Office building with commercial space · Hudson Square, Manhattan
110 Leroy Street
New York, NY 10014
110 Leroy Street is a 9-floor office building with commercial space in Hudson Square, Manhattan, built in 1921, with about 66,000 square feet of office space according to city records.
Also at 110-118 Leroy Street.
- Office space
- 66K SF
- Floors
- 9
- Year built
- 1921
- Zoning
- M1-5
The 31st largest of the 32 office buildings we track in Hudson Square. Compare it with 6 neighbors
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Compared with its neighbors
How 110 Leroy Street compares
Next to the 6 nearest large office buildings, all within a 3 minute walk, 110 Leroy Street is the smallest by office floor area. It went up in 1921; the median neighbor dates from 1925. Its estimated property tax, about $12.53 a square foot of floor area before abatements, is below the neighbors' median of $16.62.
| Building | Office space | Floors | Built | Tax / SF | Last sale |
|---|---|---|---|---|---|
| 110 Leroy Street | 66K SF | 9 | 1921 | $12.53 | Jan 2020, $75M |
| 120 Leroy Street | 115K SF | 9 | 1920 | $14.74 | Jan 2004, $23M |
| 435 Hudson Street | 233K SF | 9 | 1936 | $18.46 | n/a |
| 395 Hudson Street | 580K SF | 9 | 1921 | $15.47 | n/a |
| 611 Washington Street | 103K SF | 9 | 1925 | $13.74 | n/a |
| 375 Hudson Street | 985K SF | 18 | 1987 | $17.77 | n/a |
| 225 Varick Street | 276K SF | 12 | 1926 | $18.31 | 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 50,000 SF of the building's main use. Walking times are straight-line estimates.
NYC tax lot records
Building facts
- Other address
- 110-118 Leroy Street
- ZIP code
- 10014
- Building type
- Office building with commercial space (city class O6)
- Total floor area
- 67,500 SF
- Commercial floor area
- 67,500 SF
- Office
- 66,000 SF
- Industrial and storage
- 1,500 SF
- Height
- 9 floors
- Average floor
- About 7,500 SF (floor area divided by floors)
- Year built
- 1921
- Last major alteration
- 1987
- Lot area
- 7,500 SF
- Zoning district
- M1-5
- Built FAR
- 9
- Max commercial FAR
- 5
- Tax lot (BBL)
- 1006010052
Nearest subway
- Houston St
- Spring St
- Christopher St-Stonewall
Source: NYC Department of City Planning, PLUTO 26v2, pulled 2026-10-03; addresses from the Property Address Directory (PAD) 26b; subway stations from the MTA Subway Stations dataset, pulled 2026-10-03. 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 ATLAS V LEROY LLC as the owner of record. For tax year 2026/27 the city values 110 Leroy Street at $17.8 million and assesses it at $8.02 million. After phase-ins and exemptions its taxable value is $7.79 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 $845,591 a year before abatements, roughly $12.53 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
- ATLAS V LEROY LLC
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $17,829,000
- Land market value
- $1,150,000
- Assessed value
- $8,023,050
- Taxable value (phased in)
- $7,794,900
- Estimated yearly tax
- About $845,591
- Tax per SF of floor area
- About $12.53
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 2026-10-03; 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 property records (ACRIS)
Sales history
110 Leroy Street last sold in January 2020 for $75 million, according to the deed recorded with the city. ROYALTON REALTY ASSOCIATES, LLC sold it to ATLAS V LEROY LLC. That comes to about $1,111 per square foot of floor area.
- Last sale (deed date)
- January 14, 2020
- Price
- $75,000,000
- Price per SF of floor area
- About $1,111
- Seller
- ROYALTON REALTY ASSOCIATES, LLC
- Buyer
- ATLAS V LEROY LLC
- Deed recorded
- January 21, 2020
- ACRIS document
- 2020011601018001
Source: NYC Department of Finance, ACRIS, Real Property Master, Legals and Parties, pulled 2026-10-03; 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 energy benchmarking (Local Law 84)
Energy score, grade and emissions
110 Leroy Street reported an ENERGY STAR score of 60 out of 100 for 2024 in its Local Law 84 benchmarking filing. Under Local Law 33 that score earns a C (55 to 69). Its site energy use came to 89.2 kBtu per square foot, 10% below the national median of 98.9 for a similar property. Its greenhouse gas emissions were about 713 metric tons of CO2e (9.51 kg per square foot).
- ENERGY STAR score (2024)
- 60 of 100
- Grade this score earns (Local Law 33)
- C (55 to 69)
- Property type (Portfolio Manager)
- Office
- Site energy use intensity
- 89.2 kBtu/SF
- National median for the type
- 98.9 kBtu/SF
- Greenhouse gas emissions
- 713 t CO2e
- Emissions per SF
- 9.51 kg CO2e
- Floor area in the filing
- 75,000 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 2026-10-03; 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
The Department of Buildings issued no permits for new jobs at 110 Leroy 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 Hudson SquareWhere NYC offices are being built out
Source: NYC Department of Buildings, DOB NOW: Build Approved Permits, pulled 2026-10-03 (permits issued through 2026-10-01). 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.
Before you sign
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Questions about 110 Leroy Street
How big is 110 Leroy Street?
110 Leroy Street has about 68,000 square feet of floor area in total, including 66,000 square feet of office and 2,000 square feet of industrial and storage space, according to NYC PLUTO 26v2. These are the city's estimates for the whole building, not space that is available.
When was 110 Leroy Street built?
City records list 1921 as the year built, with a major alteration recorded in 1987. The building is 9 floors tall.
What other addresses does 110 Leroy Street have?
City records list 110-118 Leroy Street on the same tax lot (BBL 1006010052) as 110 Leroy Street. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 110 Leroy Street?
110 Leroy Street is in ZIP code 10014, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 110 Leroy Street, New York, NY 10014, in Hudson Square.
What is the zoning at 110 Leroy Street?
The lot is in the M1-5 zoning district. PLUTO lists a built floor area ratio (FAR) of 9 and a maximum commercial FAR of 5 for this lot.
What subway station is closest to 110 Leroy Street?
The closest subway station to 110 Leroy Street is Houston St (the 1 train), about 900 feet away in a straight line, roughly 3 minutes on foot. Also nearby: Spring St (the C and E trains), 7 min walk; Christopher St-Stonewall (the 1 train), 7 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 110 Leroy Street?
The NYC Department of Finance's 2026/27 assessment roll lists ATLAS V LEROY LLC as the owner of record of 110 Leroy Street (BBL 1006010052). 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 110 Leroy Street last sold?
110 Leroy Street last sold in January 2020 for $75 million, according to the deed recorded with the city. ROYALTON REALTY ASSOCIATES, LLC sold it to ATLAS V LEROY LLC. That comes to about $1,111 per square foot of floor area. The deed is ACRIS document 2020011601018001 (BBL 1006010052) 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.
What is the energy grade of 110 Leroy Street?
110 Leroy Street reported an ENERGY STAR score of 60 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 60 earns a C. 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 89.2 kBtu per square foot, 10% below the national median of 98.9 for a similar property. Its greenhouse gas emissions were about 713 metric tons of CO2e (9.51 kg per square foot).
Is there construction at 110 Leroy Street?
The Department of Buildings issued no permits for new jobs at 110 Leroy 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 1006010052. 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 110 Leroy Street?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $7.79 million for 110 Leroy Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $845,591 a year, roughly $12.53 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1006010052 show the actual bill.
What is the assessed value of 110 Leroy Street?
For tax year 2026/27, the NYC Department of Finance puts the market value of 110 Leroy Street at $17.8 million ($1.15 million of it land) and its assessed value at $8.02 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 5% from 2022/23 ($17 million) to 2026/27.
Is there office space for lease at 110 Leroy Street?
No space at 110 Leroy 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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Hudson Square
Transit hubs in Hudson Square
- 1 at Houston St
- C E at Spring St
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