Lincoln Building

The Lincoln Building has about 51,000 square feet of floor area in total, including 46,000 square feet of office and 5,000 square feet of retail, according to NYC PLUTO 26v2. These are the city's estimates for the whole building, not space that is available.

The Landmarks Preservation Commission's building records date the Lincoln Building to 1889-1890, designed by R. H. Robertson. The building is 9 floors tall.

R. H. Robertson, according to the Landmarks Preservation Commission's building records, which list the style as Romanesque Revival and its original use as an office building.

Yes. The Landmarks Preservation Commission designated the Lincoln Building an individual landmark on July 12, 1988 (LP-01536). Changes to a designated landmark, including many storefront, window and signage changes, need a permit from the Commission.

The Lincoln Building is at 1 Union Square West in Union Square, Manhattan. City records list 41-49 East 14th Street, 1-3 Union Square and 1-3 Union Square West on the same tax lot (BBL 1008420021). A space listed on Leasemark at any of these addresses shows up on this page.

1 Union Square West is in ZIP code 10003, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The Lincoln Building is at 1 Union Square West, New York, NY 10003, in Union Square.

The lot is in the C6-4 zoning district. PLUTO lists a built floor area ratio (FAR) of 8.5 and a maximum commercial FAR of 10 for this lot.

The closest subway station to the Lincoln Building is 14 St-Union Sq (the 4, 5, 6, L, N, Q, R and W trains), about 350 feet away in a straight line, roughly 1 minute on foot. The MTA lists it as an accessible station. Also nearby: 6 Av (the L, 1, 2, 3, F and M trains, connected to 14 St), 6 min walk; 3 Av (the L train), 7 min walk. Walking times are straight-line estimates; the street route is longer.

The NYC Department of Finance's 2026/27 assessment roll lists UNION SQUARE ASSOCIATES, LLC. as the owner of record of the Lincoln Building (BBL 1008420021). Big buildings are usually held through a company set up for that one property, so the name on the roll can differ from the landlord's brand or the managing agent. Deeds and mortgages for the lot are public in ACRIS, the city's property records system.

The Lincoln Building's 2024 Local Law 84 benchmarking filing got no ENERGY STAR score, and Local Law 33 letter grades come from that score, so the filing does not yield an A to D grade. Its site energy use came to 60.8 kBtu per square foot, 5% above the national median of 57.7 for a similar property. Its greenhouse gas emissions were about 343 metric tons of CO2e (5.31 kg per square foot).

At its 2024 energy use, the Lincoln Building comes to about 277 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 505 tons for 2024 to 2029 (55% of the limit), so it would owe no penalty. From 2030 the limit drops to 180 tons and the same energy use counts as about 185 tons, about 6 tons over, or an estimated $1,500 a year unless the building cuts its emissions. This is an estimate from the owner's 2024 benchmarking filing using the coefficients and per-use limits in the law and the Department of Buildings rule, at $268 per ton over. It is not the building's Local Law 97 report, which can count credits and deductions this estimate cannot.

The Department of Buildings issued no permits for new jobs at the Lincoln Building in the 12 months to October 2026; the last one was first permitted in August 2025. In the last two years, interior work was permitted on one floor (floor 1). The newest build-out, on floor 1, was first permitted in August 2025 (construction; filed cost estimate $75,000). A sidewalk shed permit here is active until March 13, 2027. These are the Department of Buildings' DOB NOW work permits for tax lot 1008420021. A permit is approval to do the work; it does not say who the work is for or whether it is finished.

The Department of Finance's 2026/27 assessment roll lists a taxable value of $15.2 million for the Lincoln Building. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $1.65 million a year, roughly $32.20 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1008420021 show the actual bill.

For tax year 2026/27, the NYC Department of Finance puts the market value of the Lincoln Building at $34 million ($7 million of it land) and its assessed value at $15.3 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 13% from 2022/23 ($30.1 million) to 2026/27.

Owners registered one storefront at the Lincoln Building for December 31, 2024, the newest annual filing the city has published, and it stood vacant that day. A year earlier, none of 1 did. These are the owners' filings with the Department of Finance under Local Law 157, so a storefront vacant on December 31, 2024 may have been leased since. Owners and brokers can list a storefront on Leasemark for free.

No space at 1 Union Square West 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.