Office condominium · Financial District, Manhattan
1 Liberty Plaza
New York, NY 10006
1 Liberty Plaza is a 54-floor office condominium in the Financial District, Manhattan, built in 1973, with about 1.7 million square feet of office space according to city records.
Formerly the U.S. Steel Building. Also at 149-171 Broadway, 1-15 Church Street, 1-27 Cortlandt Street, 77-99 Liberty Street and 1 more.
- Office space
- 1.7M SF
- Floors
- 54
- Year built
- 1973
- Zoning
- C5-5
The 8th largest of the 106 office buildings we track in the Financial District. Compare it with 6 neighbors
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Compared with its neighbors
How 1 Liberty Plaza compares
Next to the 6 nearest large office buildings, all within a 2 minute walk, 1 Liberty Plaza is the largest by office floor area. Built in 1973, it is the newest of them. Its estimated property tax, about $16.63 a square foot of floor area before abatements, is above the neighbors' median of $9.68.
| Building | Office space | Floors | Built | Tax / SF |
|---|---|---|---|---|
| 1 Liberty Plaza | 1.7M SF | 54 | 1973 | $16.63 |
| United States Realty Building, 115 Broadway | 374K SF | 21 | 1907 | $8.53 |
| Trinity Building, 111 Broadway | 424K SF | 22 | 1905 | $8.05 |
| 150 Broadway | 253K SF | 23 | 1924 | $10.87 |
| 140 Broadway | 1.1M SF | 50 | 1968 | $12.82 |
| 160 Broadway | 141K SF | 16 | 1908 | $5.80 |
| Equitable Building, 120 Broadway | 1.5M SF | 41 | 1915 | $10.83 |
Sources: NYC Department of City Planning, PLUTO 26v2 for size, floors and year built; NYC Department of Finance 2026/27 roll for tax (taxable value times the class rate, before abatements, over the whole floor area). Large means at least 35,000 SF of the building's main use. Walking times are straight-line estimates.
NYC tax lot records
Building facts
- Formerly known as
- U.S. Steel Building
- Other addresses
- 149-171 Broadway; 1-15 Church Street; 1-27 Cortlandt Street; 77-99 Liberty Street; 105-115 Trinity Place
- ZIP code
- 10006
- Building type
- Office condominium (city class RB)
- Total floor area
- 1,690,747 SF
- Commercial floor area
- 1,690,747 SF
- Office
- 1,690,747 SF
- Height
- 54 floors
- Average floor
- About 31,300 SF (floor area divided by floors)
- Year built
- 1973
- Lot area
- 95,348 SF
- Zoning district
- C5-5
- Built FAR
- 17.73
- Max commercial FAR
- 15
- Tax lot (BBL)
- 1000627501
Nearest subway
- Cortlandt St
- Wall St
- Fulton St
Source: NYC Department of City Planning, PLUTO 26v2, pulled 2026-10-16; addresses from the Property Address Directory (PAD) 26b; former name checked against Wikipedia, One Liberty Plaza; subway stations from the MTA Subway Stations dataset, pulled 2026-10-16. Floor areas are the city's estimates for the whole building, not available space. Walking times are straight-line estimates. How we build these pages. Something wrong on this page? Tell us.
NYC storefront registry (Local Law 157)
Storefronts and vacancy
Owners registered 4 storefronts at 1 Liberty Plaza for December 31, 2025, the newest annual filing the city has published, and none stood vacant that day.
- Storefronts registered for December 31, 2025
- 4
- Vacant that day
- 0
- Share vacant across the Financial District
- 16.3%
- Share vacant along Broadway
- 12.0%
- Share vacant citywide
- 9.2%
- Condominium tax lots that filed
- 1
Vacant on December 31, by year
Need a storefront in the Financial District? Get matchedNYC storefront vacancy report
Source: NYC Department of Finance, Storefronts Reported Vacant or Not (Local Law 157), annual filings for 2019 to 2025, pulled 2026-10-16. Owners of buildings with ground- or second-floor storefronts register each one every year with its status on December 31; counts are by tax lot, summed over the condominium's unit lot that filed, as the owners filed them. The 2025 filing was due June 1, 2026, so a storefront vacant then may have been leased since. A vacant storefront is not always on the market, and none here is listed on Leasemark unless it shows above.
NYC Department of Finance records
Owner, property tax and assessed value
1 Liberty Plaza is a condominium of 17 tax lots. BROOKFIELD PROPERTIES OLP CO. LLC, one of 4 owners of record on the roll, owns the units that make up 81% of its market value. For tax year 2026/27 the city values 1 Liberty Plaza at $601.1 million and assesses it at $270.5 million. After phase-ins and exemptions its taxable value is $259.1 million; at the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists) that comes to about $28.1 million a year before abatements, roughly $16.63 per square foot of floor area. Commercial leases here often pass a tenant's share of tax increases over a base year through as additional rent.
- Largest unit owner
- BROOKFIELD PROPERTIES OLP CO. LLC (81% of market value)
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $601,143,000
- Land market value
- $155,000,000
- Assessed value
- $270,514,354
- Taxable value (phased in)
- $259,120,713
- Estimated yearly tax
- About $28.1 million
- Tax per SF of floor area
- About $16.63
- Condominium tax lots
- 17
- Owners of record
- 4
City market value by tax year
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How to find who owns any NYC buildingSource: NYC Department of Finance, Property Valuation and Assessment Data (2026/27 roll, summed over 17 condominium tax lots; owner names as the roll records them, which cuts some long names short), pulled 2026-10-16; tax rate from the Department of Finance tax rates page, checked 2026-09-28. The estimate is the taxable value times the class rate. It leaves out abatements, payment-in-lieu-of-taxes agreements and charges, so the actual bill can differ.
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SEC filings (EDGAR)
Companies with offices here
2 public companies give 1 Liberty Plaza as their office address in SEC filings.
Public companies
Source: U.S. Securities and Exchange Commission, EDGAR, Financial Statement Data Sets (2025 Q4 to 2026 Q3) and Form 13F Data Sets (through August 2026), pulled 2026-10-24; names as filed. The address is the one each company reports to the SEC. This is not a tenant roster: private companies and most smaller firms do not file with the SEC, a company can report a building it owns, and an address can trail a move by a quarter. Care-of addresses, blank check companies and asset-backed issuers are left out.
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NYC energy benchmarking (Local Law 84)
Energy score, grade and emissions
1 Liberty Plaza reported an ENERGY STAR score of 75 out of 100 for 2024 in its Local Law 84 benchmarking filing. Under Local Law 33 that score earns a B (70 to 84). Its site energy use came to 64 kBtu per square foot, 31% below the national median of 92.6 for a similar property. Its greenhouse gas emissions were about 13,869 metric tons of CO2e (5.91 kg per square foot).
- ENERGY STAR score (2024)
- 75 of 100
- Grade this score earns (Local Law 33)
- B (70 to 84)
- Property type (Portfolio Manager)
- Office
- Site energy use intensity
- 64 kBtu/SF
- National median for the type
- 92.6 kBtu/SF
- Greenhouse gas emissions
- 13,869 t CO2e
- Emissions per SF
- 5.91 kg CO2e
- Floor area in the filing
- 2,346,193 SF
- ENERGY STAR certified
- 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024
ENERGY STAR score by year
Energy sources in 2024
Source: NYC Department of Buildings and Mayor's Office of Climate and Environmental Justice, NYC Building Energy and Water Data Disclosure for Local Law 84 (2024 filing), pulled 2026-10-16; grade cutoffs from the Department of Buildings energy grades page. Figures are as the owner filed them in ENERGY STAR Portfolio Manager. The grade is the one the filed score earns under the law's cutoffs; the Department of Buildings assigns the grade a building posts, which can differ.
NYC Department of Buildings permits
Work permits and build-outs
In the 12 months to October 2026, the Department of Buildings issued first permits for 12 jobs at 1 Liberty Plaza. In the last two years, interior work was permitted on 16 floors (floors 1, 3, 4, 17, 20, 28 and 44 to 53). The newest build-out, on floors 44 to 53, was first permitted in September 2026 (construction; filed cost estimate $6 million). A sidewalk shed permit here is active until December 10, 2026.
- New jobs, last 12 months
- 12
- Initial permits, last 12 months
- 31
- Newest job first permitted
- October 2026
- Interior build-outs, last 24 months
- 8
- Floors with interior work, last 24 months
- 1, 3, 4, 17, 20, 28 and 44 to 53
- Facade and sidewalk jobs, last 24 months
- 2
- Sidewalk shed permit
- Active until Dec 10, 2026
Recent build-outs
New jobs by year
Build-outs across the Financial DistrictWhere NYC offices are being built out
Source: NYC Department of Buildings, DOB NOW: Build Approved Permits, pulled 2026-10-24 (permits issued through 2026-10-22). A job counts once, when its first permit is issued; renewals are not new work. A build-out groups jobs on the same floors first permitted within 120 days of each other. Costs are the estimates filed with the jobs. Jobs filed before DOB NOW (in the older BIS system) are not counted. A permit is approval to do the work; it does not say who the work is for or whether it is finished.
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Before you sign
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Questions about 1 Liberty Plaza
What is the address of the former U.S. Steel Building?
The former U.S. Steel Building is at 1 Liberty Plaza, New York, NY 10006, in the Financial District.
How big is 1 Liberty Plaza?
1 Liberty Plaza has about 1.7 million square feet of floor area in total, including 1.7 million square feet of office, according to NYC PLUTO 26v2. These are the city's estimates for the whole building, not space that is available.
When was 1 Liberty Plaza built?
City records list 1973 as the year built. The building is 54 floors tall.
What other addresses does 1 Liberty Plaza have?
City records list 149-171 Broadway, 1-15 Church Street, 1-27 Cortlandt Street, 77-99 Liberty Street and 105-115 Trinity Place on the same tax lot (BBL 1000627501) as 1 Liberty Plaza. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 1 Liberty Plaza?
1 Liberty Plaza is in ZIP code 10006, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 1 Liberty Plaza, New York, NY 10006, in the Financial District.
What is the zoning at 1 Liberty Plaza?
The lot is in the C5-5 zoning district. PLUTO lists a built floor area ratio (FAR) of 17.73 and a maximum commercial FAR of 15 for this lot.
What subway station is closest to 1 Liberty Plaza?
The closest subway station to 1 Liberty Plaza is Cortlandt St (the R, W, 2, 3, A, C and E trains, connected to Chambers St and World Trade Center and Park Place), about 550 feet away in a straight line, roughly 2 minutes on foot. The MTA lists it as an accessible station. Also nearby: Wall St (the 4 and 5 trains), 2 min walk; Fulton St (the 2, 3, 4, 5, A, C, J and Z trains), 2 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 1 Liberty Plaza?
1 Liberty Plaza is a condominium of 17 tax lots. BROOKFIELD PROPERTIES OLP CO. LLC, one of 4 owners of record on the roll, owns the units that make up 81% of its market value. That is from the NYC Department of Finance's 2026/27 assessment roll (BBL 1000627501). Deeds and mortgages for each unit are public in ACRIS, the city's property records system.
Who are the tenants at 1 Liberty Plaza?
Leasemark does not have the building's tenant roster, but SEC filings name companies with offices at 1 Liberty Plaza. 2 public companies report the address as their principal executive office: ABM INDUSTRIES INC (ABM) and ZRCN INC. (ZRCN). Private companies do not file with the SEC, so the full list of tenants is longer, and a company can also report a building it owns.
What is the energy grade of 1 Liberty Plaza?
1 Liberty Plaza reported an ENERGY STAR score of 75 for calendar year 2024 in its Local Law 84 benchmarking filing. Under Local Law 33, as amended by Local Law 95 of 2019, a score of 85 or higher earns an A, 70 to 84 a B, 55 to 69 a C and under 55 a D, so 75 earns a B. The Department of Buildings assigns the grade a building posts, so the posted label can differ if a filing was corrected. Its site energy use came to 64 kBtu per square foot, 31% below the national median of 92.6 for a similar property. Its greenhouse gas emissions were about 13,869 metric tons of CO2e (5.91 kg per square foot).
Is there construction at 1 Liberty Plaza?
In the 12 months to October 2026, the Department of Buildings issued first permits for 12 jobs at 1 Liberty Plaza. In the last two years, interior work was permitted on 16 floors (floors 1, 3, 4, 17, 20, 28 and 44 to 53). The newest build-out, on floors 44 to 53, was first permitted in September 2026 (construction; filed cost estimate $6 million). A sidewalk shed permit here is active until December 10, 2026. These are the Department of Buildings' DOB NOW work permits for tax lot 1000627501. A permit is approval to do the work; it does not say who the work is for or whether it is finished.
What are the property taxes at 1 Liberty Plaza?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $259.1 million for 1 Liberty Plaza (the sum of its 17 condominium tax lots). At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $28.1 million a year, roughly $16.63 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1000627501 show the actual bill.
What is the assessed value of 1 Liberty Plaza?
For tax year 2026/27, the NYC Department of Finance puts the market value of 1 Liberty Plaza at $601.1 million ($155 million of it land) and its assessed value at $270.5 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 16% from 2022/23 ($516.4 million) to 2026/27.
Are there vacant storefronts at 1 Liberty Plaza?
Owners registered 4 storefronts at 1 Liberty Plaza for December 31, 2025, the newest annual filing the city has published, and none stood vacant that day. These are the owners' filings with the Department of Finance under Local Law 157, so a storefront may have come free since. Owners and brokers can list a storefront on Leasemark for free.
Is there office space for lease at 1 Liberty Plaza?
No space at 1 Liberty Plaza is listed on Leasemark right now. Owners and brokers can list space here for free, and tenants can post a requirement to be matched when space opens up.
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