Office building with commercial space · Garment District, Manhattan

147 West 35th Street

New York, NY 10001

147 West 35th Street is an 18-floor office building with commercial space in the Garment District, Manhattan, built in 1927, with about 91,000 square feet of office space according to city records.

Also at 147-149 West 35th Street.

Office space
91K SF
Floors
18
Year built
1927
Zoning
M1-9A/R12

The 93rd largest of the 140 office buildings we track in the Garment District. Compare it with 6 neighbors

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Compared with its neighbors

How 147 West 35th Street compares

Next to the 6 nearest large office buildings, all within a 1 minute walk, 147 West 35th Street ranks 5th of 7 by office floor area. Built in 1927, it is the newest of them. Its estimated property tax, about $9.08 a square foot of floor area before abatements, is below the neighbors' median of $10.45.

147 West 35th 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
147 West 35th StreetThis building91K SF181927$9.08Jan 2006, $23M
142 West 36th Street1 min walk88K SF161922$11.32May 2019, $81.5M
132 West 36th Street1 min walk168K SF121922$9.55n/a
463 Seventh Avenue1 min walk391K SF221925$12.01n/a
131 West 35th Street1 min walk86K SF131913$9.58n/a
469 Seventh Avenue1 min walk179K SF161921$17.74n/a
141 West 36th Street1 min walk161K SF221911$6.67n/a
The 93rd largest of the 140 office buildings we track in the Garment 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 50,000 SF of the building's main use. Walking times are straight-line estimates.

NYC tax lot records

Building facts

Other address
147-149 West 35th Street
ZIP code
10001
Building type
Office building with commercial space (city class O6)
Total floor area
99,183 SF
Commercial floor area
99,183 SF
Office
90,823 SF
Retail
8,360 SF
Height
18 floors
Average floor
About 5,500 SF (floor area divided by floors)
Year built
1927
Lot area
6,646 SF
Zoning district
M1-9A/R12
Built FAR
14.92
Max commercial FAR
15
Tax lot (BBL)
1008110010

Nearest subway

  • 34 St-Penn Station3 min walk · Accessible station
  • 34 St-Herald Sq3 min walk · Accessible station
  • 34 St-Penn Station5 min walk · Accessible station

Nearby large buildings

All 39 large office buildings on West 35th 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 storefront registry (Local Law 157)

Storefronts and vacancy

Owners registered 3 storefronts at 147 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
3
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

  • 20191 of 3
  • 20200 of 3
  • 2021None registered
  • 20220 of 2
  • 20230 of 3
  • 20240 of 3

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

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 MASAR PROPERTIES LLC as the owner of record. For tax year 2026/27 the city values 147 West 35th Street at $18.4 million and assesses it at $8.3 million. After phase-ins and exemptions its taxable value is $8.3 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 $900,606 a year before abatements, roughly $9.08 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
MASAR PROPERTIES LLC
Tax class
Class 4 (commercial and industrial)
City market value
$18,449,000
Land market value
$2,260,000
Assessed value
$8,302,050
Estimated yearly tax
About $900,606
Tax per SF of floor area
About $9.08

City market value by tax year

  • 2022/23$20.2 million
  • 2023/24$21.5 million
  • 2024/25$18.3 million
  • 2025/26$18.5 million
  • 2026/27$18.4 million

Market value fell 9% from 2022/23 ($20.2 million) to 2026/27.

How the Garment District 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 property records (ACRIS)

Sales history

147 West 35th Street last sold in January 2006 for $23 million, according to the deed recorded with the city. TOWER 147 REALTY LLC sold it to MASAR PROPERTIES N.V. LTD.. That comes to about $232 per square foot of floor area.

Last sale (deed date)
January 5, 2006
Price
$23,000,000
Price per SF of floor area
About $232
Seller
TOWER 147 REALTY LLC
Buyer
MASAR PROPERTIES N.V. LTD.
Deed recorded
January 30, 2006
ACRIS document
2006011200426001
All 22 building sales in the Garment District since 2016

Source: NYC Department of Finance, ACRIS, Real Property Master, Legals and Parties, pulled 2026-10-02; 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 score, grade and emissions

147 West 35th Street reported an ENERGY STAR score of 86 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 57.7 kBtu per square foot, 46% below the national median of 106.6 for a similar property. Its greenhouse gas emissions were about 445 metric tons of CO2e (4.49 kg per square foot).

ENERGY STAR score (2024)
86 of 100
Grade this score earns (Local Law 33)
A (85 or higher)
Property type (Portfolio Manager)
Office
Site energy use intensity
57.7 kBtu/SF
National median for the type
106.6 kBtu/SF
Greenhouse gas emissions
445 t CO2e
Emissions per SF
4.49 kg CO2e
Floor area in the filing
99,184 SF

ENERGY STAR score by year

  • 202284 (B)
  • 202391 (A)
  • 202486 (A)

Energy sources in 2024

  • Natural gas60%
  • Electricity40%

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. 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

The Department of Buildings issued no permits for new jobs at 147 West 35th Street in the 12 months to September 2026; the last one was first permitted in September 2021.

New jobs, last 12 months
0
Initial permits, last 12 months
0
Newest job first permitted
September 2021
Interior build-outs, last 24 months
0

New jobs by year

  • 20211
  • 20220
  • 20230
  • 20240
  • 20250
  • 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.

Before you sign

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

All guides

Questions about 147 West 35th Street

How big is 147 West 35th Street?

147 West 35th Street has about 99,000 square feet of floor area in total, including 91,000 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 147 West 35th Street built?

City records list 1927 as the year built. The building is 18 floors tall.

What other addresses does 147 West 35th Street have?

City records list 147-149 West 35th Street on the same tax lot (BBL 1008110010) as 147 West 35th Street. A space listed on Leasemark at any of these addresses shows up on this page.

What is the ZIP code of 147 West 35th Street?

147 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 147 West 35th Street, New York, NY 10001, in the Garment District.

What is the zoning at 147 West 35th Street?

The lot is in the M1-9A/R12 zoning district. PLUTO lists a built floor area ratio (FAR) of 14.92 and a maximum commercial FAR of 15 for this lot.

What subway station is closest to 147 West 35th Street?

The closest subway station to 147 West 35th Street is 34 St-Penn Station (the 1, 2 and 3 trains), about 700 feet away in a straight line, roughly 3 minutes on foot. The MTA lists it as an accessible station. Also nearby: 34 St-Herald Sq (the B, D, F, M, N, Q, R and W trains), 3 min walk; 34 St-Penn Station (the A, C and E trains), 5 min walk. Walking times are straight-line estimates; the street route is longer.

Who owns 147 West 35th Street?

The NYC Department of Finance's 2026/27 assessment roll lists MASAR PROPERTIES LLC as the owner of record of 147 West 35th Street (BBL 1008110010). 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 147 West 35th Street last sold?

147 West 35th Street last sold in January 2006 for $23 million, according to the deed recorded with the city. TOWER 147 REALTY LLC sold it to MASAR PROPERTIES N.V. LTD.. That comes to about $232 per square foot of floor area. The deed is ACRIS document 2006011200426001 (BBL 1008110010) 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.

What is the energy grade of 147 West 35th Street?

147 West 35th Street reported an ENERGY STAR score of 86 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 86 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 57.7 kBtu per square foot, 46% below the national median of 106.6 for a similar property. Its greenhouse gas emissions were about 445 metric tons of CO2e (4.49 kg per square foot).

Is there construction at 147 West 35th Street?

The Department of Buildings issued no permits for new jobs at 147 West 35th Street in the 12 months to September 2026; the last one was first permitted in September 2021. These are the Department of Buildings' DOB NOW work permits for tax lot 1008110010. 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 147 West 35th Street?

The Department of Finance's 2026/27 assessment roll lists a taxable value of $8.3 million for 147 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 $900,606 a year, roughly $9.08 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1008110010 show the actual bill.

What is the assessed value of 147 West 35th Street?

For tax year 2026/27, the NYC Department of Finance puts the market value of 147 West 35th Street at $18.4 million ($2.26 million of it land) and its assessed value at $8.3 million, the 45% of market value the city assesses for Class 4 property. The city's market value fell 9% from 2022/23 ($20.2 million) to 2026/27.

Are there vacant storefronts at 147 West 35th Street?

Owners registered 3 storefronts at 147 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 147 West 35th Street?

No space at 147 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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