Office building · Financial District, Manhattan

110 William Street

New York, NY 10038

110 William Street is a 31-floor office building in the Financial District, Manhattan, built in 1956, with about 768,000 square feet of office space according to city records.

Also at 69-81 John Street and 110-126 William Street.

Office space
768K SF
Floors
31
Year built
1956
Zoning
C6-4

Office space next to its nearest neighbors

  1. 59 Maiden Lane1 min walk1.0M SF
  2. 110 William StreetThis building768K SF
  3. 123 William Street1 min walk487K SF
  4. 100 William Street1 min walk370K SF

The 30th largest of the 106 office buildings we track in the Financial District. Compare it with 6 neighbors

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Compared with its neighbors

How 110 William Street compares

Next to the 6 nearest large office buildings, all within a 2 minute walk, 110 William Street ranks 2nd of 7 by office floor area. It went up in 1956; the median neighbor dates from 1942. Its estimated property tax, about $15.80 a square foot of floor area before abatements, is above the neighbors' median of $9.25.

110 William 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
110 William StreetThis building768K SF311956$15.80May 2014, $261M
100 William Street1 min walk370K SF221973$12.26Dec 2025, $70M
123 William Street1 min walk487K SF261912$9.53Mar 2015, $253M
59 Maiden Lane1 min walk1.0M SF441965$9.69n/a
81 Fulton Street1 min walk445K SF201927$7.86n/a
75 Maiden Lane2 min walk145K SF121925$8.96Oct 2025, $40.2M
83 Maiden Lane2 min walk138K SF131958$3.25Mar 2005, $33M
The 30th largest of the 106 office buildings we track in the Financial District: 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 35,000 SF of the building's main use. Walking times are straight-line estimates.

NYC tax lot records

Building facts

Other addresses
69-81 John Street; 110-126 William Street
ZIP code
10038
Building type
Office building (city class O4)
Total floor area
788,241 SF
Commercial floor area
788,241 SF
Office
767,504 SF
Retail
20,737 SF
Height
31 floors
Average floor
About 25,400 SF (floor area divided by floors)
Year built
1956
Last major alteration
2011
Lot area
32,511 SF
Zoning district
C6-4
Built FAR
24.25
Max commercial FAR
10
Tax lot (BBL)
1000770008

Nearest subway

  • Fulton St1 min walk · Accessible station
  • Wall St4 min walk · Not accessible
  • Cortlandt St5 min walk · Accessible station · connects to Chambers St, World Trade Center, Park Place

Nearby large buildings

All 13 large office buildings on William Street

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 5 storefronts at 110 William Street for December 31, 2025, the newest annual filing the city has published, and 1 of them stood vacant that day. At least one storefront here has been reported vacant at the end of every year since 2021.

Storefronts registered for December 31, 2025
5
Vacant that day
1
Share vacant here
20.0%
Share vacant across the Financial District
16.3%
Share vacant citywide
9.2%

Vacant on December 31, by year

  • 20192 of 6
  • 20200 of 2
  • 20214 of 5
  • 20224 of 5
  • 20234 of 5
  • 20244 of 5
  • 20251 of 5

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

Own or lease out a storefront at 110 William Street? Listing it is free, and it is matched against every active requirement for retail space in the Financial District the day it goes up.

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 WILLIAM PROPERTY INVESTORS III, LLC as the owner of record. For tax year 2026/27 the city values 110 William Street at $255.1 million and assesses it at $114.8 million. After phase-ins and exemptions its taxable value is $114.8 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 $12.5 million a year before abatements, roughly $15.80 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 WILLIAM PROPERTY INVESTORS III, LLC
Tax class
Class 4 (commercial and industrial)
City market value
$255,060,000
Land market value
$32,200,000
Assessed value
$114,777,000
Estimated yearly tax
About $12.5 million
Tax per SF of floor area
About $15.80

City market value by tax year

  • 2022/23$145.2 million
  • 2023/24$128.8 million
  • 2024/25$137.6 million
  • 2025/26$178.2 million
  • 2026/27$255.1 million

Market value rose 76% from 2022/23 ($145.2 million) to 2026/27.

How the Financial District compares: property tax per SF across NYC neighborhoodsEstimate this tax bill, or a tenant's share of itHow NYC commercial property tax works

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How to find who owns any NYC building

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 2026-10-16; 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.

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NYC property records (ACRIS)

Sales history

110 William Street last sold in May 2014 for $261.1 million, according to the deed recorded with the city. 110 WILLIAM, LLC sold it to 110 WILLIAM PROPERTY INVESTORS III, LLC. That comes to about $331 per square foot of floor area.

Last sale (deed date)
May 2, 2014
Price
$261,100,000
Price per SF of floor area
About $331
Seller
110 WILLIAM, LLC
Buyer
110 WILLIAM PROPERTY INVESTORS III, LLC
Deed recorded
May 7, 2014
ACRIS document
2014050600120001

Recorded sales

All 19 building sales in the Financial District since 2016

Source: NYC Department of Finance, ACRIS, Real Property Master, Legals and Parties, pulled 2026-10-16; 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 use and emissions

110 William 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 45.1 kBtu per square foot, 23% below the national median of 58.5 for a similar property. Its greenhouse gas emissions were about 3,211 metric tons of CO2e (4.07 kg per square foot).

ENERGY STAR score (2024)
None given
Property type (Portfolio Manager)
Office
Site energy use intensity
45.1 kBtu/SF
National median for the type
58.5 kBtu/SF
Greenhouse gas emissions
3,211 t CO2e
Emissions per SF
4.07 kg CO2e
Floor area in the filing
788,241 SF

Energy sources in 2024

  • District steam51%
  • Electricity49%

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 2026-10-16; 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, 110 William Street comes to about 2,292 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 5,988 tons for 2024 to 2029 (38% of the limit), so it would owe no penalty. From 2030 the limit drops to 2,119 tons and the same energy use counts as about 1,522 tons, still under the limit.

Period
2024 to 2029
Emissions limit
5,988 t CO2e
Estimated emissions
2,292 t CO2e
Under the limit by
3,697 t CO2e
Estimated penalty a year
None
Period
2030 to 2034
Emissions limit
2,119 t CO2e
Estimated emissions
1,522 t CO2e
Under the limit by
597 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 779,370 SF; Medical Office 4,295 SF; Retail Store 4,576 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.

How Local Law 97 works: who is covered, the 2030 limits and what owners, tenants and buyers should check.

Own or manage 110 William 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 4 jobs at 110 William Street. In the last two years, interior work was permitted on 16 floors (floors 1 to 3, 9, 10, 12, 17 to 19, 23 and 25 to 30 and the cellar). The newest build-out, on floors 25 to 30, was first permitted in July 2026 (plumbing; filed cost estimate $750,000). A sidewalk shed permit here is active until November 10, 2026.

New jobs, last 12 months
4
Initial permits, last 12 months
4
Newest job first permitted
July 2026
Interior build-outs, last 24 months
7
Floors with interior work, last 24 months
1 to 3, 9, 10, 12, 17 to 19, 23 and 25 to 30, cellar
Facade and sidewalk jobs, last 24 months
2
Sidewalk shed permit
Active until Nov 10, 2026

Recent build-outs

  • Floors 25 to 30July 2026Plumbing; est. $750,000
  • Floors 1 and 19January 2026Mechanical, Sprinklers; 2 jobs; est. $54,000; signed off
  • Floors 9, 17, 18, 23 and 26 to 30August 2025Construction; est. $1,000; signed off
  • Floors 1 to 3, 12, 28 and 30, cellarDecember 2024Construction; est. $5,000
  • Floors 1 and 19December 2024Construction, Plumbing; est. $550,000; signed off
  • Floors 26 to 30November 2024Construction, Mechanical, Plumbing, Sprinklers; 4 jobs; est. $17 million; signed off

The newest 6 of 7 in the last 24 months.

New jobs by year

  • 20210
  • 20220
  • 20237
  • 202451
  • 20252
  • 2026 to date4

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 the Financial District yet

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Questions about 110 William Street

How big is 110 William Street?

110 William Street has about 788,000 square feet of floor area in total, including 768,000 square feet of office and 21,000 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 110 William Street built?

City records list 1956 as the year built, with a major alteration recorded in 2011. The building is 31 floors tall.

What other addresses does 110 William Street have?

City records list 69-81 John Street and 110-126 William Street on the same tax lot (BBL 1000770008) as 110 William Street. A space listed on Leasemark at any of these addresses shows up on this page.

What is the ZIP code of 110 William Street?

110 William Street is in ZIP code 10038, 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 William Street, New York, NY 10038, in the Financial District.

What is the zoning at 110 William Street?

The lot is in the C6-4 zoning district. PLUTO lists a built floor area ratio (FAR) of 24.25 and a maximum commercial FAR of 10 for this lot.

What subway station is closest to 110 William Street?

The closest subway station to 110 William Street is Fulton St (the 2, 3, 4, 5, A, C, J and Z trains), about 250 feet away in a straight line, roughly 1 minute on foot. The MTA lists it as an accessible station. Also nearby: Wall St (the 2 and 3 trains), 4 min walk; Cortlandt St (the R, W, 2, 3, A, C and E trains, connected to Chambers St and World Trade Center and Park Place), 5 min walk. Walking times are straight-line estimates; the street route is longer.

Who owns 110 William Street?

The NYC Department of Finance's 2026/27 assessment roll lists 110 WILLIAM PROPERTY INVESTORS III, LLC as the owner of record of 110 William Street (BBL 1000770008). 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 William Street last sold?

110 William Street last sold in May 2014 for $261.1 million, according to the deed recorded with the city. 110 WILLIAM, LLC sold it to 110 WILLIAM PROPERTY INVESTORS III, LLC. That comes to about $331 per square foot of floor area. The deed is ACRIS document 2014050600120001 (BBL 1000770008) 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.

Does 110 William Street have an energy grade?

110 William 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 45.1 kBtu per square foot, 23% below the national median of 58.5 for a similar property. Its greenhouse gas emissions were about 3,211 metric tons of CO2e (4.07 kg per square foot).

Does 110 William Street meet Local Law 97?

At its 2024 energy use, 110 William Street comes to about 2,292 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 5,988 tons for 2024 to 2029 (38% of the limit), so it would owe no penalty. From 2030 the limit drops to 2,119 tons and the same energy use counts as about 1,522 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 110 William Street?

In the 12 months to October 2026, the Department of Buildings issued first permits for 4 jobs at 110 William Street. In the last two years, interior work was permitted on 16 floors (floors 1 to 3, 9, 10, 12, 17 to 19, 23 and 25 to 30 and the cellar). The newest build-out, on floors 25 to 30, was first permitted in July 2026 (plumbing; filed cost estimate $750,000). A sidewalk shed permit here is active until November 10, 2026. These are the Department of Buildings' DOB NOW work permits for tax lot 1000770008. 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 William Street?

The Department of Finance's 2026/27 assessment roll lists a taxable value of $114.8 million for 110 William Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $12.5 million a year, roughly $15.80 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1000770008 show the actual bill.

What is the assessed value of 110 William Street?

For tax year 2026/27, the NYC Department of Finance puts the market value of 110 William Street at $255.1 million ($32.2 million of it land) and its assessed value at $114.8 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 76% from 2022/23 ($145.2 million) to 2026/27.

Are there vacant storefronts at 110 William Street?

Owners registered 5 storefronts at 110 William Street for December 31, 2025, the newest annual filing the city has published, and 1 of them stood vacant that day. At least one storefront here has been reported vacant at the end of every year since 2021. These are the owners' filings with the Department of Finance under Local Law 157, so a storefront vacant on December 31, 2025 may have been leased since. Owners and brokers can list a storefront on Leasemark for free.

Is there office space for lease at 110 William Street?

No space at 110 William 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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