Office building with commercial space · Gowanus, Brooklyn
160 7th Street
Brooklyn, NY 11215
160 7th Street is a 4-floor office building with commercial space in Gowanus, Brooklyn, built in 1920, with about 39,000 square feet of office space according to city records.
Also at 160-166 7th Street, 117-119 8th Street and 123 8th Street.
- Office space
- 39K SF
- Floors
- 4
- Year built
- 1920
- Zoning
- M2-1
The 8th largest of the 8 office buildings we track in Gowanus. Compare it with 6 neighbors
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Compared with its neighbors
How 160 7th Street compares
Next to the 6 nearest large office buildings, all within a 6 minute walk, 160 7th Street is the smallest by office floor area. It went up in 1920; the median neighbor dates from 1941. Its estimated property tax, about $2.14 a square foot of floor area before abatements, is below the neighbors' median of $8.39.
| Building | Office space | Floors | Built | Tax / SF | Last sale |
|---|---|---|---|---|---|
| 160 7th Street | 39K SF | 4 | 1920 | $2.14 | n/a |
| 168 7th Street | 73K SF | 3 | 1910 | $4.93 | Jul 2013, $15.3M |
| 1 2nd Avenue | 47K SF | 3 | 1957 | $7.60 | n/a |
| 124 9th Street | 100K SF | 4 | 1925 | $9.17 | n/a |
| 361 3rd Avenue | 43K SF | 3 | 1884 | $7.10 | n/a |
| 230 Huntington Street | 50K SF | 6 | 2023 | $12.06 | n/a |
| 78 3rd Street | 68K SF | 4 | 1968 | $14.84 | Sep 2024, $29.5M |
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 addresses
- 160-166 7th Street; 117-119 8th Street; 123 8th Street
- ZIP code
- 11215
- Building type
- Office building with commercial space (city class O5)
- Total floor area
- 52,010 SF
- Commercial floor area
- 52,010 SF
- Office
- 39,000 SF
- Industrial and storage
- 13,010 SF
- Height
- 4 floors
- Average floor
- About 13,000 SF (floor area divided by floors)
- Year built
- 1920
- Lot area
- 20,000 SF
- Zoning district
- M2-1
- Built FAR
- 2.6
- Max commercial FAR
- 2
- Tax lot (BBL)
- 3009960017
Nearest subway
- 4 Av-9 St
- Smith-9 Sts
- Prospect Av
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 160 SEVENTH STREET as the owner of record. For tax year 2026/27 the city values 160 7th Street at $6.99 million and assesses it at $3.14 million. After phase-ins and exemptions its taxable value is $1.03 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 $111,261 a year before abatements, roughly $2.14 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
- 160 SEVENTH STREET
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $6,986,000
- Land market value
- $360,000
- Assessed value
- $3,143,700
- Taxable value (phased in)
- $2,950,920
- Exemptions
- $1,925,280
- Estimated yearly tax
- About $111,261
- Tax per SF of floor area
- About $2.14
City market value by tax year
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 2026-10-09; 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.
Own or manage 160 7th Street? List a space here free and we match it against every active requirement.
NYC energy benchmarking (Local Law 84)
Energy score, grade and emissions
160 7th Street reported an ENERGY STAR score of 94 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 32.3 kBtu per square foot, less than half the national median of 79.3 for a similar property. Its greenhouse gas emissions were about 150 metric tons of CO2e (2.88 kg per square foot).
- ENERGY STAR score (2024)
- 94 of 100
- Grade this score earns (Local Law 33)
- A (85 or higher)
- Property type (Portfolio Manager)
- Office
- Site energy use intensity
- 32.3 kBtu/SF
- National median for the type
- 79.3 kBtu/SF
- Greenhouse gas emissions
- 150 t CO2e
- Emissions per SF
- 2.88 kg CO2e
- Floor area in the filing
- 52,000 SF
ENERGY STAR score by year
Energy sources in 2024
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 2026-10-09; 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, 160 7th Street comes to about 120 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 394 tons for 2024 to 2029 (30% of the limit), so it would owe no penalty. From 2030 the limit drops to 140 tons and the same energy use counts as about 79 tons, still under the limit.
- Period
- 2024 to 2029
- Emissions limit
- 394 t CO2e
- Estimated emissions
- 120 t CO2e
- Under the limit by
- 274 t CO2e
- Estimated penalty a year
- None
- Period
- 2030 to 2034
- Emissions limit
- 140 t CO2e
- Estimated emissions
- 79 t CO2e
- Under the limit by
- 61 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 52,000 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 160 7th Street? List a space here free and we match it against every active requirement.
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Questions about 160 7th Street
How big is 160 7th Street?
160 7th Street has about 52,000 square feet of floor area in total, including 39,000 square feet of office and 13,000 square feet of industrial and storage space, according to NYC PLUTO 26v2. These are the city's estimates for the whole building, not space that is available.
When was 160 7th Street built?
City records list 1920 as the year built. The building is 4 floors tall.
What other addresses does 160 7th Street have?
City records list 160-166 7th Street, 117-119 8th Street and 123 8th Street on the same tax lot (BBL 3009960017) as 160 7th Street. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 160 7th Street?
160 7th Street is in ZIP code 11215, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 160 7th Street, Brooklyn, NY 11215, in Gowanus.
What is the zoning at 160 7th Street?
The lot is in the M2-1 zoning district. PLUTO lists a built floor area ratio (FAR) of 2.6 and a maximum commercial FAR of 2 for this lot.
What subway station is closest to 160 7th Street?
The closest subway station to 160 7th Street is 4 Av-9 St (the F, G and R trains), about 0.2 miles away in a straight line, roughly 4 minutes on foot. Also nearby: Smith-9 Sts (the F and G trains), 5 min walk; Prospect Av (the R train), 11 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 160 7th Street?
The NYC Department of Finance's 2026/27 assessment roll lists 160 SEVENTH STREET as the owner of record of 160 7th Street (BBL 3009960017). Deeds and mortgages for the lot are public in ACRIS, the city's property records system.
What is the energy grade of 160 7th Street?
160 7th Street reported an ENERGY STAR score of 94 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 94 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 32.3 kBtu per square foot, less than half the national median of 79.3 for a similar property. Its greenhouse gas emissions were about 150 metric tons of CO2e (2.88 kg per square foot).
Does 160 7th Street meet Local Law 97?
At its 2024 energy use, 160 7th Street comes to about 120 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 394 tons for 2024 to 2029 (30% of the limit), so it would owe no penalty. From 2030 the limit drops to 140 tons and the same energy use counts as about 79 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.
What are the property taxes at 160 7th Street?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $1.03 million for 160 7th Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $111,261 a year, roughly $2.14 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 3009960017 show the actual bill.
What is the assessed value of 160 7th Street?
For tax year 2026/27, the NYC Department of Finance puts the market value of 160 7th Street at $6.99 million ($360,000 of it land) and its assessed value at $3.14 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 25% from 2022/23 ($5.6 million) to 2026/27.
Is there office space for lease at 160 7th Street?
No space at 160 7th 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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