Office building · Financial District, Manhattan
100 William Street
New York, NY 10038
100 William Street is a 22-floor office building in the Financial District, Manhattan, built in 1973, with about 370,000 square feet of office space according to city records.
Also at 72-78 John Street, 29-35 Platt Street and 98-104 William Street.
- Office space
- 370K SF
- Floors
- 22
- Year built
- 1973
- Zoning
- C5-5
The 60th 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 William Street compares
Next to the 6 nearest large office buildings, all within a 2 minute walk, 100 William Street ranks 5th of 7 by office floor area. Built in 1973, it is the newest of them. Its estimated property tax, about $12.26 a square foot of floor area before abatements, is above the neighbors' median of $9.27.
| Building | Office space | Floors | Built | Tax / SF | Last sale |
|---|---|---|---|---|---|
| 100 William Street | 370K SF | 22 | 1973 | $12.26 | Dec 2025, $70M |
| 110 William Street | 768K SF | 31 | 1956 | $15.80 | May 2014, $261M |
| 75 Maiden Lane | 145K SF | 12 | 1925 | $8.96 | Oct 2025, $40.2M |
| 59 Maiden Lane | 1.0M SF | 44 | 1965 | $9.69 | n/a |
| 83 Maiden Lane | 138K SF | 13 | 1958 | $3.25 | Mar 2005, $33M |
| 123 William Street | 487K SF | 26 | 1912 | $9.53 | Mar 2015, $253M |
| Federal Reserve Bank of New York Building, 19 Liberty Street | 640K SF | 14 | 1924 | $9.01 | n/a |
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
- 72-78 John Street; 29-35 Platt Street; 98-104 William Street
- ZIP code
- 10038
- Building type
- Office building (city class O4)
- Total floor area
- 377,120 SF
- Commercial floor area
- 377,120 SF
- Office
- 370,440 SF
- Retail
- 6,680 SF
- Height
- 22 floors
- Average floor
- About 17,100 SF (floor area divided by floors)
- Year built
- 1973
- Lot area
- 18,513 SF
- Zoning district
- C5-5
- Built FAR
- 20.37
- Max commercial FAR
- 15
- Tax lot (BBL)
- 1000680036
Nearest subway
- Fulton St
- Wall St
- Broad 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 Department of Finance records
Owner, property tax and assessed value
The Department of Finance lists WPJG LLC as the owner of record. For tax year 2026/27 the city values 100 William Street at $102.9 million and assesses it at $46.3 million. After phase-ins and exemptions its taxable value is $42.6 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 $4.62 million a year before abatements, roughly $12.26 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
- WPJG LLC
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $102,940,000
- Land market value
- $24,100,000
- Assessed value
- $46,323,000
- Taxable value (phased in)
- $42,626,164
- Estimated yearly tax
- About $4.62 million
- Tax per SF of floor area
- About $12.26
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; 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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NYC property records (ACRIS)
Sales history
100 William Street last sold in December 2025 for $70 million, according to the deed recorded with the city. JOHN HANCOCK LIFE & HEALTH INSURANCE COMPANY and JOHN HANCOCK LIFE INSURANCE COMPANY OF NEW YORK sold it to WPJG LLC. That comes to about $186 per square foot of floor area.
- Last sale (deed date)
- December 12, 2025
- Price
- $70,000,000
- Price per SF of floor area
- About $186
- Seller
- JOHN HANCOCK LIFE & HEALTH INSURANCE COMPANY and JOHN HANCOCK LIFE INSURANCE COMPANY OF NEW YORK
- Buyer
- WPJG LLC
- Deed recorded
- December 26, 2025
- ACRIS document
- 2025122301165001
Recorded sales
Source: NYC Department of Finance, ACRIS, Real Property Master, Legals and Parties, pulled 2026-10-16; prices as the deeds state them, names as recorded (companies and public bodies only). Shown are deeds that move the whole lot for a real price. Transfers between related companies for a nominal sum, sales of partial interests, land sales before the building went up and sales of the company that owns a building are left out.
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 4 jobs at 100 William Street. In the last two years, interior work was permitted on 21 floors (floors 1 to 21 and the cellar). The newest build-out, on floors 2 to 21 and the cellar, was first permitted in July 2026 (sprinklers; filed cost estimate $190,000).
- New jobs, last 12 months
- 4
- Initial permits, last 12 months
- 6
- Newest job first permitted
- July 2026
- Interior build-outs, last 24 months
- 6
- Floors with interior work, last 24 months
- 1 to 21, cellar
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.
No office space listed in the Financial District yet
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Questions about 100 William Street
How big is 100 William Street?
100 William Street has about 377,000 square feet of floor area in total, including 370,000 square feet of office and 7,000 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 William Street built?
City records list 1973 as the year built. The building is 22 floors tall.
What other addresses does 100 William Street have?
City records list 72-78 John Street, 29-35 Platt Street and 98-104 William Street on the same tax lot (BBL 1000680036) as 100 William Street. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 100 William Street?
100 William Street is in ZIP code 10038, 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 William Street, New York, NY 10038, in the Financial District.
What is the zoning at 100 William Street?
The lot is in the C5-5 zoning district. PLUTO lists a built floor area ratio (FAR) of 20.37 and a maximum commercial FAR of 15 for this lot.
What subway station is closest to 100 William Street?
The closest subway station to 100 William Street is Fulton St (the 2, 3, 4, 5, A, C, J and Z trains), about 450 feet away in a straight line, roughly 2 minutes on foot. The MTA lists it as an accessible station. Also nearby: Wall St (the 2 and 3 trains), 3 min walk; Broad St (the J and Z trains), 5 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 100 William Street?
The NYC Department of Finance's 2026/27 assessment roll lists WPJG LLC as the owner of record of 100 William Street (BBL 1000680036). 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.
When was 100 William Street last sold?
100 William Street last sold in December 2025 for $70 million, according to the deed recorded with the city. JOHN HANCOCK LIFE & HEALTH INSURANCE COMPANY and JOHN HANCOCK LIFE INSURANCE COMPANY OF NEW YORK sold it to WPJG LLC. That comes to about $186 per square foot of floor area. The deed is ACRIS document 2025122301165001 (BBL 1000680036) in the city's property records. A sale of the company that owns a building is not recorded as a deed, so it would not show there.
Is there construction at 100 William Street?
In the 12 months to October 2026, the Department of Buildings issued first permits for 4 jobs at 100 William Street. In the last two years, interior work was permitted on 21 floors (floors 1 to 21 and the cellar). The newest build-out, on floors 2 to 21 and the cellar, was first permitted in July 2026 (sprinklers; filed cost estimate $190,000). These are the Department of Buildings' DOB NOW work permits for tax lot 1000680036. 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 William Street?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $42.6 million for 100 William Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $4.62 million a year, roughly $12.26 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1000680036 show the actual bill.
What is the assessed value of 100 William Street?
For tax year 2026/27, the NYC Department of Finance puts the market value of 100 William Street at $102.9 million ($24.1 million of it land) and its assessed value at $46.3 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 32% from 2022/23 ($77.8 million) to 2026/27.
Is there office space for lease at 100 William Street?
No space at 100 William 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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