Office building with commercial space · Midtown South, Manhattan

15 West 26th Street

New York, NY 10010

15 West 26th Street is a 12-floor office building with commercial space in Midtown South, Manhattan, built in 1911, with about 38,000 square feet of office space according to city records.

Also at 15-17 West 26th Street.

Office space
38K SF
Floors
12
Year built
1911
Zoning
M1-8A/R11

Office space next to its nearest neighbors

  1. 12 West 27th Street1 min walk85K SF
  2. 22 West 27th Street1 min walk49K SF
  3. 15 West 26th StreetThis building38K SF

The 182nd 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 15 West 26th Street compares

Next to the 6 nearest large office buildings, all within a 1 minute walk, 15 West 26th Street is the smallest by office floor area. It went up in 1911; the median neighbor dates from 1909. Its estimated property tax, about $13.91 a square foot of floor area before abatements, is above the neighbors' median of $10.47.

15 West 26th Street and the 6 nearest large office buildings: size, floors, year built, estimated property tax per square foot
BuildingOffice spaceFloorsBuiltTax / SF
15 West 26th StreetThis building38K SF121911$13.91
12 West 27th Street1 min walk85K SF181913$10.01
22 West 27th Street1 min walk49K SF121909$8.46
1129 Broadway1 min walk173K SF161896$13.78
28 West 27th Street1 min walk58K SF121909$10.93
1140 Broadway1 min walk115K SF161916$12.19
30 West 26th Street1 min walk77K SF121909$9.10
The 182nd 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). 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
15-17 West 26th Street
ZIP code
10010
Building type
Office building with commercial space (city class O6)
Total floor area
45,309 SF
Commercial floor area
42,009 SF
Office
37,785 SF
Retail
4,224 SF
Height
12 floors
Average floor
About 3,800 SF (floor area divided by floors)
Year built
1911
Last major alteration
2011
Apartments
2
Lot area
4,400 SF
Zoning district
M1-8A/R11
Built FAR
10.3
Max commercial FAR
12
Historic district
Madison Square North Historic District
Tax lot (BBL)
1008280022

Nearest subway

  • 28 St2 min walk · Not accessible
  • 23 St4 min walk · Not accessible
  • 23 St4 min walk · Not accessible

Nearby large buildings

All 22 large office buildings on West 26th 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 storefront registry (Local Law 157)

Storefronts and vacancy

Owners registered one storefront at 15 West 26th Street for December 31, 2024, the newest annual filing the city has published, and it was not vacant that day.

Storefronts registered for December 31, 2024
1
Vacant that day
0
Share vacant across Midtown South
12.7%
Share vacant along West 26th Street
15.9%
Share vacant citywide
8.7%

Vacant on December 31, by year

  • 20190 of 1
  • 2020None registered
  • 20210 of 1
  • 2022None registered
  • 20230 of 1
  • 20240 of 1

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 2026-10-08. 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 MESA REALTY ASSOCIATES as the owner of record. For tax year 2026/27 the city values 15 West 26th Street at $15.1 million and assesses it at $6.79 million. After phase-ins and exemptions its taxable value is $5.81 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 $630,468 a year before abatements, roughly $13.91 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
MESA REALTY ASSOCIATES
Tax class
Class 4 (commercial and industrial)
City market value
$15,083,000
Land market value
$4,400,000
Assessed value
$6,787,350
Taxable value (phased in)
$5,811,840
Estimated yearly tax
About $630,468
Tax per SF of floor area
About $13.91

City market value by tax year

  • 2022/23$10.6 million
  • 2023/24$11.7 million
  • 2024/25$12.3 million
  • 2025/26$14.9 million
  • 2026/27$15.1 million

Market value rose 42% from 2022/23 ($10.6 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 Department of Buildings permits

Work permits and build-outs

The Department of Buildings issued no permits for new jobs at 15 West 26th Street in the 12 months to October 2026; the last one was first permitted in July 2025. In the last two years, interior work was permitted on 3 floors (floors 2, 3 and 5). The newest build-out, on floor 5, was first permitted in July 2025 (construction; filed cost estimate $50,000).

New jobs, last 12 months
0
Initial permits, last 12 months
0
Newest job first permitted
July 2025
Interior build-outs, last 24 months
2
Floors with interior work, last 24 months
2, 3 and 5

Recent build-outs

  • Floor 5July 2025Construction; est. $50,000; signed off
  • Floors 2 and 3March 2025Construction, Plumbing, Sprinklers; est. $300,000

New jobs by year

  • 20210
  • 20221
  • 20233
  • 20245
  • 20252
  • 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.

Landmarks Preservation Commission records

Architecture and history

15 West 26th Street was designed by Buchman & Fox and built in 1910-1911 in the neo-Medieval style. It stands in the Madison Square North Historic District, so exterior changes and new signage go through the Landmarks Preservation Commission.

Architect
Buchman & Fox
Constructed
1910-1911
Style
neo-Medieval
Primary material
Steel frame
Built as
Store, lofts and offices

Source: NYC Landmarks Preservation Commission, Individual Landmark and Historic District Building Database on NYC Open Data, pulled 2026-10-08. A designation can cover part of a lot, such as a facade or a lobby interior.

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 15 West 26th 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 15 West 26th Street

How big is 15 West 26th Street?

15 West 26th Street has about 45,000 square feet of floor area in total, including 38,000 square feet of office and 4,000 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 15 West 26th Street built?

The Landmarks Preservation Commission's building records date 15 West 26th Street to 1910-1911, designed by Buchman & Fox. The building is 12 floors tall.

Who designed 15 West 26th Street?

Buchman & Fox, according to the Landmarks Preservation Commission's building records, which list the style as neo-Medieval and its original use as store, lofts and offices.

What other addresses does 15 West 26th Street have?

City records list 15-17 West 26th Street on the same tax lot (BBL 1008280022) as 15 West 26th Street. A space listed on Leasemark at any of these addresses shows up on this page.

What is the ZIP code of 15 West 26th Street?

15 West 26th Street is in ZIP code 10010, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 15 West 26th Street, New York, NY 10010, in Midtown South.

What is the zoning at 15 West 26th Street?

The lot is in the M1-8A/R11 zoning district. PLUTO lists a built floor area ratio (FAR) of 10.3 and a maximum commercial FAR of 12 for this lot. It is inside the Madison Square North Historic District, so exterior changes go through the Landmarks Preservation Commission.

What subway station is closest to 15 West 26th Street?

The closest subway station to 15 West 26th Street is 28 St (the R and W trains), about 500 feet away in a straight line, roughly 2 minutes on foot. Also nearby: 23 St (the F and M trains), 4 min walk; 23 St (the R and W trains), 4 min walk. Walking times are straight-line estimates; the street route is longer.

Who owns 15 West 26th Street?

The NYC Department of Finance's 2026/27 assessment roll lists MESA REALTY ASSOCIATES as the owner of record of 15 West 26th Street (BBL 1008280022). Deeds and mortgages for the lot are public in ACRIS, the city's property records system.

Is there construction at 15 West 26th Street?

The Department of Buildings issued no permits for new jobs at 15 West 26th Street in the 12 months to October 2026; the last one was first permitted in July 2025. In the last two years, interior work was permitted on 3 floors (floors 2, 3 and 5). The newest build-out, on floor 5, was first permitted in July 2025 (construction; filed cost estimate $50,000). These are the Department of Buildings' DOB NOW work permits for tax lot 1008280022. 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 15 West 26th Street?

The Department of Finance's 2026/27 assessment roll lists a taxable value of $5.81 million for 15 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 $630,468 a year, roughly $13.91 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1008280022 show the actual bill.

What is the assessed value of 15 West 26th Street?

For tax year 2026/27, the NYC Department of Finance puts the market value of 15 West 26th Street at $15.1 million ($4.4 million of it land) and its assessed value at $6.79 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 42% from 2022/23 ($10.6 million) to 2026/27.

Are there vacant storefronts at 15 West 26th Street?

Owners registered one storefront at 15 West 26th Street for December 31, 2024, the newest annual filing the city has published, and it was not 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 15 West 26th Street?

No space at 15 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.

2,180 buildings from city records

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