKELYDonny Deutschad executive, TV host | 6 E 78th St | $44.1M | $572,741 |
| DEEDAdam Lindemannbillionaire art collector, Venus Over Manhattan | 77 E 77th St | $41.0M | $532,688 |
| DEEDLeonard N. SternHartz Group; NYU Stern namesake | 925 5th Ave | $36.7M | $477,048 |
| DEEDJeff Saganskyex-president, CBS Entertainment | 53 E 80th St | $36.6M | $475,865 |
| DEEDPhilippe Daumanex-CEO, Viacom | 121 E 65th St | $28.7M | $372,762 |
| LIKELYGeorge E. HallClinton Group founder | 6 E 69th St | $27.3M | $355,329 |
| DEEDThomas L. Kempner Jr.Davidson Kempner | 123 E 73rd St | $25.4M | $330,109 |
| LIKELYAndrew Solomonauthor, "Far From the Tree" | 18 W 10th St | $23.6M | $247,716 |
| DEEDHenry CornellCornell Capital, ex-Goldman | 116 E 80th St | $22.6M | $237,300 |
| DEEDWilliam JanewayWarburg Pincus economist | 8 E 80th St | $22.0M | $231,326 |
| DEEDIan BremmerEurasia Group founder | 245 W 11th St | $20.2M | $212,289 |
| DEEDKenneth Lipperfinancier; ex-deputy mayor; "City Slickers" producer | 70 Bedford St | $19.8M | $207,501 |
| DEEDMorris Moinianhotel developer, Fortuna | 5 E 76th St | $19.5M | $204,645 |
| LIKELYJoseph SteinbergJefferies chairman | 84 Remsen St, Brooklyn Heights | $18.9M | $197,946 |
| DEEDJerry SpeyerTishman Speyer co-founder | 176 E 72nd St | $18.7M | $196,402 |
| DEEDDavid Sonenbergmusic manager (Fugees, Black Eyed Peas); two townhouses on the roll | 83 Riverside Dr + 50 W 10th St | $16.9M + $14.8M | $295,582 |
| DEEDJoe MantelloBroadway director, "Wicked" | 263 W 12th St | $15.8M | $166,005 |
| DEEDRandy Mastrolitigator; deputy mayor, two administrations apart | 21 E 83rd St | $15.7M | $165,312 |
| DEEDFrank Stellaartist; died 2024, effectively his estate | 17 Jones St | $15.5M | $163,002 |
| DEEDSpike Leedeed reads "LEE, SHELTON J. (SPIKE)" | 153 E 63rd St | $14.2M | $113,920 |
| LIKELYMichael ChaeBlackstone CFO | 50 E 91st St | $14.2M | $113,752 |
| DEEDFred + Joanne WilsonUnion Square Ventures / Gotham Gal; three units, one building | 397 W 12th St, #PE #2 #1 | $16.5M total | $940,716 |
| LIKELYTaylor Swiftvia Euro Tribeca LLC + the long-reported 155 Franklin penthouse | 153 Franklin St + 155 Franklin #PHS | $7.8M + $1.8M | $133,289 |
| DEEDDonald J. Trump45th and 47th president; domiciled at Mar-a-Lago | Trump Tower, 721 5th Ave #66N | $6.0M | $391,182 |
| DEEDSheila MarceloCare.com founder | 397 W 12th St #3 | $6.0M | $389,779 |
| LIKELYRobert D. Goldfarbex-CEO, Sequoia Fund | Time Warner Center #NPH79 | $6.0M | $388,248 |
| DEEDSonia GardnerAvenue Capital co-founder | 535 West End Ave #20 | $4.7M | $246,168 |
| DEEDJason MudrickMudrick Capital | 21 Jay St #PH | $4.3M | $224,415 |
| DEEDGregory Colbertphotographer, "Ashes and Snow" | 210 E 5th St #DU-3 | $4.2M | $218,671 |
| DEEDDavid BlitzerBlackstone; 76ers and Devils co-owner; two units | 219 E 67th St #PH + #5 | $4.1M + $2.8M | $330,324 |
| DEEDGolnar KhosrowshahiReservoir Media founder | 403 Greenwich St #D | $4.0M | $210,616 |
| DEEDAby RosenRFR; held in his own name, unusually | 36 Bleecker St #M2-3 | $4.0M | $207,655 |
| DEEDSteven Klardeveloper | 150 W 56th St #PH | $3.9M | $206,529 |
| DEEDLewis A. SandersAllianceBernstein founder | 432 Park Ave #88 | $3.7M | $196,357 |
| DEEDJulian Schnabelartist; a unit in his own pink Palazzo Chupi | 360 W 11th St #4 | $3.7M | $195,459 |
| DEEDRobert FairbairnBlackRock vice chairman | 31 Vestry St | $3.7M | $195,190 |
| DEEDDavid DrogaDroga5 founder; ex-CEO Accenture Song | 210 E 5th St #DU-4 | $3.6M | $191,337 |
| DEEDJulio Mario Santo DomingoColombian beer fortune; music executive | 325 W 13th St #PH | $3.6M | $187,437 |
| DEEDSteven Van ZandtE Street Band; Silvio Dante | 135 W 4th St #PHE | $3.3M | $172,729 |
| LIKELYWes Andersonif it's the director, who famously lives in Paris | 404 E 14th St #6 | $3.0M | $159,193 |
| DEEDGreg Lippmannthe trader from "The Big Short" | 30 Crosby St #PH-A | $2.8M | $112,992 |
| DEEDMichael Fascitelliex-CEO, Vornado | 170 East End Ave | $2.7M | $108,384 |
Institutional owners on the roll, ranked by value. Diplomatic property is exempt under treaty. Museum penthouses are not.
| Owner | Property | DOF value | Potential bill / yr |
|---|---|---|---|
| The Museum of Modern Artat least 12 unsold penthouses in its own tower | 53 W 53rd St | ~$45.5M | ~$2,388,742 |
| Government of Peru | 45 E 67th St | $28.9M | exempt (treaty) |
| UK Foreign Officeplus a UN Plaza penthouse deeded to "Her Britannic Majesty's Secretary of State" | 29 Beekman Pl | $25.0M | exempt (treaty) |
| The Russian Federation | 36 E 75th St | $20.2M | exempt (treaty) |
| Whitney Museum of American Art | 745 Washington St | $19.5M | $204,530 |
| Government of Venezuela | 16 E 81st St | $19.0M | exempt (treaty) |
| Grand Duchy of Luxembourg | 37 Beekman Pl | $16.4M | exempt (treaty) |
| Islamic Republic of Iranfrom the top-30 mansions list | 1033 5th Ave | $37.1M | exempt (treaty) |
Source: the NYC Department of Finance supplemental market value roll published July 24, 2026 (tax class 1 and 2 files, 959,710 records), read programmatically. Surcharge bands per DOF's published schedule for tax years 2026-27 and 2027-28. "Potential bill" = the surcharge that would apply only if the Department of Finance determines the property is not a primary residence and no exemption is filed; most people named above live in these homes and will owe nothing. Being on the roll is not an accusation, a determination of tax liability, or evidence of anything except that the city valued a property. DOF values are assessment values, typically far below market prices, and the tax keys off DOF values. Identifications marked LIKELY are name-and-address matches to public figures and may be wrong; corrections welcome. Entities named are drawn from the public record. Roughly 55% of above-threshold condos are held by LLCs and trusts whose beneficial owners cannot be read from this file, and co-op residents do not appear individually at all, so this page understates who is actually exposed. Not tax or legal advice.