Office building with commercial space · Garment District, Manhattan
131 West 35th Street
New York, NY 10001
131 West 35th Street is a 13-floor office building with commercial space in the Garment District, Manhattan, built in 1913, with about 86,000 square feet of office space according to city records.
Also at 131-137 West 35th Street.
- Office space
- 86K SF
- Floors
- 13
- Year built
- 1913
- Zoning
- M1-9A/R12
The 106th largest of the 140 office buildings we track in the Garment District. Compare it with 6 neighbors
No space at 131 West 35th Street is listed on Leasemark yet. Own or broker space here? List it free and it is matched against every active requirement the day it goes up, or import a spreadsheet of up to 50 spaces at once.
Compared with its neighbors
How 131 West 35th Street compares
Next to the 6 nearest large office buildings, all within a 1 minute walk, 131 West 35th Street is the smallest by office floor area. It went up in 1913; the median neighbor dates from 1922. Its estimated property tax, about $9.58 a square foot of floor area before abatements, is close to the neighbors' median of $9.32.
| Building | Office space | Floors | Built | Tax / SF | Last sale |
|---|---|---|---|---|---|
| 131 West 35th Street | 86K SF | 13 | 1913 | $9.58 | n/a |
| 132 West 36th Street | 168K SF | 12 | 1922 | $9.55 | n/a |
| 1333 Broadway | 217K SF | 12 | 1915 | $19.91 | n/a |
| 147 West 35th Street | 91K SF | 18 | 1927 | $9.08 | Jan 2006, $23M |
| 142 West 36th Street | 88K SF | 16 | 1922 | $11.32 | May 2019, $81.5M |
| Fashion Tower, 135 West 36th Street | 104K SF | 22 | 1926 | $8.63 | n/a |
| 141 West 36th Street | 161K SF | 22 | 1911 | $6.67 | 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
- 131-137 West 35th Street
- ZIP code
- 10001
- Building type
- Office building with commercial space (city class O6)
- Total floor area
- 91,777 SF
- Commercial floor area
- 91,777 SF
- Office
- 85,777 SF
- Retail
- 6,000 SF
- Height
- 13 floors
- Average floor
- About 7,100 SF (floor area divided by floors)
- Year built
- 1913
- Lot area
- 7,406 SF
- Zoning district
- M1-9A/R12
- Built FAR
- 12.39
- Max commercial FAR
- 15
- Tax lot (BBL)
- 1008110016
Nearest subway
- 34 St-Herald Sq
- 34 St-Penn Station
- Times Sq-42 St
Source: NYC Department of City Planning, PLUTO 26v2, pulled 2026-09-30; addresses from the Property Address Directory (PAD) 26b; subway stations from the MTA Subway Stations dataset, pulled 2026-10-02. 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 131 West 35th 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 the Garment District
- 14.0%
- Share vacant along West 35th Street
- 7.3%
- Share vacant citywide
- 8.7%
Vacant on December 31, by year
Need a storefront in the Garment District? Get matchedStorefront vacancy across New York City
Source: NYC Department of Finance, Storefronts Reported Vacant or Not (Local Law 157), annual filings for 2019 to 2024, pulled 2026-10-02. 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 131 W. 35 ST.TENANTS CORP. as the owner of record. For tax year 2026/27 the city values 131 West 35th Street at $18.5 million and assesses it at $8.34 million. After phase-ins and exemptions its taxable value is $8.1 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 $878,786 a year before abatements, roughly $9.58 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
- 131 W. 35 ST.TENANTS CORP.
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $18,541,000
- Land market value
- $4,300,000
- Assessed value
- $8,343,450
- Taxable value (phased in)
- $8,100,900
- Estimated yearly tax
- About $878,786
- Tax per SF of floor area
- About $9.58
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 2026-10-02; 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 Department of Buildings permits
Work permits and build-outs
In the 12 months to September 2026, the Department of Buildings issued first permits for 1 job at 131 West 35th Street. In the last two years, interior work was permitted on one floor (floor 3). The newest build-out, on floor 3, was first permitted in August 2026 (construction; filed cost estimate $511,000).
- 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
- 3
Recent build-outs
New jobs by year
Build-outs across the Garment DistrictWhere NYC offices are being built out
Source: NYC Department of Buildings, DOB NOW: Build Approved Permits, pulled 2026-10-02 (permits issued through 2026-09-30). 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 131 West 35th Street
How big is 131 West 35th Street?
131 West 35th Street has about 92,000 square feet of floor area in total, including 86,000 square feet of office and 6,000 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 131 West 35th Street built?
City records list 1913 as the year built. The building is 13 floors tall.
What other addresses does 131 West 35th Street have?
City records list 131-137 West 35th Street on the same tax lot (BBL 1008110016) as 131 West 35th Street. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 131 West 35th Street?
131 West 35th 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 131 West 35th Street, New York, NY 10001, in the Garment District.
What is the zoning at 131 West 35th Street?
The lot is in the M1-9A/R12 zoning district. PLUTO lists a built floor area ratio (FAR) of 12.39 and a maximum commercial FAR of 15 for this lot.
What subway station is closest to 131 West 35th Street?
The closest subway station to 131 West 35th Street is 34 St-Herald Sq (the B, D, F, M, N, Q, R and W trains), about 600 feet away in a straight line, roughly 2 minutes on foot. The MTA lists it as an accessible station. Also nearby: 34 St-Penn Station (the 1, 2 and 3 trains), 3 min walk; 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), 5 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 131 West 35th Street?
The NYC Department of Finance's 2026/27 assessment roll lists 131 W. 35 ST.TENANTS CORP. as the owner of record of 131 West 35th Street (BBL 1008110016). Deeds and mortgages for the lot are public in ACRIS, the city's property records system.
Is there construction at 131 West 35th Street?
In the 12 months to September 2026, the Department of Buildings issued first permits for 1 job at 131 West 35th Street. In the last two years, interior work was permitted on one floor (floor 3). The newest build-out, on floor 3, was first permitted in August 2026 (construction; filed cost estimate $511,000). These are the Department of Buildings' DOB NOW work permits for tax lot 1008110016. 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 131 West 35th Street?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $8.1 million for 131 West 35th Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $878,786 a year, roughly $9.58 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1008110016 show the actual bill.
What is the assessed value of 131 West 35th Street?
For tax year 2026/27, the NYC Department of Finance puts the market value of 131 West 35th Street at $18.5 million ($4.3 million of it land) and its assessed value at $8.34 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 8% from 2022/23 ($17.2 million) to 2026/27.
Are there vacant storefronts at 131 West 35th Street?
Owners registered 2 storefronts at 131 West 35th 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 131 West 35th Street?
No space at 131 West 35th 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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Garment District
Transit hubs in the Garment District
- B D F M N Q R W at 34 St-Herald Sq
- 1 2 3 at 34 St-Penn Station