Office building with commercial space · Midtown South, Manhattan

134 West 26th Street

New York, NY 10001

134 West 26th Street is a 12-floor office building with commercial space in Midtown South, Manhattan, built in 1911, with about 87,000 square feet of office space according to city records.

Also at 134-140 West 26th Street.

Office space
87K SF
Floors
12
Year built
1911
Zoning
M1-8A/R11

The 92nd largest of the 156 office buildings we track in Midtown South. Compare it with 6 neighbors

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Compared with its neighbors

How 134 West 26th Street compares

Next to the 6 nearest large office buildings, all within a 1 minute walk, 134 West 26th Street ranks 3rd of 7 by office floor area. It went up in 1911; the median neighbor dates from 1910. Its estimated property tax, about $8.95 a square foot of floor area before abatements, is close to the neighbors' median of $9.24.

134 West 26th Street and the 6 nearest large office buildings: size, floors, year built, estimated property tax per square foot
BuildingOffice spaceFloorsBuiltTax / SF
134 West 26th StreetThis building87K SF121911$8.95
137 West 25th Street1 min walk66K SF121910$8.78
122 West 26th Street1 min walk70K SF121913$8.95
151 West 25th Street1 min walk65K SF121909$10.43
127 West 26th Street1 min walk87K SF121912$8.30
119 West 25th Street1 min walk123K SF121906$18.95
151 West 26th Street1 min walk100K SF121911$9.53
The 92nd largest of the 156 office buildings we track in Midtown South: 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). 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
134-140 West 26th Street
ZIP code
10001
Building type
Office building with commercial space (city class O6)
Total floor area
95,069 SF
Commercial floor area
95,069 SF
Office
87,147 SF
Retail
7,922 SF
Height
12 floors
Average floor
About 7,900 SF (floor area divided by floors)
Year built
1911
Last major alteration
1989
Lot area
8,023 SF
Zoning district
M1-8A/R11
Built FAR
11.85
Max commercial FAR
12
Tax lot (BBL)
1008010061

Nearest subway

  • 28 St3 min walk · Not accessible
  • 23 St3 min walk · Not accessible
  • 23 St3 min walk · Not accessible

Nearby large buildings

All 19 large office buildings on West 26th Street

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 Department of Finance records

Owner, property tax and assessed value

The Department of Finance lists 134 40 W 26 ST OWNRS CORP as the owner of record. For tax year 2026/27 the city values 134 West 26th Street at $18.1 million and assesses it at $8.16 million. After phase-ins and exemptions its taxable value is $7.85 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 $851,068 a year before abatements, roughly $8.95 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
134 40 W 26 ST OWNRS CORP
Tax class
Class 4 (commercial and industrial)
City market value
$18,143,000
Land market value
$3,940,000
Assessed value
$8,164,350
Taxable value (phased in)
$7,845,390
Estimated yearly tax
About $851,068
Tax per SF of floor area
About $8.95

City market value by tax year

  • 2022/23$15.4 million
  • 2023/24$16.9 million
  • 2024/25$17.7 million
  • 2025/26$19.1 million
  • 2026/27$18.1 million

Market value rose 18% from 2022/23 ($15.4 million) to 2026/27.

How Midtown South compares: property tax per SF across NYC neighborhoods

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 energy benchmarking (Local Law 84)

Energy use and emissions

134 West 26th Street's 2024 Local Law 84 benchmarking filing got no ENERGY STAR score (no single use that ENERGY STAR scores covers more than half of the floor area), 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 46.6 kBtu per square foot. Its greenhouse gas emissions were about 429 metric tons of CO2e (4.47 kg per square foot).

ENERGY STAR score (2024)
None given
Property type (Portfolio Manager)
Manufacturing/Industrial Plant
Site energy use intensity
46.6 kBtu/SF
Greenhouse gas emissions
429 t CO2e
Emissions per SF
4.47 kg CO2e
Floor area in the filing
96,069 SF

Energy sources in 2024

  • Electricity53%
  • Fuel oil47%

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 2026-10-02; grade cutoffs from the Department of Buildings energy grades page. Figures are as the owner filed them in ENERGY STAR Portfolio Manager.

NYC Department of Buildings permits

Work permits and build-outs

The Department of Buildings issued no permits for new jobs at 134 West 26th Street in the 12 months to September 2026; the last one was first permitted in July 2025. In the last two years, interior work was permitted on one floor (floor 10). The newest build-out, on floor 10, was first permitted in July 2025 (construction, mechanical, plumbing, sprinklers; filed cost estimate $207,000).

New jobs, last 12 months
0
Initial permits, last 12 months
1
Newest job first permitted
July 2025
Interior build-outs, last 24 months
1
Floors with interior work, last 24 months
10

Recent build-outs

  • Floor 10July 2025Construction, Mechanical, Plumbing, Sprinklers; est. $207,000; signed off

New jobs by year

  • 20210
  • 20224
  • 20230
  • 20241
  • 20251
  • 2026 to date0

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.

Office space nearby in Midtown South

Nothing is listed nearby yet. The labeled examples below show how a space appears; they are not on the market.

What a requirement here looks like

No live requirements for office space in Midtown South yet. These labeled examples show what tenants post. List a space in 134 West 26th Street and we match it against every new one automatically.

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Questions about 134 West 26th Street

How big is 134 West 26th Street?

134 West 26th Street has about 95,000 square feet of floor area in total, including 87,000 square feet of office and 8,000 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 134 West 26th Street built?

City records list 1911 as the year built, with a major alteration recorded in 1989. The building is 12 floors tall.

What other addresses does 134 West 26th Street have?

City records list 134-140 West 26th Street on the same tax lot (BBL 1008010061) as 134 West 26th Street. A space listed on Leasemark at any of these addresses shows up on this page.

What is the ZIP code of 134 West 26th Street?

134 West 26th 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 134 West 26th Street, New York, NY 10001, in Midtown South.

What is the zoning at 134 West 26th Street?

The lot is in the M1-8A/R11 zoning district. PLUTO lists a built floor area ratio (FAR) of 11.85 and a maximum commercial FAR of 12 for this lot.

What subway station is closest to 134 West 26th Street?

The closest subway station to 134 West 26th Street is 28 St (the 1 train), about 700 feet away in a straight line, roughly 3 minutes on foot. Also nearby: 23 St (the 1 train), 3 min walk; 23 St (the F and M trains), 3 min walk. Walking times are straight-line estimates; the street route is longer.

Who owns 134 West 26th Street?

The NYC Department of Finance's 2026/27 assessment roll lists 134 40 W 26 ST OWNRS CORP as the owner of record of 134 West 26th Street (BBL 1008010061). Deeds and mortgages for the lot are public in ACRIS, the city's property records system.

Does 134 West 26th Street have an energy grade?

134 West 26th Street's 2024 Local Law 84 benchmarking filing got no ENERGY STAR score (no single use that ENERGY STAR scores covers more than half of the floor area), 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 46.6 kBtu per square foot. Its greenhouse gas emissions were about 429 metric tons of CO2e (4.47 kg per square foot).

Is there construction at 134 West 26th Street?

The Department of Buildings issued no permits for new jobs at 134 West 26th Street in the 12 months to September 2026; the last one was first permitted in July 2025. In the last two years, interior work was permitted on one floor (floor 10). The newest build-out, on floor 10, was first permitted in July 2025 (construction, mechanical, plumbing, sprinklers; filed cost estimate $207,000). These are the Department of Buildings' DOB NOW work permits for tax lot 1008010061. 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 134 West 26th Street?

The Department of Finance's 2026/27 assessment roll lists a taxable value of $7.85 million for 134 West 26th Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $851,068 a year, roughly $8.95 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1008010061 show the actual bill.

What is the assessed value of 134 West 26th Street?

For tax year 2026/27, the NYC Department of Finance puts the market value of 134 West 26th Street at $18.1 million ($3.94 million of it land) and its assessed value at $8.16 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 18% from 2022/23 ($15.4 million) to 2026/27.

Is there office space for lease at 134 West 26th Street?

No space at 134 West 26th 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.

1,677 buildings from city records

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