Office building with commercial space · Garment District, Manhattan
108 West 34th Street
New York, NY 10120
108 West 34th Street is a 12-floor office building with commercial space in the Garment District, Manhattan, built in 1903, with about 45,000 square feet of office space according to city records.
Also at 108-110 West 34th Street.
- Office space
- 45K SF
- Floors
- 12
- Year built
- 1903
- Zoning
- C6-6
The 148th largest of the 155 office buildings we track in the Garment District. Compare it with 6 neighbors
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Compared with its neighbors
How 108 West 34th Street compares
Next to the 6 nearest large office buildings, all within a 2 minute walk, 108 West 34th Street is the smallest by office floor area. Built in 1903, it is the oldest of them. Its estimated property tax, about $15.25 a square foot of floor area before abatements, is close to the neighbors' median of $15.95.
| Building | Office space | Floors | Built | Tax / SF |
|---|---|---|---|---|
| 108 West 34th Street | 45K SF | 12 | 1903 | $15.25 |
| 112 West 34th Street | 708K SF | 25 | 1954 | $19.40 |
| 100 West 33rd Street | 913K SF | 12 | 2001 | $14.26 |
| 132 West 32nd Street | 91K SF | 18 | 1960 | $17.64 |
| 1328 Broadway | 131K SF | 11 | 1909 | $29.03 |
| 1270 Broadway | 111K SF | 12 | 1912 | $11.80 |
| 43 West 34th Street | 80K SF | 12 | 1907 | $14.04 |
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 address
- 108-110 West 34th Street
- ZIP code
- 10120
- Building type
- Office building with commercial space (city class O6)
- Total floor area
- 53,115 SF
- Commercial floor area
- 53,115 SF
- Office
- 45,115 SF
- Retail
- 8,000 SF
- Height
- 12 floors
- Average floor
- About 4,400 SF (floor area divided by floors)
- Year built
- 1903
- Lot area
- 4,666 SF
- Zoning district
- C6-6
- Built FAR
- 11.38
- Max commercial FAR
- 15
- Tax lot (BBL)
- 1008090049
Nearest subway
- 34 St-Herald Sq
- 34 St-Penn Station
- 28 St
Source: NYC Department of City Planning, PLUTO 26v2, pulled 2026-10-05; addresses from the Property Address Directory (PAD) 26b; subway stations from the MTA Subway Stations dataset, pulled 2026-10-05. 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 108 West 34th Street for December 31, 2024, the newest annual filing the city has published, and it was not vacant that day.
- Storefronts registered for December 31, 2024
- 1
- Vacant that day
- 0
- Share vacant across the Garment District
- 14.0%
- Share vacant along West 34th Street
- 20.5%
- Share vacant citywide
- 8.7%
Vacant on December 31, by year
Need a storefront in the Garment District? Get matchedStorefront vacancy across New York City
Source: NYC Department of Finance, Storefronts Reported Vacant or Not (Local Law 157), annual filings for 2019 to 2024, pulled 2026-10-08. 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 110 W. 34TH ST. as the owner of record. For tax year 2026/27 the city values 108 West 34th Street at $17 million and assesses it at $7.65 million. After phase-ins and exemptions its taxable value is $7.47 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 $809,828 a year before abatements, roughly $15.25 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
- 110 W. 34TH ST.
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $17,003,000
- Land market value
- $3,630,000
- Assessed value
- $7,651,350
- Taxable value (phased in)
- $7,465,230
- Estimated yearly tax
- About $809,828
- Tax per SF of floor area
- About $15.25
City market value by tax year
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 2026-10-08; 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.
Own or manage 108 West 34th Street? List a space here free and we match it against every active requirement.
NYC energy benchmarking (Local Law 84)
Energy score, grade and emissions
108 West 34th Street reported an ENERGY STAR score of 47 out of 100 for 2024 in its Local Law 84 benchmarking filing. Under Local Law 33 that score earns a D (under 55). Its site energy use came to 83.2 kBtu per square foot, about the same as the national median of 80.3 for a similar property. Its greenhouse gas emissions were about 392 metric tons of CO2e (7.39 kg per square foot).
- ENERGY STAR score (2024)
- 47 of 100
- Grade this score earns (Local Law 33)
- D (under 55)
- Property type (Portfolio Manager)
- Office
- Site energy use intensity
- 83.2 kBtu/SF
- National median for the type
- 80.3 kBtu/SF
- Greenhouse gas emissions
- 392 t CO2e
- Emissions per SF
- 7.39 kg CO2e
- Floor area in the filing
- 53,014 SF
ENERGY STAR score by year
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 2026-10-08; 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, 108 West 34th Street comes to about 315 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 402 tons for 2024 to 2029 (78% of the limit), so it would owe no penalty. From 2030 the limit drops to 136 tons and the same energy use counts as about 207 tons, about 71 tons over, or an estimated $19,000 a year unless the building cuts its emissions.
- Period
- 2024 to 2029
- Emissions limit
- 402 t CO2e
- Estimated emissions
- 315 t CO2e
- Under the limit by
- 87 t CO2e
- Estimated penalty a year
- None
- Period
- 2030 to 2034
- Emissions limit
- 136 t CO2e
- Estimated emissions
- 207 t CO2e
- Over the limit by
- 71 t CO2e
- Estimated penalty a year
- $19,000
Estimated from the owner's 2024 Local Law 84 filing, which reports energy by source and floor area by use: Office 42,031 SF; Retail Store 10,983 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.
Own or manage 108 West 34th Street? List a space here free and we match it against every active requirement.
NYC Department of Buildings permits
Work permits and build-outs
The Department of Buildings issued no permits for new jobs at 108 West 34th Street in the 12 months to October 2026; the last one was first permitted in February 2024.
- New jobs, last 12 months
- 0
- Initial permits, last 12 months
- 0
- Newest job first permitted
- February 2024
- Interior build-outs, last 24 months
- 0
New jobs by year
Build-outs across the Garment DistrictWhere NYC offices are being built out
Source: NYC Department of Buildings, DOB NOW: Build Approved Permits, pulled 2026-10-08 (permits issued through 2026-10-06). 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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Questions about 108 West 34th Street
How big is 108 West 34th Street?
108 West 34th Street has about 53,000 square feet of floor area in total, including 45,000 square feet of office and 8,000 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 108 West 34th Street built?
City records list 1903 as the year built. The building is 12 floors tall.
What other addresses does 108 West 34th Street have?
City records list 108-110 West 34th Street on the same tax lot (BBL 1008090049) as 108 West 34th Street. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 108 West 34th Street?
108 West 34th Street is in ZIP code 10120, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 108 West 34th Street, New York, NY 10120, in the Garment District.
What is the zoning at 108 West 34th Street?
The lot is in the C6-6 zoning district. PLUTO lists a built floor area ratio (FAR) of 11.38 and a maximum commercial FAR of 15 for this lot.
What subway station is closest to 108 West 34th Street?
The closest subway station to 108 West 34th Street is 34 St-Herald Sq (the B, D, F, M, N, Q, R and W trains), about 200 feet away in a straight line, roughly 1 minute on foot. The MTA lists it as an accessible station. Also nearby: 34 St-Penn Station (the 1, 2 and 3 trains), 3 min walk; 28 St (the R and W trains), 6 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 108 West 34th Street?
The NYC Department of Finance's 2026/27 assessment roll lists 110 W. 34TH ST. as the owner of record of 108 West 34th Street (BBL 1008090049). Deeds and mortgages for the lot are public in ACRIS, the city's property records system.
What is the energy grade of 108 West 34th Street?
108 West 34th Street reported an ENERGY STAR score of 47 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 47 earns a D. 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 83.2 kBtu per square foot, about the same as the national median of 80.3 for a similar property. Its greenhouse gas emissions were about 392 metric tons of CO2e (7.39 kg per square foot).
Does 108 West 34th Street meet Local Law 97?
At its 2024 energy use, 108 West 34th Street comes to about 315 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 402 tons for 2024 to 2029 (78% of the limit), so it would owe no penalty. From 2030 the limit drops to 136 tons and the same energy use counts as about 207 tons, about 71 tons over, or an estimated $19,000 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.
Is there construction at 108 West 34th Street?
The Department of Buildings issued no permits for new jobs at 108 West 34th Street in the 12 months to October 2026; the last one was first permitted in February 2024. These are the Department of Buildings' DOB NOW work permits for tax lot 1008090049. 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 108 West 34th Street?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $7.47 million for 108 West 34th Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $809,828 a year, roughly $15.25 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1008090049 show the actual bill.
What is the assessed value of 108 West 34th Street?
For tax year 2026/27, the NYC Department of Finance puts the market value of 108 West 34th Street at $17 million ($3.63 million of it land) and its assessed value at $7.65 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 3% from 2022/23 ($16.5 million) to 2026/27.
Are there vacant storefronts at 108 West 34th Street?
Owners registered one storefront at 108 West 34th Street for December 31, 2024, the newest annual filing the city has published, and it was not 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 108 West 34th Street?
No space at 108 West 34th 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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Garment District
Transit hubs in the Garment District
- B D F M N Q R W at 34 St-Herald Sq
- 1 2 3 at 34 St-Penn Station