Office building · Financial District, Manhattan

22 Cortlandt Street

New York, NY 10007

22 Cortlandt Street is a 34-floor office building in the Financial District, Manhattan, built in 1973, with about 491,000 square feet of office space according to city records.

Also at 9-17 Dey Street.

Office space
491K SF
Floors
34
Year built
1973
Zoning
C5-5

Office space next to its nearest neighbors

  1. American Telephone & Telegraph Company Building1 min walk1.0M SF
  2. 22 Cortlandt StreetThis building491K SF
  3. 150 Broadway2 min walk253K SF
  4. 160 Broadway2 min walk141K SF

The 47th largest of the 106 office buildings we track in the Financial District. Compare it with 6 neighbors

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Compared with its neighbors

How 22 Cortlandt Street compares

Next to the 6 nearest large office buildings, all within a 2 minute walk, 22 Cortlandt Street ranks 3rd of 7 by office floor area. It went up in 1973; the median neighbor dates from 1912. Its estimated property tax, about $8.84 a square foot of floor area before abatements, is close to the neighbors' median of $9.28.

22 Cortlandt Street and the 6 nearest large office buildings: size, floors, year built, estimated property tax per square foot
BuildingOffice spaceFloorsBuiltTax / SF
22 Cortlandt StreetThis building491K SF341973$8.84
American Telephone & Telegraph Company Building, 195 Broadway1 min walk1.0M SF291916$9.88
160 Broadway2 min walk141K SF161908$5.80
150 Broadway2 min walk253K SF231924$10.87
1 Liberty Plaza2 min walk1.7M SF541973$16.63
15 Maiden Lane2 min walk123K SF201908$8.68
United States Realty Building, 115 Broadway2 min walk374K SF211907$8.53
The 47th largest of the 106 office buildings we track in the Financial District: 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
9-17 Dey Street
ZIP code
10007
Building type
Office building (city class O4)
Total floor area
647,875 SF
Commercial floor area
647,875 SF
Office
491,163 SF
Retail
156,712 SF
Height
34 floors
Average floor
About 19,100 SF (floor area divided by floors)
Year built
1973
Last major alteration
2012
Lot area
25,838 SF
Zoning district
C5-5
Built FAR
25.07
Max commercial FAR
15
Tax lot (BBL)
1000630003

Nearest subway

  • Cortlandt St1 min walk · Accessible station · connects to Chambers St, World Trade Center, Park Place
  • Fulton St1 min walk · Accessible station
  • WTC Cortlandt3 min walk · Accessible station

Nearby large buildings

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 Department of Finance records

Owner, property tax and assessed value

The Department of Finance lists MAYORE ESTATES LLC. as the owner of record. For tax year 2026/27 the city values 22 Cortlandt Street at $117.3 million and assesses it at $52.8 million. After phase-ins and exemptions its taxable value is $52.8 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 $5.73 million a year before abatements, roughly $8.84 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
MAYORE ESTATES LLC.
Tax class
Class 4 (commercial and industrial)
City market value
$117,283,000
Land market value
$11,100,000
Assessed value
$52,777,350
Estimated yearly tax
About $5.73 million
Tax per SF of floor area
About $8.84

City market value by tax year

  • 2022/23$119.1 million
  • 2023/24$126.4 million
  • 2024/25$116.4 million
  • 2025/26$117.2 million
  • 2026/27$117.3 million

Market value fell 1% from 2022/23 ($119.1 million) to 2026/27.

How the Financial District 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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NYC energy benchmarking (Local Law 84)

Energy score, grade and emissions

22 Cortlandt Street reported an ENERGY STAR score of 74 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 63.7 kBtu per square foot, 30% below the national median of 90.8 for a similar property. Its greenhouse gas emissions were about 4,054 metric tons of CO2e (5.85 kg per square foot).

ENERGY STAR score (2024)
74 of 100
Grade this score earns (Local Law 33)
B (70 to 84)
Property type (Portfolio Manager)
Office
Site energy use intensity
63.7 kBtu/SF
National median for the type
90.8 kBtu/SF
Greenhouse gas emissions
4,054 t CO2e
Emissions per SF
5.85 kg CO2e
Floor area in the filing
693,226 SF

ENERGY STAR score by year

  • 202272 (B)
  • 202371 (B)
  • 202474 (B)

Energy sources in 2024

  • Electricity52%
  • District steam48%

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, 22 Cortlandt Street comes to about 2,900 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 5,255 tons for 2024 to 2029 (55% of the limit), so it would owe no penalty. From 2030 the limit drops to 1,818 tons and the same energy use counts as about 1,893 tons, about 75 tons over, or an estimated $20,000 a year unless the building cuts its emissions.

Period
2024 to 2029
Emissions limit
5,255 t CO2e
Estimated emissions
2,900 t CO2e
Under the limit by
2,354 t CO2e
Estimated penalty a year
None
Period
2030 to 2034
Emissions limit
1,818 t CO2e
Estimated emissions
1,893 t CO2e
Over the limit by
75 t CO2e
Estimated penalty a year
$20,000

Estimated from the owner's 2024 Local Law 84 filing, which reports energy by source and floor area by use: Office 612,514 SF; Retail Store 80,712 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 8 jobs at 22 Cortlandt Street. In the last two years, interior work was permitted on 12 floors (floors 4 to 8, 20, 24 to 27, 32 and 33 and the roof terrace). The newest build-out, on floors 4 to 6 and the roof terrace, was first permitted in October 2026 (construction; filed cost estimate $1,000). A sidewalk shed permit here is active until December 8, 2026.

New jobs, last 12 months
8
Initial permits, last 12 months
14
Newest job first permitted
October 2026
Interior build-outs, last 24 months
9
Floors with interior work, last 24 months
4 to 8, 20, 24 to 27, 32 and 33, roof terrace
Facade and sidewalk jobs, last 24 months
4
Sidewalk shed permit
Active until Dec 8, 2026

Recent build-outs

  • Floors 4 to 6, roof terraceOctober 2026Construction; est. $1,000
  • Floor 32July 2026Construction, Mechanical, Sprinklers; est. $300,000
  • Floor 8, roof terraceJanuary 2026Construction; est. $720,000
  • Floor 7December 2025Structural; est. $161,000
  • Floor 6, roof terraceDecember 2025Construction, Plumbing, Sprinklers; est. $480,000
  • Floors 4 to 6September 2025Construction, Structural; est. $78,000

The newest 6 of 9 in the last 24 months.

New jobs by year

  • 20215
  • 20227
  • 20231
  • 20245
  • 20256
  • 2026 to date6

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.

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Questions about 22 Cortlandt Street

How big is 22 Cortlandt Street?

22 Cortlandt Street has about 648,000 square feet of floor area in total, including 491,000 square feet of office and 157,000 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 22 Cortlandt Street built?

City records list 1973 as the year built, with a major alteration recorded in 2012. The building is 34 floors tall.

What other addresses does 22 Cortlandt Street have?

City records list 9-17 Dey Street on the same tax lot (BBL 1000630003) as 22 Cortlandt Street. A space listed on Leasemark at any of these addresses shows up on this page.

What is the ZIP code of 22 Cortlandt Street?

22 Cortlandt Street is in ZIP code 10007, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 22 Cortlandt Street, New York, NY 10007, in the Financial District.

What is the zoning at 22 Cortlandt Street?

The lot is in the C5-5 zoning district. PLUTO lists a built floor area ratio (FAR) of 25.07 and a maximum commercial FAR of 15 for this lot.

What subway station is closest to 22 Cortlandt Street?

The closest subway station to 22 Cortlandt Street is Cortlandt St (the R, W, 2, 3, A, C and E trains, connected to Chambers St and World Trade Center and Park Place), about 150 feet away in a straight line, roughly 1 minute on foot. The MTA lists it as an accessible station. Also nearby: Fulton St (the 2, 3, 4, 5, A, C, J and Z trains), 1 min walk; WTC Cortlandt (the 1 train), 3 min walk. Walking times are straight-line estimates; the street route is longer.

Who owns 22 Cortlandt Street?

The NYC Department of Finance's 2026/27 assessment roll lists MAYORE ESTATES LLC. as the owner of record of 22 Cortlandt Street (BBL 1000630003). 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.

What is the energy grade of 22 Cortlandt Street?

22 Cortlandt Street reported an ENERGY STAR score of 74 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 74 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 63.7 kBtu per square foot, 30% below the national median of 90.8 for a similar property. Its greenhouse gas emissions were about 4,054 metric tons of CO2e (5.85 kg per square foot).

Does 22 Cortlandt Street meet Local Law 97?

At its 2024 energy use, 22 Cortlandt Street comes to about 2,900 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 5,255 tons for 2024 to 2029 (55% of the limit), so it would owe no penalty. From 2030 the limit drops to 1,818 tons and the same energy use counts as about 1,893 tons, about 75 tons over, or an estimated $20,000 a year unless the building cuts its emissions. 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 22 Cortlandt Street?

In the 12 months to October 2026, the Department of Buildings issued first permits for 8 jobs at 22 Cortlandt Street. In the last two years, interior work was permitted on 12 floors (floors 4 to 8, 20, 24 to 27, 32 and 33 and the roof terrace). The newest build-out, on floors 4 to 6 and the roof terrace, was first permitted in October 2026 (construction; filed cost estimate $1,000). A sidewalk shed permit here is active until December 8, 2026. These are the Department of Buildings' DOB NOW work permits for tax lot 1000630003. 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 22 Cortlandt Street?

The Department of Finance's 2026/27 assessment roll lists a taxable value of $52.8 million for 22 Cortlandt Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $5.73 million a year, roughly $8.84 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1000630003 show the actual bill.

What is the assessed value of 22 Cortlandt Street?

For tax year 2026/27, the NYC Department of Finance puts the market value of 22 Cortlandt Street at $117.3 million ($11.1 million of it land) and its assessed value at $52.8 million, the 45% of market value the city assesses for Class 4 property. The city's market value fell 1% from 2022/23 ($119.1 million) to 2026/27.

Is there office space for lease at 22 Cortlandt Street?

No space at 22 Cortlandt 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

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