Office building with commercial space · Midtown South, Manhattan

109 West 27th Street

New York, NY 10001

109 West 27th Street is an 11-floor office building with commercial space in Midtown South, Manhattan, built in 1908, with about 41,000 square feet of office space according to city records.

Also at 109-111 West 27th Street.

Office space
41K SF
Floors
11
Year built
1908
Zoning
M1-8A/R11

Office space next to its nearest neighbors

  1. 121 West 27th Street1 min walk105K SF
  2. 115 West 27th Street1 min walk56K SF
  3. 109 West 27th StreetThis building41K SF

The 171st largest of the 184 office buildings we track in Midtown South. Compare it with 6 neighbors

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Compared with its neighbors

How 109 West 27th Street compares

Next to the 6 nearest large office buildings, all within a 1 minute walk, 109 West 27th Street is the smallest by office floor area. Built in 1908, it is the oldest of them. Its estimated property tax, about $18.28 a square foot of floor area before abatements, is above the neighbors' median of $8.76.

109 West 27th Street and the 6 nearest large office buildings: size, floors, year built, estimated property tax per square foot
BuildingOffice spaceFloorsBuiltTax / SF
109 West 27th StreetThis building41K SF111908$18.28
115 West 27th Street1 min walk56K SF121910$8.30
121 West 27th Street1 min walk105K SF121910$9.19
104 West 27th Street1 min walk60K SF121909$10.43
129 West 27th Street1 min walk79K SF121910$9.77
122 West 27th Street1 min walk97K SF121912$7.31
135 West 27th Street1 min walk45K SF121912$8.32
The 171st largest of the 184 office buildings we track in Midtown South: 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). 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
109-111 West 27th Street
ZIP code
10001
Building type
Office building with commercial space (city class O6)
Total floor area
43,968 SF
Commercial floor area
43,968 SF
Office
41,468 SF
Retail
2,500 SF
Height
11 floors
Average floor
About 4,000 SF (floor area divided by floors)
Year built
1908
Lot area
3,950 SF
Zoning district
M1-8A/R11
Built FAR
11.13
Max commercial FAR
12
Tax lot (BBL)
1008030029

Nearest subway

  • 28 St3 min walk · Not accessible
  • 28 St3 min walk · Not accessible
  • 23 St4 min walk · Not accessible

Nearby large buildings

All 25 large office buildings on West 27th Street

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 2 storefronts at 109 West 27th 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 Midtown South
12.7%
Share vacant along West 27th Street
24.0%
Share vacant citywide
8.7%

Vacant on December 31, by year

  • 2019None registered
  • 2020None registered
  • 2021None registered
  • 2022None registered
  • 2023None registered
  • 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 2026-10-08. 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 109 WEST 27TH STREET REALTY LLC as the owner of record. For tax year 2026/27 the city values 109 West 27th Street at $18.3 million and assesses it at $8.21 million. After phase-ins and exemptions its taxable value is $7.41 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 $803,638 a year before abatements, roughly $18.28 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
109 WEST 27TH STREET REALTY LLC
Tax class
Class 4 (commercial and industrial)
City market value
$18,251,000
Land market value
$1,370,000
Assessed value
$8,212,950
Taxable value (phased in)
$7,408,170
Estimated yearly tax
About $803,638
Tax per SF of floor area
About $18.28

City market value by tax year

  • 2022/23$14.9 million
  • 2023/24$15.9 million
  • 2024/25$16.2 million
  • 2025/26$17.1 million
  • 2026/27$18.3 million

Market value rose 23% from 2022/23 ($14.9 million) to 2026/27.

How Midtown South compares: property tax per SF across NYC neighborhoodsEstimate this tax bill, or a tenant's share of it

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 109 West 27th Street? List a space here free and we match it against every active requirement.

NYC energy benchmarking (Local Law 84)

Energy use and emissions

109 West 27th Street's 2024 Local Law 84 benchmarking filing got no ENERGY STAR score, and Local Law 33 letter grades come from that score, so the filing does not yield an A to D grade. Its site energy use came to 43.1 kBtu per square foot, about the same as the national median of 41.6 for a similar property. Its greenhouse gas emissions were about 224 metric tons of CO2e (4.96 kg per square foot).

ENERGY STAR score (2024)
None given
Property type (Portfolio Manager)
Office
Site energy use intensity
43.1 kBtu/SF
National median for the type
41.6 kBtu/SF
Greenhouse gas emissions
224 t CO2e
Emissions per SF
4.96 kg CO2e
Floor area in the filing
45,184 SF

ENERGY STAR score by year

  • 202296 (A)
  • 202370 (B)

Energy sources in 2024

  • Electricity100%

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 2026-10-08; grade cutoffs from the Department of Buildings energy grades page. Figures are as the owner filed them in ENERGY STAR Portfolio Manager.

Local Law 97 of 2019, estimated

Local Law 97 emissions limit

At its 2024 energy use, 109 West 27th Street comes to about 165 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 411 tons for 2024 to 2029 (40% of the limit), so it would owe no penalty. From 2030 the limit drops to 142 tons and the same energy use counts as about 83 tons, still under the limit.

Period
2024 to 2029
Emissions limit
411 t CO2e
Estimated emissions
165 t CO2e
Under the limit by
246 t CO2e
Estimated penalty a year
None
Period
2030 to 2034
Emissions limit
142 t CO2e
Estimated emissions
83 t CO2e
Under the limit by
59 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 35,924 SF; Medical Office 3,548 SF; Other - Restaurant/Bar 3,548 SF; Retail Store 2,164 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 109 West 27th Street? 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 1 job at 109 West 27th Street. In the last two years, interior work was permitted on one floor (floor 9). The newest build-out, on floor 9, was first permitted in February 2025 (construction, mechanical, plumbing, sprinklers; filed cost estimate $206,000).

New jobs, last 12 months
1
Initial permits, last 12 months
1
Newest job first permitted
August 2026
Interior build-outs, last 24 months
1
Floors with interior work, last 24 months
9

Recent build-outs

  • Floor 9February 2025Construction, Mechanical, Plumbing, Sprinklers; 3 jobs; est. $206,000; signed off

New jobs by year

  • 20212
  • 20220
  • 20230
  • 20240
  • 20253
  • 2026 to date1

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.

Office space nearby in Midtown South

Nothing is listed nearby yet. The labeled examples below show how a space appears; they are not on the market.

What a requirement here looks like

No live requirements for office space in Midtown South yet. These labeled examples show what tenants post. List a space in 109 West 27th Street and we match it against every new one automatically.

Before you sign

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

All guides

Questions about 109 West 27th Street

How big is 109 West 27th Street?

109 West 27th Street has about 44,000 square feet of floor area in total, including 41,000 square feet of office and 3,000 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 109 West 27th Street built?

City records list 1908 as the year built. The building is 11 floors tall.

What other addresses does 109 West 27th Street have?

City records list 109-111 West 27th Street on the same tax lot (BBL 1008030029) as 109 West 27th Street. A space listed on Leasemark at any of these addresses shows up on this page.

What is the ZIP code of 109 West 27th Street?

109 West 27th Street is in ZIP code 10001, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 109 West 27th Street, New York, NY 10001, in Midtown South.

What is the zoning at 109 West 27th Street?

The lot is in the M1-8A/R11 zoning district. PLUTO lists a built floor area ratio (FAR) of 11.13 and a maximum commercial FAR of 12 for this lot.

What subway station is closest to 109 West 27th Street?

The closest subway station to 109 West 27th Street is 28 St (the 1 train), about 700 feet away in a straight line, roughly 3 minutes on foot. Also nearby: 28 St (the R and W trains), 3 min walk; 23 St (the F and M trains), 4 min walk. Walking times are straight-line estimates; the street route is longer.

Who owns 109 West 27th Street?

The NYC Department of Finance's 2026/27 assessment roll lists 109 WEST 27TH STREET REALTY LLC as the owner of record of 109 West 27th Street (BBL 1008030029). 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.

Does 109 West 27th Street have an energy grade?

109 West 27th Street's 2024 Local Law 84 benchmarking filing got no ENERGY STAR score, and Local Law 33 letter grades come from that score, so the filing does not yield an A to D grade. Its site energy use came to 43.1 kBtu per square foot, about the same as the national median of 41.6 for a similar property. Its greenhouse gas emissions were about 224 metric tons of CO2e (4.96 kg per square foot).

Does 109 West 27th Street meet Local Law 97?

At its 2024 energy use, 109 West 27th Street comes to about 165 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 411 tons for 2024 to 2029 (40% of the limit), so it would owe no penalty. From 2030 the limit drops to 142 tons and the same energy use counts as about 83 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 109 West 27th Street?

In the 12 months to October 2026, the Department of Buildings issued first permits for 1 job at 109 West 27th Street. In the last two years, interior work was permitted on one floor (floor 9). The newest build-out, on floor 9, was first permitted in February 2025 (construction, mechanical, plumbing, sprinklers; filed cost estimate $206,000). These are the Department of Buildings' DOB NOW work permits for tax lot 1008030029. 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 109 West 27th Street?

The Department of Finance's 2026/27 assessment roll lists a taxable value of $7.41 million for 109 West 27th Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $803,638 a year, roughly $18.28 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1008030029 show the actual bill.

What is the assessed value of 109 West 27th Street?

For tax year 2026/27, the NYC Department of Finance puts the market value of 109 West 27th Street at $18.3 million ($1.37 million of it land) and its assessed value at $8.21 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 23% from 2022/23 ($14.9 million) to 2026/27.

Are there vacant storefronts at 109 West 27th Street?

Owners registered 2 storefronts at 109 West 27th 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 109 West 27th Street?

No space at 109 West 27th 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.

2,180 buildings from city records

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