Office building · Financial District, Manhattan

225 Liberty Street

New York, NY 10280

225 Liberty Street is a 44-floor office building in the Financial District, Manhattan, built in 1987, with about 2 million square feet of office space according to city records.

Formerly Two World Financial Center. Also at 100-102 West Street, 120 West Street and 2 World Financial Center.

Office space
2.0M SF
Floors
44
Year built
1987
Zoning
BPC

Office space next to its nearest neighbors

  1. 200 Vesey Street2 min walk2.1M SF
  2. 225 Liberty StreetThis building2.0M SF
  3. 250 Vesey Street2 min walk1.7M SF
  4. 200 Liberty Street3 min walk1.4M SF

The 5th 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 225 Liberty Street compares

Next to the 6 nearest large office buildings, all within a 3 minute walk, 225 Liberty Street ranks 4th of 7 by office floor area. It went up in 1987; the median neighbor dates from 1991. Its property tax is fully exempt on the city's assessment roll.

225 Liberty Street and the 6 nearest large office buildings: size, floors, year built, estimated property tax per square foot
BuildingOffice spaceFloorsBuiltTax / SF
225 Liberty StreetThis building2.0M SF441987Exempt
200 Vesey Street2 min walk2.1M SF541986Exempt
250 Vesey Street2 min walk1.7M SF341986Exempt
200 Liberty Street3 min walk1.4M SF401986Exempt
200 West Street3 min walk2.2M SF452009Exempt
185 Greenwich Street3 min walk7.2M SF1042009Exempt
New York Mercantile Exchange, 1 North End Avenue3 min walk500K SF161997Exempt
The 5th 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

Formerly known as
Two World Financial Center
Other addresses
100-102 West Street; 120 West Street; 2 World Financial Center
ZIP code
10280
Building type
Office building (city class O4)
Total floor area
2,267,925 SF
Commercial floor area
2,267,925 SF
Office
1,999,448 SF
Retail
117,790 SF
Industrial and storage
56,501 SF
Height
44 floors
Average floor
About 51,500 SF (floor area divided by floors)
Year built
1987
Last major alteration
2015
Lot area
199,346 SF
Zoning district
BPC
Built FAR
11.38
Tax lot (BBL)
1000160125

Nearest subway

  • WTC Cortlandt3 min walk · Accessible station
  • Cortlandt St5 min walk · Accessible station · connects to Chambers St, World Trade Center, Park Place
  • Fulton St7 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; former name checked against Wikipedia, 225 Liberty Street; 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 225 Liberty Street for December 31, 2025, the newest annual filing the city has published, and none stood vacant that day.

Storefronts registered for December 31, 2025
4
Vacant that day
0
Share vacant across the Financial District
16.3%
Share vacant citywide
9.2%

Vacant on December 31, by year

  • 20190 of 3
  • 20200 of 3
  • 20211 of 4
  • 20220 of 4
  • 20230 of 4
  • 20240 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 WFP TOWER B CO LP as the owner of record. For tax year 2026/27 the city values 225 Liberty Street at $777.4 million and assesses it at $349.8 million. Exemptions on the roll cover the whole taxable value, which is common for government, nonprofit and payment-in-lieu-of-taxes properties.

Owner of record
WFP TOWER B CO LP
Tax class
Class 4 (commercial and industrial)
City market value
$777,353,000
Land market value
$171,001,000
Assessed value
$349,808,850
Exemptions
$349,808,850
Estimated yearly tax
Fully exempt on the roll

City market value by tax year

  • 2022/23$652.7 million
  • 2023/24$719.2 million
  • 2024/25$728 million
  • 2025/26$734.6 million
  • 2026/27$777.4 million

Market value rose 19% from 2022/23 ($652.7 million) to 2026/27.

How the Financial District compares: property tax per SF across NYC neighborhoodsHow NYC commercial property tax works, and why some towers show $0

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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. Exempt properties can still owe charges or payments in lieu of taxes that the roll does not show.

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SEC filings (EDGAR)

Companies with offices here

2 public companies and 3 investment managers and funds give 225 Liberty Street as their office address in SEC filings.

Public companies

Principal executive office on their latest 10-K or 10-Q

  • BROOKFIELD REAL ESTATE INCOME TRUST INC.10-Q, Aug 2026
  • KENNEDY LEWIS CAPITAL CO10-Q, Aug 2026

Investment managers and funds

Office address on their latest 13F holdings report

  • BAM Credit & Insurance Solutions Advisor LLC13F, Aug 2026
  • Brookfield Asset Management Private Institutional Capital Adviser US, LLC13F, Aug 2026
  • Brookfield Public Securities Group 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

225 Liberty Street reported an ENERGY STAR score of 81 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 64.6 kBtu per square foot, 36% below the national median of 100.6 for a similar property. Its greenhouse gas emissions were about 16,597 metric tons of CO2e (6.44 kg per square foot).

ENERGY STAR score (2024)
81 of 100
Grade this score earns (Local Law 33)
B (70 to 84)
Property type (Portfolio Manager)
Office
Site energy use intensity
64.6 kBtu/SF
National median for the type
100.6 kBtu/SF
Greenhouse gas emissions
16,597 t CO2e
Emissions per SF
6.44 kg CO2e
Floor area in the filing
2,577,575 SF
ENERGY STAR certified
2017, 2018, 2020, 2021, 2022, 2023, 2024

ENERGY STAR score by year

  • 202276 (B)
  • 202378 (B)
  • 202481 (B)

Energy sources in 2024

  • Electricity69%
  • District steam27%
  • Natural gas3%

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.

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 20 jobs at 225 Liberty Street. In the last two years, interior work was permitted on 24 floors (floors 1, 2, 4 to 13, 17, 22, 26 to 29, 31 to 33, 35, 42 and 43 and the cellar). The newest build-out, on floor 1, was first permitted in July 2026 (construction; filed cost estimate $75,000).

New jobs, last 12 months
20
Initial permits, last 12 months
54
Newest job first permitted
August 2026
Interior build-outs, last 24 months
25
Floors with interior work, last 24 months
1, 2, 4 to 13, 17, 22, 26 to 29, 31 to 33, 35, 42 and 43, cellar
Facade and sidewalk jobs, last 24 months
2

Recent build-outs

  • Floor 1July 2026Construction; est. $75,000
  • Floor 26June 2026Construction, Mechanical, Sprinklers; est. $440,000
  • Floors 6 and 7April 2026Construction, Mechanical, Plumbing, Sprinklers, Structural; est. $213,000
  • Floors 6 to 9April 2026Construction, Mechanical, Plumbing, Sprinklers, Standpipe, Structural; est. $19 million
  • Floor 6February 2026Structural; est. $10,000; signed off
  • Floors 4 to 6January 2026Construction, Mechanical, Plumbing, Sprinklers, Standpipe; est. $5.9 million

The newest 6 of 25 in the last 24 months.

New jobs by year

  • 202147
  • 202265
  • 202316
  • 20249
  • 202522
  • 2026 to date13

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 225 Liberty Street

What is the address of the former Two World Financial Center?

The former Two World Financial Center is at 225 Liberty Street, New York, NY 10280, in the Financial District.

How big is 225 Liberty Street?

225 Liberty Street has about 2.3 million square feet of floor area in total, including 2 million square feet of office, 118,000 square feet of retail and 57,000 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 225 Liberty Street built?

City records list 1987 as the year built, with a major alteration recorded in 2015. The building is 44 floors tall.

What other addresses does 225 Liberty Street have?

City records list 100-102 West Street, 120 West Street and 2 World Financial Center on the same tax lot (BBL 1000160125) as 225 Liberty Street. A space listed on Leasemark at any of these addresses shows up on this page.

What is the ZIP code of 225 Liberty Street?

225 Liberty Street is in ZIP code 10280, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 225 Liberty Street, New York, NY 10280, in the Financial District.

What is the zoning at 225 Liberty Street?

The lot is in the BPC zoning district. PLUTO lists a built floor area ratio (FAR) of 11.38 for this lot.

What subway station is closest to 225 Liberty Street?

The closest subway station to 225 Liberty Street is WTC Cortlandt (the 1 train), about 900 feet away in a straight line, roughly 3 minutes on foot. The MTA lists it as an accessible station. Also nearby: Cortlandt St (the R, W, 2, 3, A, C and E trains, connected to Chambers St and World Trade Center and Park Place), 5 min walk; Fulton St (the 2, 3, 4, 5, A, C, J and Z trains), 7 min walk. Walking times are straight-line estimates; the street route is longer.

Who owns 225 Liberty Street?

The NYC Department of Finance's 2026/27 assessment roll lists WFP TOWER B CO LP as the owner of record of 225 Liberty Street (BBL 1000160125). 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.

Who are the tenants at 225 Liberty Street?

Leasemark does not have the building's tenant roster, but SEC filings name companies with offices at 225 Liberty Street. 2 public companies report the address as their principal executive office: BROOKFIELD REAL ESTATE INCOME TRUST INC. and KENNEDY LEWIS CAPITAL CO. 3 investment managers and funds file 13F holdings reports from the address: BAM Credit & Insurance Solutions Advisor LLC; Brookfield Asset Management Private Institutional Capital Adviser US, LLC; and Brookfield Public Securities Group 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 225 Liberty Street?

225 Liberty Street reported an ENERGY STAR score of 81 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 81 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 64.6 kBtu per square foot, 36% below the national median of 100.6 for a similar property. Its greenhouse gas emissions were about 16,597 metric tons of CO2e (6.44 kg per square foot).

Is there construction at 225 Liberty Street?

In the 12 months to October 2026, the Department of Buildings issued first permits for 20 jobs at 225 Liberty Street. In the last two years, interior work was permitted on 24 floors (floors 1, 2, 4 to 13, 17, 22, 26 to 29, 31 to 33, 35, 42 and 43 and the cellar). The newest build-out, on floor 1, was first permitted in July 2026 (construction; filed cost estimate $75,000). These are the Department of Buildings' DOB NOW work permits for tax lot 1000160125. 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 225 Liberty Street?

The Department of Finance's 2026/27 assessment roll lists exemptions covering the whole taxable value of 225 Liberty Street, so there is no property tax on the roll to estimate. That is common for government, nonprofit and payment-in-lieu-of-taxes (PILOT) properties. The city's property tax records for BBL 1000160125 show what is actually billed.

What is the assessed value of 225 Liberty Street?

For tax year 2026/27, the NYC Department of Finance puts the market value of 225 Liberty Street at $777.4 million ($171 million of it land) and its assessed value at $349.8 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 19% from 2022/23 ($652.7 million) to 2026/27.

Are there vacant storefronts at 225 Liberty Street?

Owners registered 4 storefronts at 225 Liberty Street for December 31, 2025, 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 225 Liberty Street?

No space at 225 Liberty 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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