Office building with commercial space · Midtown South, Manhattan

148 West 24th Street

New York, NY 10011

148 West 24th Street is a 12-floor office building with commercial space in Midtown South, Manhattan, built in 1910, with about 49,000 square feet of office space according to city records.

Also at 148-150 West 24th Street.

Office space
49K SF
Floors
12
Year built
1910
Zoning
M1-8A/R11

Office space next to its nearest neighbors

  1. 155 West 23rd Street1 min walk64K SF
  2. 152 West 25th Street1 min walk58K SF
  3. 148 West 24th StreetThis building49K SF

The 161st largest of the 184 office buildings we track in Midtown South. Compare it with 6 neighbors

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Compared with its neighbors

How 148 West 24th Street compares

Next to the 6 nearest large office buildings, all within a 1 minute walk, 148 West 24th Street ranks 6th of 7 by office floor area. It went up in 1910; the median neighbor dates from 1911. Its estimated property tax, about $9.41 a square foot of floor area before abatements, is below the neighbors' median of $10.23.

148 West 24th 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
148 West 24th StreetThis building49K SF121910$9.41n/a
155 West 23rd Street1 min walk64K SF121910$17.04Sep 2015, $57.2M
152 West 25th Street1 min walk58K SF121911$6.77n/a
150 West 25th Street1 min walk61K SF121911$9.68n/a
164 West 25th Street1 min walk41K SF121918$6.85n/a
138 West 25th Street1 min walk88K SF121911$10.78n/a
119 West 24th Street1 min walk131K SF121913$18.68Sep 2015, $86.6M
The 161st largest of the 184 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); 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 address
148-150 West 24th Street
ZIP code
10011
Building type
Office building with commercial space (city class O6)
Total floor area
55,923 SF
Commercial floor area
55,923 SF
Office
48,928 SF
Retail
4,813 SF
Height
12 floors
Average floor
About 4,700 SF (floor area divided by floors)
Year built
1910
Lot area
4,937 SF
Zoning district
M1-8A/R11
Built FAR
11.33
Max commercial FAR
12
Tax lot (BBL)
1007990067

Nearest subway

  • 23 St1 min walk · Not accessible
  • 23 St3 min walk · Not accessible
  • 28 St4 min walk · Not accessible

Nearby large buildings

All 10 large office buildings on West 24th Street

Source: NYC Department of City Planning, PLUTO 26v2, pulled 2026-10-05; addresses from the Property Address Directory (PAD) 26b; subway stations from the MTA Subway Stations dataset, pulled 2026-10-05. 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 148 W24 TENANT CORP as the owner of record. For tax year 2026/27 the city values 148 West 24th Street at $11.9 million and assesses it at $5.36 million. After phase-ins and exemptions its taxable value is $4.85 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 $526,012 a year before abatements, roughly $9.41 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
148 W24 TENANT CORP
Tax class
Class 4 (commercial and industrial)
City market value
$11,917,000
Land market value
$990,000
Assessed value
$5,362,650
Taxable value (phased in)
$4,848,930
Estimated yearly tax
About $526,012
Tax per SF of floor area
About $9.41

City market value by tax year

  • 2022/23$9.72 million
  • 2023/24$10.3 million
  • 2024/25$10.9 million
  • 2025/26$11.1 million
  • 2026/27$11.9 million

Market value rose 23% from 2022/23 ($9.72 million) to 2026/27.

How Midtown South compares: property tax per SF across NYC neighborhoodsEstimate this tax bill, or a tenant's share of it

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 2026-10-08; 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 energy benchmarking (Local Law 84)

Energy score, grade and emissions

148 West 24th Street reported an ENERGY STAR score of 70 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 70.3 kBtu per square foot, 25% below the national median of 93.7 for a similar property. Its greenhouse gas emissions were about 363 metric tons of CO2e (5.68 kg per square foot).

ENERGY STAR score (2024)
70 of 100
Grade this score earns (Local Law 33)
B (70 to 84)
Property type (Portfolio Manager)
Office
Site energy use intensity
70.3 kBtu/SF
National median for the type
93.7 kBtu/SF
Greenhouse gas emissions
363 t CO2e
Emissions per SF
5.68 kg CO2e
Floor area in the filing
63,971 SF

ENERGY STAR score by year

  • 202274 (B)
  • 202375 (B)
  • 202470 (B)

Energy sources in 2024

  • Natural gas55%
  • Electricity45%

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 2026-10-08; 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.

Local Law 97 of 2019, estimated

Local Law 97 emissions limit

At its 2024 energy use, 148 West 24th Street comes to about 302 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 485 tons for 2024 to 2029 (62% of the limit), so it would owe no penalty. From 2030 the limit drops to 172 tons and the same energy use counts as about 218 tons, about 46 tons over, or an estimated $12,000 a year unless the building cuts its emissions.

Period
2024 to 2029
Emissions limit
485 t CO2e
Estimated emissions
302 t CO2e
Under the limit by
183 t CO2e
Estimated penalty a year
None
Period
2030 to 2034
Emissions limit
172 t CO2e
Estimated emissions
218 t CO2e
Over the limit by
46 t CO2e
Estimated penalty a year
$12,000

Estimated from the owner's 2024 Local Law 84 filing, which reports energy by source and floor area by use: Office 63,971 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.

Own or manage 148 West 24th Street? List a space here free and we match it against every active requirement.

NYC Department of Buildings permits

Work permits and build-outs

The Department of Buildings issued no permits for new jobs at 148 West 24th Street in the 12 months to October 2026; the last one was first permitted in May 2022.

New jobs, last 12 months
0
Initial permits, last 12 months
0
Newest job first permitted
May 2022
Interior build-outs, last 24 months
0

New jobs by year

  • 20211
  • 20223
  • 20230
  • 20240
  • 20250
  • 2026 to date0

Source: NYC Department of Buildings, DOB NOW: Build Approved Permits, pulled 2026-10-08 (permits issued through 2026-10-06). 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 148 West 24th Street and we match it against every new one automatically.

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 148 West 24th Street

How big is 148 West 24th Street?

148 West 24th Street has about 56,000 square feet of floor area in total, including 49,000 square feet of office and 5,000 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 148 West 24th Street built?

City records list 1910 as the year built. The building is 12 floors tall.

What other addresses does 148 West 24th Street have?

City records list 148-150 West 24th Street on the same tax lot (BBL 1007990067) as 148 West 24th Street. A space listed on Leasemark at any of these addresses shows up on this page.

What is the ZIP code of 148 West 24th Street?

148 West 24th Street is in ZIP code 10011, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 148 West 24th Street, New York, NY 10011, in Midtown South.

What is the zoning at 148 West 24th Street?

The lot is in the M1-8A/R11 zoning district. PLUTO lists a built floor area ratio (FAR) of 11.33 and a maximum commercial FAR of 12 for this lot.

What subway station is closest to 148 West 24th Street?

The closest subway station to 148 West 24th Street is 23 St (the 1 train), about 300 feet away in a straight line, roughly 1 minute on foot. Also nearby: 23 St (the F and M trains), 3 min walk; 28 St (the 1 train), 4 min walk. Walking times are straight-line estimates; the street route is longer.

Who owns 148 West 24th Street?

The NYC Department of Finance's 2026/27 assessment roll lists 148 W24 TENANT CORP as the owner of record of 148 West 24th Street (BBL 1007990067). Deeds and mortgages for the lot are public in ACRIS, the city's property records system.

What is the energy grade of 148 West 24th Street?

148 West 24th Street reported an ENERGY STAR score of 70 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 70 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 70.3 kBtu per square foot, 25% below the national median of 93.7 for a similar property. Its greenhouse gas emissions were about 363 metric tons of CO2e (5.68 kg per square foot).

Does 148 West 24th Street meet Local Law 97?

At its 2024 energy use, 148 West 24th Street comes to about 302 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 485 tons for 2024 to 2029 (62% of the limit), so it would owe no penalty. From 2030 the limit drops to 172 tons and the same energy use counts as about 218 tons, about 46 tons over, or an estimated $12,000 a year unless the building cuts its emissions. 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 148 West 24th Street?

The Department of Buildings issued no permits for new jobs at 148 West 24th Street in the 12 months to October 2026; the last one was first permitted in May 2022. These are the Department of Buildings' DOB NOW work permits for tax lot 1007990067. 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 148 West 24th Street?

The Department of Finance's 2026/27 assessment roll lists a taxable value of $4.85 million for 148 West 24th Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $526,012 a year, roughly $9.41 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1007990067 show the actual bill.

What is the assessed value of 148 West 24th Street?

For tax year 2026/27, the NYC Department of Finance puts the market value of 148 West 24th Street at $11.9 million ($990,000 of it land) and its assessed value at $5.36 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 23% from 2022/23 ($9.72 million) to 2026/27.

Is there office space for lease at 148 West 24th Street?

No space at 148 West 24th 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.

2,180 buildings from city records

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