Office building · Midtown, Manhattan

Esso Building

15 West 51st Street, New York, NY 10019

The Esso Building (15 West 51st Street) is a 33-floor office building in Midtown, Manhattan, built in 1947, with about 544,000 square feet of office space according to city records.

Also at 75 Rockefeller Plaza, 15-19 West 51st Street and 14-36 West 52nd Street.

Office space
544K SF
Floors
33
Year built
1947
Zoning
C5-2.5

Office space next to its nearest neighbors

  1. Esso BuildingThis building544K SF
  2. 640 Fifth Avenue1 min walk210K SF
  3. 25 West 52nd Street1 min walk46K SF
  4. 7 West 51st Street1 min walk37K SF

The 72nd largest of the 351 office buildings we track in Midtown. Compare it with 6 neighbors

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Compared with its neighbors

How the Esso Building compares

Next to the 6 nearest large office buildings, all within a 1 minute walk, the Esso Building ranks 3rd of 7 by office floor area. It went up in 1947; the median neighbor dates from 1949. Its estimated property tax, about $21.07 a square foot of floor area before abatements, is below the neighbors' median of $26.06.

The Esso Building and the 6 nearest large office buildings: size, floors, year built, estimated property tax per square foot and last sale
BuildingOffice spaceFloorsBuiltTax / SFLast sale
Esso Building, 15 West 51st StreetThis building544K SF331947$21.07n/a
7 West 51st Street1 min walk37K SF101941$8.84Nov 2010, $31.5M
25 West 52nd Street1 min walk46K SF161989$1.53n/a
640 Fifth Avenue1 min walk210K SF211940$66.80n/a
650 Fifth Avenue1 min walk271K SF361977$35.33Mar 2026, $435M
666 Fifth Avenue1 min walk1.2M SF401958$33.15n/a
Radio City Music Hall, 1260 Avenue of the Americas1 min walk1.9M SF311932$18.97n/a
The 72nd largest of the 351 office buildings we track in Midtown: 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

Building name
Esso Building
Other addresses
75 Rockefeller Plaza; 15-19 West 51st Street; 14-36 West 52nd Street
ZIP code
10019
Building type
Office building (city class O4)
Total floor area
582,428 SF
Commercial floor area
582,428 SF
Office
544,135 SF
Retail
38,293 SF
Height
33 floors
Average floor
About 17,600 SF (floor area divided by floors)
Year built
1947
Last major alteration
2014
Lot area
37,557 SF
Zoning district
C5-2.5
Built FAR
15.51
Max commercial FAR
12
Landmark status
Individual landmark
Tax lot (BBL)
1012670022

Nearest subway

  • 5 Av/53 St3 min walk · Not accessible
  • 47-50 Sts-Rockefeller Ctr4 min walk · Accessible station
  • 57 St5 min walk · Accessible station

Nearby large buildings

All 15 large office buildings on West 51st Street

Source: NYC Department of City Planning, PLUTO 26v2, pulled 2026-10-16; addresses from the Property Address Directory (PAD) 26b; building name from the NYC Landmarks Preservation Commission (below); subway stations from the MTA Subway Stations dataset, pulled 2026-10-16. 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 4 storefronts at the Esso Building for December 31, 2025, the newest annual filing the city has published, and none stood vacant that day. A year earlier, 2 of 4 stood vacant.

Storefronts registered for December 31, 2025
4
Vacant that day
0
Share vacant across Midtown
14.3%
Share vacant along West 51st Street
20.0%
Share vacant citywide
9.2%

Vacant on December 31, by year

  • 20191 of 4
  • 20201 of 3
  • 20211 of 3
  • 20221 of 3
  • 20231 of 3
  • 20242 of 4
  • 20250 of 4

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 2025, pulled 2026-10-16. 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 2025 filing was due June 1, 2026, 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 75 PLAZA as the owner of record. For tax year 2026/27 the city values the Esso Building at $262.3 million and assesses it at $118 million. After phase-ins and exemptions its taxable value is $113.1 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 $12.3 million a year before abatements, roughly $21.07 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
75 PLAZA
Tax class
Class 4 (commercial and industrial)
City market value
$262,309,000
Land market value
$76,214,000
Assessed value
$118,039,050
Taxable value (phased in)
$113,102,910
Estimated yearly tax
About $12.3 million
Tax per SF of floor area
About $21.07

City market value by tax year

  • 2022/23$245.8 million
  • 2023/24$245.2 million
  • 2024/25$248.6 million
  • 2025/26$254.7 million
  • 2026/27$262.3 million

Market value rose 7% from 2022/23 ($245.8 million) to 2026/27.

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

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How to find who owns any NYC building

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 2026-10-16; 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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SEC filings (EDGAR)

Companies with offices here

One investment manager gives 15 West 51st Street as its office address in SEC filings.

Investment manager

Office address on their latest 13F holdings report

  • TimesSquare Capital Management, LLC13F, Aug 2026

Source: U.S. Securities and Exchange Commission, EDGAR, Financial Statement Data Sets (2025 Q4 to 2026 Q3) and Form 13F Data Sets (through August 2026), pulled 2026-10-24; names as filed. The address is the one each company reports to the SEC. This is not a tenant roster: private companies and most smaller firms do not file with the SEC, a company can report a building it owns, and an address can trail a move by a quarter. Care-of addresses, blank check companies and asset-backed issuers are left out.

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NYC energy benchmarking (Local Law 84)

Energy score, grade and emissions

The Esso Building reported an ENERGY STAR score of 83 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 45 kBtu per square foot, 42% below the national median of 77 for a similar property. Its greenhouse gas emissions were about 2,991 metric tons of CO2e (4.85 kg per square foot).

ENERGY STAR score (2024)
83 of 100
Grade this score earns (Local Law 33)
B (70 to 84)
Property type (Portfolio Manager)
Office
Site energy use intensity
45 kBtu/SF
National median for the type
77 kBtu/SF
Greenhouse gas emissions
2,991 t CO2e
Emissions per SF
4.85 kg CO2e
Floor area in the filing
616,778 SF
ENERGY STAR certified
2022, 2023, 2024

ENERGY STAR score by year

  • 202285 (A)
  • 202383 (B)
  • 202483 (B)

Energy sources in 2024

  • Electricity88%
  • Natural gas12%
  • Fuel oil1%

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 2026-10-16; 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, the Esso Building comes to about 2,250 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 4,835 tons for 2024 to 2029 (47% of the limit), so it would owe no penalty. From 2030 the limit drops to 1,820 tons and the same energy use counts as about 1,220 tons, still under the limit.

Period
2024 to 2029
Emissions limit
4,835 t CO2e
Estimated emissions
2,250 t CO2e
Under the limit by
2,586 t CO2e
Estimated penalty a year
None
Period
2030 to 2034
Emissions limit
1,820 t CO2e
Estimated emissions
1,220 t CO2e
Under the limit by
599 t CO2e
Estimated penalty a year
None

Estimated from the owner's 2024 Local Law 84 filing, which reports energy by source and floor area by use: Office 396,086 SF; Financial Office 181,668 SF; Retail Store 39,024 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.

How Local Law 97 works: who is covered, the 2030 limits and what owners, tenants and buyers should check.

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NYC Department of Buildings permits

Work permits and build-outs

In the 12 months to October 2026, the Department of Buildings issued first permits for 11 jobs at the Esso Building. In the last two years, interior work was permitted on 12 floors (floors 1 to 3, 8 to 11, 18, 19, 24, 25 and 27, the cellar, the mezzanine and the sub-cellar). The newest build-out, on floor 8, was first permitted in August 2026 (construction, mechanical, sprinklers; filed cost estimate $195,000).

New jobs, last 12 months
11
Initial permits, last 12 months
16
Newest job first permitted
October 2026
Interior build-outs, last 24 months
11
Floors with interior work, last 24 months
1 to 3, 8 to 11, 18, 19, 24, 25 and 27, cellar, mezzanine, sub-cellar

Recent build-outs

  • Floor 8August 2026Construction, Mechanical, Sprinklers; 3 jobs; est. $195,000
  • Floor 11April 2026Construction, Mechanical, Plumbing, Sprinklers; 4 jobs; est. $1.3 million
  • Floors 1 to 3, 10, 24 and 25, cellar, mezzanine, sub-cellarMarch 2026Construction, Mechanical, Plumbing, Sprinklers, Structural; est. $1.4 million
  • Floor 18January 2026Construction, Mechanical, Sprinklers; 3 jobs; est. $333,000
  • Floor 24October 2025Construction; est. $52,000; signed off
  • Floor 19April 2025Construction, Mechanical, Sprinklers; 3 jobs; est. $256,000; signed off

The newest 6 of 11 in the last 24 months.

New jobs by year

  • 20212
  • 20228
  • 202318
  • 20247
  • 202513
  • 2026 to date11

Source: NYC Department of Buildings, DOB NOW: Build Approved Permits, pulled 2026-10-24 (permits issued through 2026-10-22). 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

The Esso Building was designed by Robert Carson & Earl Lundin, Wallace Harrison (consulting) and built in 1946-1947 in the Art Deco style. The Landmarks Preservation Commission designated it a New York City landmark on April 23, 1985, as part of Rockefeller Center.

Architect
Robert Carson & Earl Lundin, Wallace Harrison (consulting)
Constructed
1946-1947
Style
Art Deco
Primary material
Indiana limestone
Built as
Office building
City landmark
Part of Rockefeller Center: individual landmark, designated April 23, 1985 (LP-01446)

Source: NYC Landmarks Preservation Commission, Designated and Calendared Buildings and Sites and Individual Landmark and Historic District Building Database on NYC Open Data, pulled 2026-10-16. A designation can cover part of a lot, such as a facade or a lobby interior.

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Questions about Esso Building

How big is the Esso Building?

The Esso Building has about 582,000 square feet of floor area in total, including 544,000 square feet of office and 38,000 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 the Esso Building built?

The Landmarks Preservation Commission's building records date the Esso Building to 1946-1947, designed by Robert Carson & Earl Lundin, Wallace Harrison (consulting). The building is 33 floors tall.

Who designed the Esso Building?

Robert Carson & Earl Lundin, Wallace Harrison (consulting), according to the Landmarks Preservation Commission's building records, which list the style as Art Deco and its original use as an office building.

Is the Esso Building a New York City landmark?

Yes. The Landmarks Preservation Commission designated the Esso Building an individual landmark on April 23, 1985 (LP-01446), as part of Rockefeller Center. Changes to a designated landmark, including many storefront, window and signage changes, need a permit from the Commission.

What is the address of the Esso Building?

The Esso Building is at 15 West 51st Street in Midtown, Manhattan. City records list 75 Rockefeller Plaza, 15-19 West 51st Street and 14-36 West 52nd Street on the same tax lot (BBL 1012670022). A space listed on Leasemark at any of these addresses shows up on this page.

What is the ZIP code of 15 West 51st Street?

15 West 51st Street is in ZIP code 10019, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The Esso Building is at 15 West 51st Street, New York, NY 10019, in Midtown.

What is the zoning at the Esso Building?

The lot is in the C5-2.5 zoning district. PLUTO lists a built floor area ratio (FAR) of 15.51 and a maximum commercial FAR of 12 for this lot.

What subway station is closest to the Esso Building?

The closest subway station to the Esso Building is 5 Av/53 St (the E and F trains), about 700 feet away in a straight line, roughly 3 minutes on foot. Also nearby: 47-50 Sts-Rockefeller Ctr (the B, D, F and M trains), 4 min walk; 57 St (the M train), 5 min walk. Walking times are straight-line estimates; the street route is longer.

Who owns the Esso Building?

The NYC Department of Finance's 2026/27 assessment roll lists 75 PLAZA as the owner of record of the Esso Building (BBL 1012670022). Deeds and mortgages for the lot are public in ACRIS, the city's property records system.

Who are the tenants at the Esso Building?

Leasemark does not have the building's tenant roster, but SEC filings name companies with offices at the Esso Building. One investment manager files 13F holdings reports from the address: TimesSquare Capital Management, LLC. Private companies do not file with the SEC, so the full list of tenants is longer, and a company can also report a building it owns.

What is the energy grade of the Esso Building?

The Esso Building reported an ENERGY STAR score of 83 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 83 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 45 kBtu per square foot, 42% below the national median of 77 for a similar property. Its greenhouse gas emissions were about 2,991 metric tons of CO2e (4.85 kg per square foot).

Does the Esso Building meet Local Law 97?

At its 2024 energy use, the Esso Building comes to about 2,250 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 4,835 tons for 2024 to 2029 (47% of the limit), so it would owe no penalty. From 2030 the limit drops to 1,820 tons and the same energy use counts as about 1,220 tons, still under the limit. 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 the Esso Building?

In the 12 months to October 2026, the Department of Buildings issued first permits for 11 jobs at the Esso Building. In the last two years, interior work was permitted on 12 floors (floors 1 to 3, 8 to 11, 18, 19, 24, 25 and 27, the cellar, the mezzanine and the sub-cellar). The newest build-out, on floor 8, was first permitted in August 2026 (construction, mechanical, sprinklers; filed cost estimate $195,000). These are the Department of Buildings' DOB NOW work permits for tax lot 1012670022. 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 the Esso Building?

The Department of Finance's 2026/27 assessment roll lists a taxable value of $113.1 million for the Esso Building. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $12.3 million a year, roughly $21.07 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1012670022 show the actual bill.

What is the assessed value of the Esso Building?

For tax year 2026/27, the NYC Department of Finance puts the market value of the Esso Building at $262.3 million ($76.2 million of it land) and its assessed value at $118 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 7% from 2022/23 ($245.8 million) to 2026/27.

Are there vacant storefronts at the Esso Building?

Owners registered 4 storefronts at the Esso Building for December 31, 2025, the newest annual filing the city has published, and none stood vacant that day. A year earlier, 2 of 4 stood vacant. 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 the Esso Building?

No space at 15 West 51st Street is listed on Leasemark right now. Nearby on Leasemark: office space for lease at 783 Madison 4th Floor in the Upper East Side (994 SF, $66.40/SF/yr). 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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