Commercial condominium · Garment District, Manhattan
214 West 39th Street
New York, NY 10018
214 West 39th Street is a 12-floor commercial condominium in the Garment District, Manhattan, built in 1910, with about 155,000 square feet of office space according to city records.
Also at 214-228 West 39th Street.
- Office space
- 155K SF
- Floors
- 12
- Year built
- 1910
- Zoning
- M1-9A/R12
The 52nd largest of the 155 office buildings we track in the Garment District. Compare it with 6 neighbors
No space at 214 West 39th Street is listed on Leasemark yet. Own or broker space here? List it free and it is matched against every active requirement the day it goes up, or import a spreadsheet of up to 50 spaces at once. Nothing free right now? Get tenant alerts for the Garment District and hear the moment a tenant posts a requirement there. Manage or lease this building? Claim this page.
Print a one-page profile of this building for a tour book or a client proposal.
Compared with its neighbors
How 214 West 39th Street compares
Next to the 6 nearest large office buildings, all within a 1 minute walk, 214 West 39th Street ranks 3rd of 7 by office floor area. It went up in 1910; the median neighbor dates from 1921. Its estimated property tax, about $13.26 a square foot of floor area before abatements, is above the neighbors' median of $10.03.
| Building | Office space | Floors | Built | Tax / SF | Last sale |
|---|---|---|---|---|---|
| 214 West 39th Street | 155K SF | 12 | 1910 | $13.26 | n/a |
| 230 West 39th Street | 53K SF | 16 | 1926 | $10.71 | n/a |
| 209 West 38th Street | 136K SF | 12 | 1910 | $5.05 | n/a |
| 530 Seventh Avenue | 394K SF | 30 | 1929 | $14.14 | n/a |
| 225 West 39th Street | 82K SF | 12 | 1910 | $6.55 | Mar 2024, $22.2M |
| 234 West 39th Street | 77K SF | 10 | 1921 | $9.35 | May 2019, $56.5M |
| 205 West 39th Street | 222K SF | 16 | 1922 | $11.17 | n/a |
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
- 214-228 West 39th Street
- ZIP code
- 10018
- Building type
- Commercial condominium (city class RC)
- Total floor area
- 172,608 SF
- Commercial floor area
- 172,608 SF
- Office
- 154,712 SF
- Retail
- 17,896 SF
- Height
- 12 floors
- Average floor
- About 14,400 SF (floor area divided by floors)
- Year built
- 1910
- Lot area
- 16,236 SF
- Zoning district
- M1-9A/R12
- Built FAR
- 10.63
- Max commercial FAR
- 15
- Tax lot (BBL)
- 1007887501
Nearest subway
- Times Sq-42 St
- 42 St-Bryant Pk
- 34 St-Penn Station
Source: NYC Department of City Planning, PLUTO 26v2, pulled 2026-10-16; addresses from the Property Address Directory (PAD) 26b; 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 5 storefronts at 214 West 39th Street for December 31, 2025, the newest annual filing the city has published, and 1 of them stood vacant that day.
- Storefronts registered for December 31, 2025
- 5
- Vacant that day
- 1
- Share vacant here
- 20.0%
- Share vacant across the Garment District
- 13.7%
- Share vacant along West 39th Street
- 8.5%
- Share vacant citywide
- 9.2%
- Condominium tax lots that filed
- 1
Vacant on December 31, by year
Own or lease out a storefront at 214 West 39th Street? Listing it is free, and it is matched against every active requirement for retail space in the Garment District the day it goes up.
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, summed over the condominium's unit lot that filed, 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
Property tax and assessed value
For tax year 2026/27 the city values 214 West 39th Street at $48.4 million and assesses it at $21.8 million. After phase-ins and exemptions its taxable value is $21.1 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 $2.29 million a year before abatements, roughly $13.26 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.
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $48,374,112
- Land market value
- $14,100,000
- Assessed value
- $21,768,350
- Taxable value (phased in)
- $21,099,168
- Estimated yearly tax
- About $2.29 million
- Tax per SF of floor area
- About $13.26
- Condominium tax lots
- 3
City market value by tax year
Manage or lease this building? Claim this page. Requests are reviewed by hand.
Source: NYC Department of Finance, Property Valuation and Assessment Data (2026/27 roll, summed over 3 condominium tax lots), 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.
Own or manage 214 West 39th Street? List a space here free and we match it against every active requirement. Renting it out yourself? Read the landlord's checklist.
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 3 jobs at 214 West 39th Street. In the last two years, interior work was permitted on 4 floors (floors 2, 3, 10 and 12 and the penthouse). The newest build-out, on floors 2, 3, 10 and 12 and the penthouse, was first permitted in January 2026 (mechanical; filed cost estimate $80,000).
- New jobs, last 12 months
- 3
- Initial permits, last 12 months
- 3
- Newest job first permitted
- September 2026
- Interior build-outs, last 24 months
- 1
- Floors with interior work, last 24 months
- 2, 3, 10 and 12, penthouse
Recent build-outs
New jobs by year
Build-outs across the Garment DistrictWhere NYC offices are being built out
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.
No office space listed in the Garment District yet
Own or broker space at 214 West 39th Street? List it free: it shows on this page and is matched against every active requirement the day it goes up.
Before you sign
Plain-English guides to square footage, rent and lease terms in New York, and free calculators to run your own numbers.
How much is commercial rent in NYC? Per square foot, by borough
What NYC office, retail and industrial buildings collect per square foot in each borough, from the city's own filings, with the monthly math and the costs on top of rent.
Good guy guarantee in NYC commercial leases
How a good guy guarantee works in a NYC commercial lease: what it covers, how the guarantor gets released, what to negotiate and the 2025 surrender ruling.
How much office space do you need per employee in 2026
About 150 to 260 rentable SF per employee in NYC when everyone comes in, less with shared desks: tables by team size and layout, then how to size from your busiest day.
- Free calculator
Office space calculator
How many square feet your team needs, from headcount and layout to a rentable range.
- Free calculator
Commercial rent calculator
Turn a price per square foot into monthly and yearly rent, with increases, free rent and net effective rent.
- Free calculator
TI allowance calculator
A landlord's build-out allowance in dollars, what it covers of your budget and what the rest adds to the rent.
- Free calculator
Commercial Rent Tax calculator
Whether a Manhattan lease owes the city's Commercial Rent Tax, and roughly how much a year.
Questions about 214 West 39th Street
How big is 214 West 39th Street?
214 West 39th Street has about 173,000 square feet of floor area in total, including 155,000 square feet of office and 18,000 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 214 West 39th Street built?
City records list 1910 as the year built. The building is 12 floors tall.
What other addresses does 214 West 39th Street have?
City records list 214-228 West 39th Street on the same tax lot (BBL 1007887501) as 214 West 39th Street. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 214 West 39th Street?
214 West 39th Street is in ZIP code 10018, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 214 West 39th Street, New York, NY 10018, in the Garment District.
What is the zoning at 214 West 39th Street?
The lot is in the M1-9A/R12 zoning district. PLUTO lists a built floor area ratio (FAR) of 10.63 and a maximum commercial FAR of 15 for this lot.
What subway station is closest to 214 West 39th Street?
The closest subway station to 214 West 39th Street is Times Sq-42 St (the 1, 2, 3, 7, N, Q, R, W, S, A, C and E trains, connected to 42 St-Port Authority Bus Terminal), about 650 feet away in a straight line, roughly 2 minutes on foot. The MTA lists it as an accessible station. Also nearby: 42 St-Bryant Pk (the B, D, F, M and 7 trains, connected to 5 Av), 5 min walk; 34 St-Penn Station (the A, C and E trains), 5 min walk. Walking times are straight-line estimates; the street route is longer.
Is there construction at 214 West 39th Street?
In the 12 months to October 2026, the Department of Buildings issued first permits for 3 jobs at 214 West 39th Street. In the last two years, interior work was permitted on 4 floors (floors 2, 3, 10 and 12 and the penthouse). The newest build-out, on floors 2, 3, 10 and 12 and the penthouse, was first permitted in January 2026 (mechanical; filed cost estimate $80,000). These are the Department of Buildings' DOB NOW work permits for tax lot 1007887501. 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 214 West 39th Street?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $21.1 million for 214 West 39th Street (the sum of its 3 condominium tax lots). At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $2.29 million a year, roughly $13.26 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1007887501 show the actual bill.
What is the assessed value of 214 West 39th Street?
For tax year 2026/27, the NYC Department of Finance puts the market value of 214 West 39th Street at $48.4 million ($14.1 million of it land) and its assessed value at $21.8 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 14% from 2022/23 ($42.6 million) to 2026/27.
Are there vacant storefronts at 214 West 39th Street?
Owners registered 5 storefronts at 214 West 39th Street for December 31, 2025, the newest annual filing the city has published, and 1 of them stood vacant that day. These are the owners' filings with the Department of Finance under Local Law 157, so a storefront vacant on December 31, 2025 may have been leased since. Owners and brokers can list a storefront on Leasemark for free.
Is there office space for lease at 214 West 39th Street?
No space at 214 West 39th 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.
2,723 buildings from city records
Look up another building
Size, owner of record and property tax, plus the last sale and energy grade where the city has them, for every large office, retail and industrial building we track. Type any address on the lot (like 350 Fifth Avenue), a building name, a street or a neighborhood.
Garment District
Transit hubs in the Garment District
- B D F M N Q R W at 34 St-Herald Sq
- 1 2 3 at 34 St-Penn Station