Office building with commercial space · Midtown, Manhattan

2 West 46th Street

New York, NY 10036

2 West 46th Street is a 16-floor office building with commercial space in Midtown, Manhattan, built in 1926, with about 99,000 square feet of office space according to city records.

Also at 2-8 West 46th Street.

Office space
99K SF
Floors
16
Year built
1926
Zoning
C6-4.5

The 239th largest of the 315 office buildings we track in Midtown. Compare it with 6 neighbors

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Compared with its neighbors

How 2 West 46th Street compares

Next to the 6 nearest large office buildings, all within a 1 minute walk, 2 West 46th Street ranks 3rd of 7 by office floor area. It went up in 1926; the median neighbor dates from 1934. Its estimated property tax, about $17.14 a square foot of floor area before abatements, is above the neighbors' median of $15.34.

2 West 46th 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
2 West 46th StreetThis building99K SF161926$17.14n/a
10 West 46th Street1 min walk65K SF201987$16.08n/a
7 West 45th Street1 min walk60K SF171913$12.53n/a
550 Fifth Avenue1 min walk51K SF121940$24.40Jul 2005, $25.1M
546 Fifth Avenue1 min walk176K SF221989$16.16n/a
21 West 46th Street1 min walk69K SF151929$10.85Jan 2025, $43M
25 West 45th Street1 min walk171K SF161913$14.60Apr 2026, $46.9M
The 239th largest of the 315 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 50,000 SF of the building's main use. Walking times are straight-line estimates.

NYC tax lot records

Building facts

Other address
2-8 West 46th Street
ZIP code
10036
Building type
Office building with commercial space (city class O6)
Total floor area
118,462 SF
Commercial floor area
118,462 SF
Office
98,715 SF
Retail
19,747 SF
Height
16 floors
Average floor
About 7,400 SF (floor area divided by floors)
Year built
1926
Last major alteration
1989
Lot area
10,041 SF
Zoning district
C6-4.5
Built FAR
11.8
Max commercial FAR
12
Tax lot (BBL)
1012610042

Nearest subway

  • 47-50 Sts-Rockefeller Ctr4 min walk · Accessible station
  • 5 Av4 min walk · Not accessible · connects to 42 St-Bryant Pk
  • Grand Central-42 St5 min walk · Accessible station

Nearby large buildings

All 12 large office buildings on West 46th 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 2 West 46th 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 Midtown
14.0%
Share vacant along West 46th Street
5.6%
Share vacant citywide
8.7%

Vacant on December 31, by year

  • 20190 of 5
  • 20200 of 5
  • 20211 of 5
  • 20220 of 3
  • 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 2 WEST 46 BORROWER LLC as the owner of record. For tax year 2026/27 the city values 2 West 46th Street at $43.1 million and assesses it at $19.4 million. After phase-ins and exemptions its taxable value is $18.7 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 $2.03 million a year before abatements, roughly $17.14 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
2 WEST 46 BORROWER LLC
Tax class
Class 4 (commercial and industrial)
City market value
$43,069,000
Land market value
$25,000,000
Assessed value
$19,381,050
Taxable value (phased in)
$18,717,300
Estimated yearly tax
About $2.03 million
Tax per SF of floor area
About $17.14

City market value by tax year

  • 2022/23$37.1 million
  • 2023/24$41.9 million
  • 2024/25$42.8 million
  • 2025/26$43.1 million
  • 2026/27$43.1 million

Market value rose 16% from 2022/23 ($37.1 million) to 2026/27.

How Midtown 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 Department of Buildings permits

Work permits and build-outs

The Department of Buildings issued no permits for new jobs at 2 West 46th Street in the 12 months to September 2026; the last one was first permitted in November 2024. In the last two years, interior work was permitted on one floor (floor 1). The newest build-out, on floor 1, was first permitted in November 2024 (construction; filed cost estimate $18,000).

New jobs, last 12 months
0
Initial permits, last 12 months
0
Newest job first permitted
November 2024
Interior build-outs, last 24 months
1
Floors with interior work, last 24 months
1

Recent build-outs

  • Floor 1November 2024Construction; est. $18,000; signed off

New jobs by year

  • 20212
  • 20220
  • 20231
  • 20242
  • 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.

Office space nearby in Midtown

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 yet. These labeled examples show what tenants post. List a space in 2 West 46th 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.

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Questions about 2 West 46th Street

How big is 2 West 46th Street?

2 West 46th Street has about 118,000 square feet of floor area in total, including 99,000 square feet of office and 20,000 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 2 West 46th Street built?

City records list 1926 as the year built, with a major alteration recorded in 1989. The building is 16 floors tall.

What other addresses does 2 West 46th Street have?

City records list 2-8 West 46th Street on the same tax lot (BBL 1012610042) as 2 West 46th Street. A space listed on Leasemark at any of these addresses shows up on this page.

What is the ZIP code of 2 West 46th Street?

2 West 46th Street is in ZIP code 10036, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 2 West 46th Street, New York, NY 10036, in Midtown.

What is the zoning at 2 West 46th Street?

The lot is in the C6-4.5 zoning district. PLUTO lists a built floor area ratio (FAR) of 11.8 and a maximum commercial FAR of 12 for this lot.

What subway station is closest to 2 West 46th Street?

The closest subway station to 2 West 46th Street is 47-50 Sts-Rockefeller Ctr (the B, D, F and M trains), about 0.2 miles away in a straight line, roughly 4 minutes on foot. The MTA lists it as an accessible station. Also nearby: 5 Av (the 7, B, D, F and M trains, connected to 42 St-Bryant Pk), 4 min walk; Grand Central-42 St (the 4, 5, 6, 7 and S trains), 5 min walk. Walking times are straight-line estimates; the street route is longer.

Who owns 2 West 46th Street?

The NYC Department of Finance's 2026/27 assessment roll lists 2 WEST 46 BORROWER LLC as the owner of record of 2 West 46th Street (BBL 1012610042). 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.

Is there construction at 2 West 46th Street?

The Department of Buildings issued no permits for new jobs at 2 West 46th Street in the 12 months to September 2026; the last one was first permitted in November 2024. In the last two years, interior work was permitted on one floor (floor 1). The newest build-out, on floor 1, was first permitted in November 2024 (construction; filed cost estimate $18,000). These are the Department of Buildings' DOB NOW work permits for tax lot 1012610042. 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 2 West 46th Street?

The Department of Finance's 2026/27 assessment roll lists a taxable value of $18.7 million for 2 West 46th Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $2.03 million a year, roughly $17.14 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1012610042 show the actual bill.

What is the assessed value of 2 West 46th Street?

For tax year 2026/27, the NYC Department of Finance puts the market value of 2 West 46th Street at $43.1 million ($25 million of it land) and its assessed value at $19.4 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 16% from 2022/23 ($37.1 million) to 2026/27.

Are there vacant storefronts at 2 West 46th Street?

Owners registered 3 storefronts at 2 West 46th 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 2 West 46th Street?

No space at 2 West 46th 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.

1,677 buildings from city records

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