Office building · Midtown, Manhattan
110 West 40th Street
New York, NY 10018
110 West 40th Street is a 25-floor office building in Midtown, Manhattan, built in 1914, with about 120,000 square feet of office space according to city records.
Also at 108-110 West 40th Street.
- Office space
- 120K SF
- Floors
- 25
- Year built
- 1914
- Zoning
- C5-3
The 213th largest of the 351 office buildings we track in Midtown. Compare it with 6 neighbors
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Compared with its neighbors
How 110 West 40th Street compares
Next to the 6 nearest large office buildings, all within a 1 minute walk, 110 West 40th Street is the smallest by office floor area. Built in 1914, it is the oldest of them. Its estimated property tax, about $11.25 a square foot of floor area before abatements, is below the neighbors' median of $16.81.
| Building | Office space | Floors | Built | Tax / SF | Last sale |
|---|---|---|---|---|---|
| 110 West 40th Street | 120K SF | 25 | 1914 | $11.25 | n/a |
| Springs Mills Building, 109 West 39th Street | 157K SF | 20 | 1963 | $14.68 | Dec 2012, $103M |
| Seven Bryant Park, 1045 Avenue of the Americas | 382K SF | 29 | 2015 | $27.90 | n/a |
| 1430 Broadway | 352K SF | 22 | 1954 | $13.09 | n/a |
| 1412 Broadway | 344K SF | 24 | 1926 | $16.58 | Jul 2014, $250M |
| Five Bryant Park, 5 Bryant Park | 614K SF | 35 | 1958 | $20.35 | May 2018, $640M |
| 115 West 40th Street | 291K SF | 22 | 1915 | $17.04 | Nov 2025, $133M |
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 address
- 108-110 West 40th Street
- ZIP code
- 10018
- Building type
- Office building (city class O4)
- Total floor area
- 129,808 SF
- Commercial floor area
- 129,808 SF
- Office
- 120,398 SF
- Retail
- 4,335 SF
- Industrial and storage
- 5,075 SF
- Height
- 25 floors
- Average floor
- About 5,200 SF (floor area divided by floors)
- Year built
- 1914
- Last major alteration
- 1974
- Lot area
- 7,406 SF
- Zoning district
- C5-3
- Built FAR
- 17.53
- Max commercial FAR
- 15
- Tax lot (BBL)
- 1008150039
Nearest subway
- 42 St-Bryant Pk
- Times Sq-42 St
- 34 St-Herald Sq
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 storefront registry (Local Law 157)
Storefronts and vacancy
Owners registered 3 storefronts at 110 West 40th Street for December 31, 2025, the newest annual filing the city has published, and none stood vacant that day.
- Storefronts registered for December 31, 2025
- 3
- Vacant that day
- 0
- Share vacant across Midtown
- 14.3%
- Share vacant along West 40th Street
- 0.0%
- Share vacant citywide
- 9.2%
Vacant on December 31, by year
Need a storefront in Midtown? Get matchedNYC storefront vacancy report
Source: NYC Department of Finance, Storefronts Reported Vacant or Not (Local Law 157), annual filings for 2019 to 2025, pulled 2026-10-16. 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 2025 filing was due June 1, 2026, 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 WEST 40 HOLDINGS LLC as the owner of record. For tax year 2026/27 the city values 110 West 40th Street at $32.4 million and assesses it at $14.6 million. After phase-ins and exemptions its taxable value is $13.5 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 $1.46 million a year before abatements, roughly $11.25 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 WEST 40 HOLDINGS LLC
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $32,403,000
- Land market value
- $7,060,000
- Assessed value
- $14,581,350
- Taxable value (phased in)
- $13,467,330
- Estimated yearly tax
- About $1.46 million
- Tax per SF of floor area
- About $11.25
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.
Own or manage 110 West 40th Street? List a space here free and we match it against every active requirement. Renting it out yourself? Read the landlord's checklist.
NYC energy benchmarking (Local Law 84)
Energy score, grade and emissions
110 West 40th Street reported an ENERGY STAR score of 87 out of 100 for 2024 in its Local Law 84 benchmarking filing. Under Local Law 33 that score earns an A (85 or higher). Its site energy use came to 52.1 kBtu per square foot, 47% below the national median of 99 for a similar property. Its greenhouse gas emissions were about 720 metric tons of CO2e (4.94 kg per square foot).
- ENERGY STAR score (2024)
- 87 of 100
- Grade this score earns (Local Law 33)
- A (85 or higher)
- Property type (Portfolio Manager)
- Office
- Site energy use intensity
- 52.1 kBtu/SF
- National median for the type
- 99 kBtu/SF
- Greenhouse gas emissions
- 720 t CO2e
- Emissions per SF
- 4.94 kg CO2e
- Floor area in the filing
- 145,828 SF
- ENERGY STAR certified
- 2012, 2013, 2015, 2016, 2017, 2018, 2019, 2020, 2023, 2024
ENERGY STAR score by year
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 2026-10-16; 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 October 2026, the Department of Buildings issued first permits for 1 job at 110 West 40th Street.
- New jobs, last 12 months
- 1
- Initial permits, last 12 months
- 1
- Newest job first permitted
- May 2026
- Interior build-outs, last 24 months
- 0
- Facade and sidewalk jobs, last 24 months
- 1
New jobs by year
Build-outs across MidtownWhere 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 Midtown yet
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Next door, in the Upper East Side
783 Madison 4th Floor
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Questions about 110 West 40th Street
How big is 110 West 40th Street?
110 West 40th Street has about 130,000 square feet of floor area in total, including 120,000 square feet of office, 4,000 square feet of retail and 5,000 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 West 40th Street built?
City records list 1914 as the year built, with a major alteration recorded in 1974. The building is 25 floors tall.
What other addresses does 110 West 40th Street have?
City records list 108-110 West 40th Street on the same tax lot (BBL 1008150039) as 110 West 40th Street. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 110 West 40th Street?
110 West 40th Street is in ZIP code 10018, 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 West 40th Street, New York, NY 10018, in Midtown.
What is the zoning at 110 West 40th Street?
The lot is in the C5-3 zoning district. PLUTO lists a built floor area ratio (FAR) of 17.53 and a maximum commercial FAR of 15 for this lot.
What subway station is closest to 110 West 40th Street?
The closest subway station to 110 West 40th Street is 42 St-Bryant Pk (the B, D, F, M and 7 trains, connected to 5 Av), about 400 feet away in a straight line, roughly 2 minutes on foot. Also nearby: Times Sq-42 St (the 1, 2, 3, 7, N, Q, R, W, S, A, C and E trains, connected to 42 St-Port Authority Bus Terminal), 2 min walk; 34 St-Herald Sq (the B, D, F, M, N, Q, R and W trains), 6 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 110 West 40th Street?
The NYC Department of Finance's 2026/27 assessment roll lists 110 WEST 40 HOLDINGS LLC as the owner of record of 110 West 40th Street (BBL 1008150039). 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 110 West 40th Street?
110 West 40th Street reported an ENERGY STAR score of 87 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 87 earns an A. 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 52.1 kBtu per square foot, 47% below the national median of 99 for a similar property. Its greenhouse gas emissions were about 720 metric tons of CO2e (4.94 kg per square foot).
Is there construction at 110 West 40th Street?
In the 12 months to October 2026, the Department of Buildings issued first permits for 1 job at 110 West 40th Street. These are the Department of Buildings' DOB NOW work permits for tax lot 1008150039. 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 West 40th Street?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $13.5 million for 110 West 40th Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $1.46 million a year, roughly $11.25 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1008150039 show the actual bill.
What is the assessed value of 110 West 40th Street?
For tax year 2026/27, the NYC Department of Finance puts the market value of 110 West 40th Street at $32.4 million ($7.06 million of it land) and its assessed value at $14.6 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 19% from 2022/23 ($27.1 million) to 2026/27.
Are there vacant storefronts at 110 West 40th Street?
Owners registered 3 storefronts at 110 West 40th Street for December 31, 2025, 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 110 West 40th Street?
No space at 110 West 40th Street is listed on Leasemark right now. Nearby on Leasemark: office space for lease at 783 Madison 4th Floor in the Upper East Side (994 SF, $66.40/SF/yr). 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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Midtown
Transit hubs in Midtown
- B D F M at 42 St-Bryant Pk
- 7 at 5 Av
- N Q R W at Times Sq