Office building · Financial District, Manhattan

120 Wall Street

New York, NY 10005

120 Wall Street is a 33-floor office building in the Financial District, Manhattan, built in 1929, with about 559,000 square feet of office space according to city records.

Also at 97 Pine Street, 59-67 South Street, 60-68 South Street and 114-120 Wall Street.

Office space
559K SF
Floors
33
Year built
1929
Zoning
C6-9

Office space next to its nearest neighbors

  1. Continental Center1 min walk1.1M SF
  2. 111 Wall Street1 min walk982K SF
  3. Wall Street Plaza1 min walk665K SF
  4. 120 Wall StreetThis building559K SF

The 41st 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 120 Wall Street compares

Next to the 6 nearest large office buildings, all within a 2 minute walk, 120 Wall Street ranks 5th of 7 by office floor area. Built in 1929, it is the oldest of them. Its property tax is fully exempt on the city's assessment roll.

120 Wall 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
120 Wall StreetThis building559K SF331929Exemptn/a
Continental Center, 180 Maiden Lane1 min walk1.1M SF411982$12.13Jul 2024, $297M
Wall Street Plaza, 88 Pine Street1 min walk665K SF321973$8.48n/a
111 Wall Street1 min walk982K SF241968$10.47Jun 2021, $220M
80 South Street2 min walk44K SF61950$7.11Mar 2016, $390M (2 lots)
77 Front Street2 min walk930K SF361987$13.16Apr 2015, $198M
175 Water Street2 min walk456K SF301983$12.93n/a
The 41st 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
97 Pine Street; 59-67 South Street; 60-68 South Street; 114-120 Wall Street
ZIP code
10005
Building type
Office building (city class O4)
Total floor area
582,412 SF
Commercial floor area
582,412 SF
Office
558,708 SF
Retail
16,051 SF
Industrial and storage
7,653 SF
Height
33 floors
Average floor
About 17,600 SF (floor area divided by floors)
Year built
1929
Lot area
23,475 SF
Zoning district
C6-9
Built FAR
24.81
Max commercial FAR
15
Tax lot (BBL)
1000370001

Nearest subway

  • Wall St4 min walk · Not accessible
  • Broad St6 min walk · Not accessible
  • Fulton St6 min walk · Accessible station

Nearby large buildings

All 10 large office buildings on Wall 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 Department of Finance records

Owner, property tax and assessed value

The Department of Finance lists 120 WALL CO as the owner of record. For tax year 2026/27 the city values 120 Wall Street at $126.1 million and assesses it at $56.7 million. Exemptions on the roll cover the whole taxable value, which is common for government, nonprofit and payment-in-lieu-of-taxes properties.

Owner of record
120 WALL CO
Tax class
Class 4 (commercial and industrial)
City market value
$126,100,000
Land market value
$24,550,000
Assessed value
$56,745,000
Exemptions
$56,745,000
Estimated yearly tax
Fully exempt on the roll

City market value by tax year

  • 2022/23$91.5 million
  • 2023/24$103.4 million
  • 2024/25$108.8 million
  • 2025/26$110.6 million
  • 2026/27$126.1 million

Market value rose 38% from 2022/23 ($91.5 million) to 2026/27.

How the Financial District compares: property tax per SF across NYC neighborhoodsHow NYC commercial property tax works, and why some towers show $0

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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. Exempt properties can still owe charges or payments in lieu of taxes that the roll does not show.

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SEC filings (EDGAR)

Companies with offices here

One public company gives 120 Wall Street as its office address in SEC filings.

Public company

Principal executive office on their latest 10-K or 10-Q

  • SIEBERT FINANCIAL CORP (SIEB)10-Q, Aug 2026

Source: U.S. Securities and Exchange Commission, EDGAR, Financial Statement Data Sets (2025 Q4 to 2026 Q3) and Form 13F Data Sets (through August 2026), pulled 2026-10-24; names as filed. The address is the one each company reports to the SEC. This is not a tenant roster: private companies and most smaller firms do not file with the SEC, a company can report a building it owns, and an address can trail a move by a quarter. Care-of addresses, blank check companies and asset-backed issuers are left out.

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NYC energy benchmarking (Local Law 84)

Energy score, grade and emissions

120 Wall Street reported an ENERGY STAR score of 75 out of 100 for 2024 in its Local Law 84 benchmarking filing. Under Local Law 33 that score earns a B (70 to 84). Its site energy use came to 62 kBtu per square foot, 31% below the national median of 89.8 for a similar property. Its greenhouse gas emissions were about 3,740 metric tons of CO2e (6.14 kg per square foot).

ENERGY STAR score (2024)
75 of 100
Grade this score earns (Local Law 33)
B (70 to 84)
Property type (Portfolio Manager)
Office
Site energy use intensity
62 kBtu/SF
National median for the type
89.8 kBtu/SF
Greenhouse gas emissions
3,740 t CO2e
Emissions per SF
6.14 kg CO2e
Floor area in the filing
608,966 SF
ENERGY STAR certified
2011, 2015, 2016, 2017, 2018, 2019, 2020

Energy sources in 2024

  • Electricity67%
  • District steam33%

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. 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 120 Wall Street. In the last two years, interior work was permitted on 4 floors (floors 3, 16, 18 and 20). The newest build-out, on floor 3, was first permitted in December 2025 (mechanical; filed cost estimate $100,000).

New jobs, last 12 months
1
Initial permits, last 12 months
1
Newest job first permitted
December 2025
Interior build-outs, last 24 months
4
Floors with interior work, last 24 months
3, 16, 18 and 20
Facade and sidewalk jobs, last 24 months
1

Recent build-outs

  • Floor 3December 2025Mechanical; est. $100,000
  • Floor 20May 2025Construction, Mechanical, Plumbing, Sprinklers; 5 jobs; est. $429,000; signed off
  • Floor 16January 2025Construction, Mechanical, Sprinklers; 3 jobs; est. $79,000; signed off
  • Floor 18December 2024Construction, Mechanical, Plumbing, Sprinklers; 4 jobs; est. $188,000; signed off

New jobs by year

  • 202125
  • 20224
  • 202315
  • 202420
  • 202511
  • 2026 to date0

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.

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Before you sign

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

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Questions about 120 Wall Street

How big is 120 Wall Street?

120 Wall Street has about 582,000 square feet of floor area in total, including 559,000 square feet of office, 16,000 square feet of retail and 8,000 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 120 Wall Street built?

City records list 1929 as the year built. The building is 33 floors tall.

What other addresses does 120 Wall Street have?

City records list 97 Pine Street, 59-67 South Street, 60-68 South Street and 114-120 Wall Street on the same tax lot (BBL 1000370001) as 120 Wall Street. A space listed on Leasemark at any of these addresses shows up on this page.

What is the ZIP code of 120 Wall Street?

120 Wall Street is in ZIP code 10005, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 120 Wall Street, New York, NY 10005, in the Financial District.

What is the zoning at 120 Wall Street?

The lot is in the C6-9 zoning district. PLUTO lists a built floor area ratio (FAR) of 24.81 and a maximum commercial FAR of 15 for this lot.

What subway station is closest to 120 Wall Street?

The closest subway station to 120 Wall Street is Wall St (the 2 and 3 trains), about 0.2 miles away in a straight line, roughly 4 minutes on foot. Also nearby: Broad St (the J and Z trains), 6 min walk; Fulton St (the 2, 3, 4, 5, A, C, J and Z trains), 6 min walk. Walking times are straight-line estimates; the street route is longer.

Who owns 120 Wall Street?

The NYC Department of Finance's 2026/27 assessment roll lists 120 WALL CO as the owner of record of 120 Wall Street (BBL 1000370001). Deeds and mortgages for the lot are public in ACRIS, the city's property records system.

Who are the tenants at 120 Wall Street?

Leasemark does not have the building's tenant roster, but SEC filings name companies with offices at 120 Wall Street. One public company reports the address as its principal executive office: SIEBERT FINANCIAL CORP (SIEB). Private companies do not file with the SEC, so the full list of tenants is longer, and a company can also report a building it owns.

What is the energy grade of 120 Wall Street?

120 Wall Street reported an ENERGY STAR score of 75 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 75 earns a B. 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 62 kBtu per square foot, 31% below the national median of 89.8 for a similar property. Its greenhouse gas emissions were about 3,740 metric tons of CO2e (6.14 kg per square foot).

Is there construction at 120 Wall Street?

In the 12 months to October 2026, the Department of Buildings issued first permits for 1 job at 120 Wall Street. In the last two years, interior work was permitted on 4 floors (floors 3, 16, 18 and 20). The newest build-out, on floor 3, was first permitted in December 2025 (mechanical; filed cost estimate $100,000). These are the Department of Buildings' DOB NOW work permits for tax lot 1000370001. 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 120 Wall Street?

The Department of Finance's 2026/27 assessment roll lists exemptions covering the whole taxable value of 120 Wall Street, so there is no property tax on the roll to estimate. That is common for government, nonprofit and payment-in-lieu-of-taxes (PILOT) properties. The city's property tax records for BBL 1000370001 show what is actually billed.

What is the assessed value of 120 Wall Street?

For tax year 2026/27, the NYC Department of Finance puts the market value of 120 Wall Street at $126.1 million ($24.6 million of it land) and its assessed value at $56.7 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 38% from 2022/23 ($91.5 million) to 2026/27.

Is there office space for lease at 120 Wall Street?

No space at 120 Wall 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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