Commercial condominium · Financial District, Manhattan
100 Church Street
New York, NY 10007
100 Church Street is a 22-floor commercial condominium in the Financial District, Manhattan, built in 1959, with about 758,000 square feet of office space according to city records.
Also at 61-75 Barclay Street, 100-102 Church Street, 44-50 Park Place and 21-35 West Broadway.
- Office space
- 758K SF
- Floors
- 22
- Year built
- 1959
- Zoning
- C5-3
The 31st 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 100 Church Street compares
Next to the 6 nearest large office buildings, all within a 2 minute walk, 100 Church Street ranks 3rd of 7 by office floor area. It went up in 1959; the median neighbor dates from 1931. Its estimated property tax, about $10.78 a square foot of floor area before abatements, is above the neighbors' median of $9.76.
| Building | Office space | Floors | Built | Tax / SF |
|---|---|---|---|---|
| 100 Church Street | 758K SF | 22 | 1959 | $10.78 |
| 90 Church Street | 1.2M SF | 15 | 1935 | Exempt |
| 30 Vesey Street | 68K SF | 18 | 1912 | $7.85 |
| BMCC Murray Building, 255 Greenwich Street | 519K SF | 13 | 1987 | $12.12 |
| Seven World Trade Center, 7 World Trade Center | 1.6M SF | 52 | 2006 | Exempt |
| New York Evening Post Building, 20 Vesey Street | 77K SF | 12 | 1907 | $5.51 |
| 11 Park Place | 195K SF | 18 | 1927 | $11.67 |
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
- Other addresses
- 61-75 Barclay Street; 100-102 Church Street; 44-50 Park Place; 21-35 West Broadway
- ZIP code
- 10007
- Building type
- Commercial condominium (city class RC)
- Total floor area
- 827,631 SF
- Commercial floor area
- 809,469 SF
- Office
- 758,379 SF
- Retail
- 51,090 SF
- Height
- 22 floors
- Average floor
- About 37,600 SF (floor area divided by floors)
- Year built
- 1959
- Last major alteration
- 2015
- Lot area
- 53,354 SF
- Zoning district
- C5-3
- Built FAR
- 15.51
- Max commercial FAR
- 15
- Tax lot (BBL)
- 1001257501
Nearest subway
- World Trade Center
- WTC Cortlandt
- Chambers St
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 9 storefronts at 100 Church Street for December 31, 2025, the newest annual filing the city has published, and none stood vacant that day.
- Storefronts registered for December 31, 2025
- 9
- Vacant that day
- 0
- Share vacant here
- 0.0%
- Share vacant across the Financial District
- 16.3%
- 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
100 Church Street is a condominium of 4 tax lots. 100 CHURCH FEE OWNER LLC owns the units that make up 100% of its market value. For tax year 2026/27 the city values 100 Church Street at $203.1 million and assesses it at $91.4 million. After phase-ins and exemptions its taxable value is $82.3 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 $8.92 million a year before abatements, roughly $10.78 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
- 100 CHURCH FEE OWNER LLC (100% of market value)
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $203,081,569
- Land market value
- $18,700,000
- Assessed value
- $91,386,704
- Taxable value (phased in)
- $82,261,128
- Estimated yearly tax
- About $8.92 million
- Tax per SF of floor area
- About $10.78
- Condominium tax lots
- 4
- Owners of record
- 1
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 4 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
One public company gives 100 Church Street as its office address in SEC filings.
Public company
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 Church Street reported an ENERGY STAR score of 78 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 55.2 kBtu per square foot, 31% below the national median of 79.5 for a similar property. Its greenhouse gas emissions were about 5,885 metric tons of CO2e (5.85 kg per square foot).
- ENERGY STAR score (2024)
- 78 of 100
- Grade this score earns (Local Law 33)
- B (70 to 84)
- Property type (Portfolio Manager)
- Office
- Site energy use intensity
- 55.2 kBtu/SF
- National median for the type
- 79.5 kBtu/SF
- Greenhouse gas emissions
- 5,885 t CO2e
- Emissions per SF
- 5.85 kg CO2e
- Floor area in the filing
- 1,006,296 SF
- ENERGY STAR certified
- 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025
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.
Local Law 97 of 2019, estimated
Local Law 97 emissions limit
At its 2024 energy use, 100 Church Street comes to about 4,318 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 7,827 tons for 2024 to 2029 (55% of the limit), so it would owe no penalty. From 2030 the limit drops to 2,874 tons and the same energy use counts as about 2,384 tons, still under the limit.
- Period
- 2024 to 2029
- Emissions limit
- 7,827 t CO2e
- Estimated emissions
- 4,318 t CO2e
- Under the limit by
- 3,510 t CO2e
- Estimated penalty a year
- None
- Period
- 2030 to 2034
- Emissions limit
- 2,874 t CO2e
- Estimated emissions
- 2,384 t CO2e
- Under the limit by
- 490 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: Pre-school/Daycare 13,772 SF; Office 974,164 SF; Data Center 11,114 SF; Food Service 7,246 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.
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Before you sign
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Questions about 100 Church Street
How big is 100 Church Street?
100 Church Street has about 828,000 square feet of floor area in total, including 758,000 square feet of office and 51,000 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 Church Street built?
City records list 1959 as the year built, with a major alteration recorded in 2015. The building is 22 floors tall.
What other addresses does 100 Church Street have?
City records list 61-75 Barclay Street, 100-102 Church Street, 44-50 Park Place and 21-35 West Broadway on the same tax lot (BBL 1001257501) as 100 Church Street. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 100 Church Street?
100 Church Street is in ZIP code 10007, 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 Church Street, New York, NY 10007, in the Financial District.
What is the zoning at 100 Church Street?
The lot is in the C5-3 zoning district. PLUTO lists a built floor area ratio (FAR) of 15.51 and a maximum commercial FAR of 15 for this lot.
What subway station is closest to 100 Church Street?
The closest subway station to 100 Church Street is World Trade Center (the E, 2, 3, A, C, R and W trains, connected to Cortlandt St and Chambers St and Park Place), about 300 feet away in a straight line, roughly 1 minute on foot. The MTA lists it as an accessible station. Also nearby: WTC Cortlandt (the 1 train), 3 min walk; Chambers St (the 1, 2 and 3 trains), 3 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 100 Church Street?
100 Church Street is a condominium of 4 tax lots. 100 CHURCH FEE OWNER LLC owns the units that make up 100% of its market value. That is from the NYC Department of Finance's 2026/27 assessment roll (BBL 1001257501). Deeds and mortgages for each unit are public in ACRIS, the city's property records system.
Who are the tenants at 100 Church Street?
Leasemark does not have the building's tenant roster, but SEC filings name companies with offices at 100 Church Street. One public company reports the address as its principal executive office: ALPHA STAR ACQUISITION CORP (ALSAF). 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 Church Street?
100 Church Street reported an ENERGY STAR score of 78 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 78 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 55.2 kBtu per square foot, 31% below the national median of 79.5 for a similar property. Its greenhouse gas emissions were about 5,885 metric tons of CO2e (5.85 kg per square foot).
Does 100 Church Street meet Local Law 97?
At its 2024 energy use, 100 Church Street comes to about 4,318 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 7,827 tons for 2024 to 2029 (55% of the limit), so it would owe no penalty. From 2030 the limit drops to 2,874 tons and the same energy use counts as about 2,384 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.
What are the property taxes at 100 Church Street?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $82.3 million for 100 Church Street (the sum of its 4 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 $8.92 million a year, roughly $10.78 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1001257501 show the actual bill.
What is the assessed value of 100 Church Street?
For tax year 2026/27, the NYC Department of Finance puts the market value of 100 Church Street at $203.1 million ($18.7 million of it land) and its assessed value at $91.4 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 4% from 2025/26 ($195.1 million) to 2026/27.
Are there vacant storefronts at 100 Church Street?
Owners registered 9 storefronts at 100 Church Street 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 100 Church Street?
No space at 100 Church Street 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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