Office building with commercial space · Flatiron, Manhattan

104 East 25th Street

New York, NY 10010

104 East 25th Street is a 12-floor office building with commercial space in Flatiron, Manhattan, built in 1913, with about 97,000 square feet of office space according to city records.

Also at 104-112 East 25th Street.

Office space
97K SF
Floors
12
Year built
1913
Zoning
C6-2A

The 40th largest of the 75 office buildings we track in Flatiron. Compare it with 6 neighbors

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Compared with its neighbors

How 104 East 25th Street compares

Next to the 6 nearest large office buildings, all within a 2 minute walk, 104 East 25th Street ranks 5th of 7 by office floor area. It went up in 1913; the median neighbor dates from 1913. Its estimated property tax, about $16.81 a square foot of floor area before abatements, is above the neighbors' median of $12.48.

104 East 25th Street and the 6 nearest large office buildings: size, floors, year built, estimated property tax per square foot and last sale
BuildingOffice spaceFloorsBuiltTax / SFLast sale
104 East 25th StreetThis building97K SF121913$16.81n/a
121 East 24th Street1 min walk55K SF121913$12.23n/a
351 Park Avenue South1 min walk217K SF121913ExemptSep 2019, $345M
315 Park Avenue South1 min walk344K SF201911$20.93Jan 2015, $354M
115 East 23rd Street1 min walk65K SF121913$11.52n/a
53 East 25th Street2 min walk185K SF161913$12.48n/a
354 Park Avenue South2 min walk439K SF211913$28.28Dec 2021, $300M
The 40th largest of the 75 office buildings we track in Flatiron: 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 50,000 SF of the building's main use. Walking times are straight-line estimates.

NYC tax lot records

Building facts

Other address
104-112 East 25th Street
ZIP code
10010
Building type
Office building with commercial space (city class O6)
Total floor area
114,146 SF
Commercial floor area
114,146 SF
Office
97,146 SF
Retail
17,000 SF
Height
12 floors
Average floor
About 9,500 SF (floor area divided by floors)
Year built
1913
Last major alteration
2005
Lot area
9,875 SF
Zoning district
C6-2A
Built FAR
11.56
Max commercial FAR
6
Tax lot (BBL)
1008800084

Nearest subway

  • 23 St-Baruch College2 min walk · Accessible station
  • 28 St3 min walk · Partly accessible
  • 23 St5 min walk · Not accessible

Nearby large buildings

Source: NYC Department of City Planning, PLUTO 26v2, pulled 2026-09-30; addresses from the Property Address Directory (PAD) 26b; subway stations from the MTA Subway Stations dataset, pulled 2026-10-02. 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 2 storefronts at 104 East 25th Street for December 31, 2024, the newest annual filing the city has published, and none stood vacant that day.

Storefronts registered for December 31, 2024
2
Vacant that day
0
Share vacant across Flatiron
13.5%
Share vacant citywide
8.7%

Vacant on December 31, by year

  • 20190 of 3
  • 20200 of 2
  • 20210 of 2
  • 20220 of 2
  • 20230 of 2
  • 20240 of 2

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

Source: NYC Department of Finance, Storefronts Reported Vacant or Not (Local Law 157), annual filings for 2019 to 2024, pulled 2026-10-02. 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 2024 filing was due June 3, 2025, 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 25 PARK LLC as the owner of record. For tax year 2026/27 the city values 104 East 25th Street at $48 million and assesses it at $21.6 million. After phase-ins and exemptions its taxable value is $17.7 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 $1.92 million a year before abatements, roughly $16.81 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
25 PARK LLC
Tax class
Class 4 (commercial and industrial)
City market value
$47,995,000
Land market value
$4,820,000
Assessed value
$21,597,750
Taxable value (phased in)
$17,690,290
Estimated yearly tax
About $1.92 million
Tax per SF of floor area
About $16.81

City market value by tax year

  • 2022/23$28.4 million
  • 2023/24$36 million
  • 2024/25$41.7 million
  • 2025/26$41.9 million
  • 2026/27$48 million

Market value rose 69% from 2022/23 ($28.4 million) to 2026/27.

How Flatiron compares: property tax per SF across NYC neighborhoods

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 2026-10-02; 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.

NYC energy benchmarking (Local Law 84)

Energy score, grade and emissions

104 East 25th Street reported an ENERGY STAR score of 80 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 64.2 kBtu per square foot, 36% below the national median of 100.7 for a similar property. Its greenhouse gas emissions were about 768 metric tons of CO2e (6.68 kg per square foot).

ENERGY STAR score (2024)
80 of 100
Grade this score earns (Local Law 33)
B (70 to 84)
Property type (Portfolio Manager)
Office
Site energy use intensity
64.2 kBtu/SF
National median for the type
100.7 kBtu/SF
Greenhouse gas emissions
768 t CO2e
Emissions per SF
6.68 kg CO2e
Floor area in the filing
115,024 SF

ENERGY STAR score by year

  • 202277 (B)
  • 202383 (B)
  • 202480 (B)

Energy sources in 2024

  • Electricity73%
  • Fuel oil27%

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 2026-10-02; 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 September 2026, the Department of Buildings issued first permits for 6 jobs at 104 East 25th Street. In the last two years, interior work was permitted on 5 floors (floors 1, 2 and 10 to 12 and the cellar). The newest build-out, on floors 1 and 2 and the cellar, was first permitted in August 2026 (construction, mechanical, plumbing; filed cost estimate $1 million).

New jobs, last 12 months
6
Initial permits, last 12 months
16
Newest job first permitted
August 2026
Interior build-outs, last 24 months
4
Floors with interior work, last 24 months
1, 2 and 10 to 12, cellar
Facade and sidewalk jobs, last 24 months
1

Recent build-outs

  • Floors 1 and 2, cellarAugust 2026Construction, Mechanical, Plumbing; est. $1 million
  • Floors 11 and 12, roofJuly 2026Construction, Mechanical, Plumbing, Sprinklers; est. $243,000
  • Floor 1April 2026Construction, Structural; est. $50,000
  • Floor 10February 2026Construction, Mechanical, Plumbing, Sprinklers; 2 jobs; est. $1 million

New jobs by year

  • 20210
  • 202210
  • 20238
  • 20242
  • 20250
  • 2026 to date6

Source: NYC Department of Buildings, DOB NOW: Build Approved Permits, pulled 2026-10-02 (permits issued through 2026-09-30). 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.

Office space nearby in Flatiron

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Questions about 104 East 25th Street

How big is 104 East 25th Street?

104 East 25th Street has about 114,000 square feet of floor area in total, including 97,000 square feet of office and 17,000 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 104 East 25th Street built?

City records list 1913 as the year built, with a major alteration recorded in 2005. The building is 12 floors tall.

What other addresses does 104 East 25th Street have?

City records list 104-112 East 25th Street on the same tax lot (BBL 1008800084) as 104 East 25th Street. A space listed on Leasemark at any of these addresses shows up on this page.

What is the ZIP code of 104 East 25th Street?

104 East 25th Street is in ZIP code 10010, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 104 East 25th Street, New York, NY 10010, in Flatiron.

What is the zoning at 104 East 25th Street?

The lot is in the C6-2A zoning district. PLUTO lists a built floor area ratio (FAR) of 11.56 and a maximum commercial FAR of 6 for this lot.

What subway station is closest to 104 East 25th Street?

The closest subway station to 104 East 25th Street is 23 St-Baruch College (the 6 train), about 600 feet away in a straight line, roughly 2 minutes on foot. The MTA lists it as an accessible station. Also nearby: 28 St (the 6 train), 3 min walk; 23 St (the R and W trains), 5 min walk. Walking times are straight-line estimates; the street route is longer.

Who owns 104 East 25th Street?

The NYC Department of Finance's 2026/27 assessment roll lists 25 PARK LLC as the owner of record of 104 East 25th Street (BBL 1008800084). 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.

What is the energy grade of 104 East 25th Street?

104 East 25th Street reported an ENERGY STAR score of 80 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 80 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 64.2 kBtu per square foot, 36% below the national median of 100.7 for a similar property. Its greenhouse gas emissions were about 768 metric tons of CO2e (6.68 kg per square foot).

Is there construction at 104 East 25th Street?

In the 12 months to September 2026, the Department of Buildings issued first permits for 6 jobs at 104 East 25th Street. In the last two years, interior work was permitted on 5 floors (floors 1, 2 and 10 to 12 and the cellar). The newest build-out, on floors 1 and 2 and the cellar, was first permitted in August 2026 (construction, mechanical, plumbing; filed cost estimate $1 million). These are the Department of Buildings' DOB NOW work permits for tax lot 1008800084. 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 104 East 25th Street?

The Department of Finance's 2026/27 assessment roll lists a taxable value of $17.7 million for 104 East 25th Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $1.92 million a year, roughly $16.81 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1008800084 show the actual bill.

What is the assessed value of 104 East 25th Street?

For tax year 2026/27, the NYC Department of Finance puts the market value of 104 East 25th Street at $48 million ($4.82 million of it land) and its assessed value at $21.6 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 69% from 2022/23 ($28.4 million) to 2026/27.

Are there vacant storefronts at 104 East 25th Street?

Owners registered 2 storefronts at 104 East 25th Street for December 31, 2024, 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 104 East 25th Street?

No space at 104 East 25th 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.

1,677 buildings from city records

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