Office building with commercial space · SoHo, Manhattan

100 Avenue of the Americas

New York, NY 10013

100 Avenue of the Americas is a 16-floor office building with commercial space in SoHo, Manhattan, built in 1930, with about 293,000 square feet of office space according to city records.

Also at 100-106 Avenue of the Americas, 27-41 Thompson Street and 17-39 Watts Street.

Office space
293K SF
Floors
16
Year built
1930
Zoning
M1-6/R10

Office space next to its nearest neighbors

  1. 101 Avenue of the Americas1 min walk400K SF
  2. 100 Avenue of the AmericasThis building293K SF
  3. 121 Avenue of the Americas1 min walk84K SF
  4. 375 West Broadway2 min walk45K SF

The largest of the 42 office buildings we track in SoHo. Compare it with 6 neighbors

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Compared with its neighbors

How 100 Avenue of the Americas compares

Next to the 6 nearest large office buildings, all within a 3 minute walk, 100 Avenue of the Americas ranks 3rd of 7 by office floor area. It went up in 1930; the median neighbor dates from 1917. Its estimated property tax, about $19.61 a square foot of floor area before abatements, is below the neighbors' median of $22.77.

100 Avenue of the Americas and the 6 nearest large office buildings: size, floors, year built, estimated property tax per square foot and last sale
BuildingOffice spaceFloorsBuiltTax / SFLast sale
100 Avenue of the AmericasThis building293K SF161930$19.61n/a
101 Avenue of the Americas1 min walk400K SF251990$22.77n/a
121 Avenue of the Americas1 min walk84K SF61925Exemptn/a
375 West Broadway2 min walk45K SF51876$30.49Jan 2022, $130M
379 West Broadway2 min walk44K SF51867$23.60Apr 2012, $13.5M
Holland Plaza Building, 431 Canal Street3 min walk894K SF171930$14.85n/a
145 Avenue of the Americas3 min walk61K SF81910$10.77n/a
The largest of the 42 office buildings we track in SoHo: see the full list

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); ACRIS for the last deed that moved the whole lot for a real price (a price for several lots is their combined price; condominiums sell by the unit and show n/a). 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

Other addresses
100-106 Avenue of the Americas; 27-41 Thompson Street; 17-39 Watts Street
ZIP code
10013
Building type
Office building with commercial space (city class O6)
Total floor area
303,214 SF
Commercial floor area
303,214 SF
Office
293,214 SF
Retail
10,000 SF
Height
16 floors
Average floor
About 19,000 SF (floor area divided by floors)
Year built
1930
Lot area
20,035 SF
Zoning district
M1-6/R10
Built FAR
15.13
Max commercial FAR
10
Tax lot (BBL)
1004760007

Nearest subway

  • Canal St2 min walk · Not accessible
  • Canal St4 min walk · Not accessible
  • Spring St4 min walk · Partly accessible

Nearby large buildings

All 59 large office buildings on Avenue of the Americas

Source: NYC Department of City Planning, PLUTO 26v2, pulled 2026-10-16; addresses from the Property Address Directory (PAD) 26b; 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 one storefront at 100 Avenue of the Americas for December 31, 2025, the newest annual filing the city has published, and it stood vacant that day. At least one storefront here has been reported vacant at the end of every year since 2022.

Storefronts registered for December 31, 2025
1
Vacant that day
1
Share vacant across SoHo
8.7%
Share vacant along Avenue of the Americas
14.1%
Share vacant citywide
9.2%

Vacant on December 31, by year

  • 20191 of 2
  • 20201 of 1
  • 20210 of 1
  • 20221 of 1
  • 20231 of 1
  • 20241 of 1
  • 20251 of 1

Bars show the share of the lot's registered storefronts that stood vacant.

Own or lease out a storefront at 100 Avenue of the Americas? Listing it is free, and it is matched against every active requirement for retail space in SoHo the day it goes up.

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, 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

The Department of Finance lists NEW REMAINDERMAN 100 AOA LLC as the owner of record. For tax year 2026/27 the city values 100 Avenue of the Americas at $130.7 million and assesses it at $58.8 million. After phase-ins and exemptions its taxable value is $54.8 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 $5.95 million a year before abatements, roughly $19.61 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.

Owner of record
NEW REMAINDERMAN 100 AOA LLC
Tax class
Class 4 (commercial and industrial)
City market value
$130,677,000
Land market value
$10,200,000
Assessed value
$58,804,650
Taxable value (phased in)
$54,819,420
Estimated yearly tax
About $5.95 million
Tax per SF of floor area
About $19.61

City market value by tax year

  • 2022/23$98.5 million
  • 2023/24$126.4 million
  • 2024/25$142.9 million
  • 2025/26$126.8 million
  • 2026/27$130.7 million

Market value rose 33% from 2022/23 ($98.5 million) to 2026/27.

How SoHo compares: property tax per SF across NYC neighborhoodsEstimate this tax bill, or a tenant's share of itHow NYC commercial property tax works

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How to find who owns any NYC building

Source: NYC Department of Finance, Property Valuation and Assessment Data (2026/27 roll; 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

3 investment managers and funds give 100 Avenue of the Americas as their office address in SEC filings.

Investment managers and funds

Office address on their latest 13F holdings report

  • TWO SIGMA ADVISERS, LP13F, Aug 2026
  • TWO SIGMA INVESTMENTS, LP13F, Aug 2026
  • TWO SIGMA SECURITIES, LLC13F, Aug 2026

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

100 Avenue of the Americas reported an ENERGY STAR score of 82 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 61.1 kBtu per square foot, 41% below the national median of 103.1 for a similar property. Its greenhouse gas emissions were about 2,007 metric tons of CO2e (6.17 kg per square foot).

ENERGY STAR score (2024)
82 of 100
Grade this score earns (Local Law 33)
B (70 to 84)
Property type (Portfolio Manager)
Financial Office
Site energy use intensity
61.1 kBtu/SF
National median for the type
103.1 kBtu/SF
Greenhouse gas emissions
2,007 t CO2e
Emissions per SF
6.17 kg CO2e
Floor area in the filing
325,281 SF
ENERGY STAR certified
2016, 2017, 2018, 2021, 2024, 2025

ENERGY STAR score by year

  • 202264 (C)
  • 202380 (B)
  • 202482 (B)

Energy sources in 2024

  • Electricity77%
  • Natural gas23%

Share of the energy used on site, as filed.

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.

Local Law 97 of 2019, estimated

Local Law 97 emissions limit

At its 2024 energy use, 100 Avenue of the Americas comes to about 1,540 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 2,702 tons for 2024 to 2029 (57% of the limit), so it would owe no penalty. From 2030 the limit drops to 1,145 tons and the same energy use counts as about 893 tons, still under the limit.

Period
2024 to 2029
Emissions limit
2,702 t CO2e
Estimated emissions
1,540 t CO2e
Under the limit by
1,162 t CO2e
Estimated penalty a year
None
Period
2030 to 2034
Emissions limit
1,145 t CO2e
Estimated emissions
893 t CO2e
Under the limit by
252 t CO2e
Estimated penalty a year
None

Estimated from the owner's 2024 Local Law 84 filing, which reports energy by source and floor area by use: Office 57,800 SF; Financial Office 266,481 SF; Fitness Center/Health Club/Gym 1,000 SF. It applies the coefficients and per-use limits in Department of Buildings rule 1 RCNY 103-14 and Administrative Code 28-320.3.1.1 (as the Department lists them) and the $268 per ton penalty, checked 2026-10-04. It is not the building's Local Law 97 report: that report can count renewable energy credits, solar and storage deductions and, for 2024 and 2025, the law's occupancy group limits where higher, and penalties can be reduced for good faith efforts.

Change these numbers in the Local Law 97 calculator to see what a cut in energy use would do to the penalty.

How Local Law 97 works: who is covered, the 2030 limits and what owners, tenants and buyers should check.

Own or manage 100 Avenue of the Americas? List a space here free and we match it against every active requirement.

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 3 jobs at 100 Avenue of the Americas. In the last two years, interior work was permitted on one floor (floor 10). The newest build-out, on floor 10, was first permitted in June 2025 (construction; filed cost estimate $22,000). A sidewalk shed permit here is active until November 9, 2026.

New jobs, last 12 months
3
Initial permits, last 12 months
3
Newest job first permitted
June 2026
Interior build-outs, last 24 months
1
Floors with interior work, last 24 months
10
Facade and sidewalk jobs, last 24 months
3
Sidewalk shed permit
Active until Nov 9, 2026

Recent build-outs

  • Floor 10June 2025Construction; est. $22,000; signed off

New jobs by year

  • 20213
  • 20225
  • 20233
  • 20241
  • 20252
  • 2026 to date3

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

Plain-English guides to square footage, rent and lease terms in New York, and free calculators to run your own numbers.

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Questions about 100 Avenue of the Americas

How big is 100 Avenue of the Americas?

100 Avenue of the Americas has about 303,000 square feet of floor area in total, including 293,000 square feet of office and 10,000 square feet of retail, according to NYC PLUTO 26v2. These are the city's estimates for the whole building, not space that is available.

When was 100 Avenue of the Americas built?

City records list 1930 as the year built. The building is 16 floors tall.

What other addresses does 100 Avenue of the Americas have?

City records list 100-106 Avenue of the Americas, 27-41 Thompson Street and 17-39 Watts Street on the same tax lot (BBL 1004760007) as 100 Avenue of the Americas. A space listed on Leasemark at any of these addresses shows up on this page.

What is the ZIP code of 100 Avenue of the Americas?

100 Avenue of the Americas is in ZIP code 10013, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 100 Avenue of the Americas, New York, NY 10013, in SoHo.

What is the zoning at 100 Avenue of the Americas?

The lot is in the M1-6/R10 zoning district. PLUTO lists a built floor area ratio (FAR) of 15.13 and a maximum commercial FAR of 10 for this lot.

What subway station is closest to 100 Avenue of the Americas?

The closest subway station to 100 Avenue of the Americas is Canal St (the 1 train), about 550 feet away in a straight line, roughly 2 minutes on foot. Also nearby: Canal St (the A, C and E trains), 4 min walk; Spring St (the C and E trains), 4 min walk. Walking times are straight-line estimates; the street route is longer.

Who owns 100 Avenue of the Americas?

The NYC Department of Finance's 2026/27 assessment roll lists NEW REMAINDERMAN 100 AOA LLC as the owner of record of 100 Avenue of the Americas (BBL 1004760007). 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.

Who are the tenants at 100 Avenue of the Americas?

Leasemark does not have the building's tenant roster, but SEC filings name companies with offices at 100 Avenue of the Americas. 3 investment managers and funds file 13F holdings reports from the address: TWO SIGMA ADVISERS, LP; TWO SIGMA INVESTMENTS, LP; and TWO SIGMA SECURITIES, LLC. 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 100 Avenue of the Americas?

100 Avenue of the Americas reported an ENERGY STAR score of 82 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 82 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 61.1 kBtu per square foot, 41% below the national median of 103.1 for a similar property. Its greenhouse gas emissions were about 2,007 metric tons of CO2e (6.17 kg per square foot).

Does 100 Avenue of the Americas meet Local Law 97?

At its 2024 energy use, 100 Avenue of the Americas comes to about 1,540 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 2,702 tons for 2024 to 2029 (57% of the limit), so it would owe no penalty. From 2030 the limit drops to 1,145 tons and the same energy use counts as about 893 tons, still under the limit. 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.

Is there construction at 100 Avenue of the Americas?

In the 12 months to October 2026, the Department of Buildings issued first permits for 3 jobs at 100 Avenue of the Americas. In the last two years, interior work was permitted on one floor (floor 10). The newest build-out, on floor 10, was first permitted in June 2025 (construction; filed cost estimate $22,000). A sidewalk shed permit here is active until November 9, 2026. These are the Department of Buildings' DOB NOW work permits for tax lot 1004760007. 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 100 Avenue of the Americas?

The Department of Finance's 2026/27 assessment roll lists a taxable value of $54.8 million for 100 Avenue of the Americas. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $5.95 million a year, roughly $19.61 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1004760007 show the actual bill.

What is the assessed value of 100 Avenue of the Americas?

For tax year 2026/27, the NYC Department of Finance puts the market value of 100 Avenue of the Americas at $130.7 million ($10.2 million of it land) and its assessed value at $58.8 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 33% from 2022/23 ($98.5 million) to 2026/27.

Are there vacant storefronts at 100 Avenue of the Americas?

Owners registered one storefront at 100 Avenue of the Americas for December 31, 2025, the newest annual filing the city has published, and it stood vacant that day. At least one storefront here has been reported vacant at the end of every year since 2022. These are the owners' filings with the Department of Finance under Local Law 157, so a storefront vacant on December 31, 2025 may have been leased since. Owners and brokers can list a storefront on Leasemark for free.

Is there office space for lease at 100 Avenue of the Americas?

No space at 100 Avenue of the Americas 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.

2,723 buildings from city records

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