Office building with commercial space · Garment District, Manhattan

230 West 39th Street

New York, NY 10018

230 West 39th Street is a 16-floor office building with commercial space in the Garment District, Manhattan, built in 1926, with about 53,000 square feet of office space according to city records.

Also at 230-232 West 39th Street.

Office space
53K SF
Floors
16
Year built
1926
Zoning
M1-9A/R12

The 137th largest of the 140 office buildings we track in the Garment District. Compare it with 6 neighbors

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Compared with its neighbors

How 230 West 39th Street compares

Next to the 6 nearest large office buildings, all within a 1 minute walk, 230 West 39th Street is the smallest by office floor area. It went up in 1926; the median neighbor dates from 1910. Its estimated property tax, about $10.71 a square foot of floor area before abatements, is above the neighbors' median of $9.06.

230 West 39th 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
230 West 39th StreetThis building53K SF161926$10.71n/a
234 West 39th Street1 min walk77K SF101921$9.35May 2019, $56.5M
214 West 39th Street1 min walk155K SF121910$13.26n/a
225 West 39th Street1 min walk82K SF121910$6.55Mar 2024, $22.2M
231 West 39th Street1 min walk199K SF121911$8.77n/a
250 West 39th Street1 min walk177K SF171926$10.62Dec 2015, $124M
209 West 38th Street1 min walk136K SF121910$5.05n/a
The 137th largest of the 140 office buildings we track in the Garment 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); 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
230-232 West 39th Street
ZIP code
10018
Building type
Office building with commercial space (city class O6)
Total floor area
59,488 SF
Commercial floor area
59,488 SF
Office
53,488 SF
Retail
6,000 SF
Height
16 floors
Average floor
About 3,700 SF (floor area divided by floors)
Year built
1926
Lot area
4,016 SF
Zoning district
M1-9A/R12
Built FAR
14.81
Max commercial FAR
15
Tax lot (BBL)
1007880064

Nearest subway

  • Times Sq-42 St3 min walk · Accessible station · connects to 42 St-Port Authority Bus Terminal
  • 34 St-Penn Station5 min walk · Accessible station
  • 42 St-Bryant Pk5 min walk · Not accessible · connects to 5 Av

Nearby large buildings

All 33 large office buildings on West 39th 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 one storefront at 230 West 39th Street for December 31, 2024, the newest annual filing the city has published, and it was not vacant that day.

Storefronts registered for December 31, 2024
1
Vacant that day
0
Share vacant across the Garment District
14.0%
Share vacant along West 39th Street
7.0%
Share vacant citywide
8.7%

Vacant on December 31, by year

  • 20191 of 1
  • 20201 of 1
  • 2021None registered
  • 2022None registered
  • 2023None registered
  • 20240 of 1

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 RH39 REALTY, L.P. as the owner of record. For tax year 2026/27 the city values 230 West 39th Street at $13.4 million and assesses it at $6.02 million. After phase-ins and exemptions its taxable value is $5.87 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 $636,830 a year before abatements, roughly $10.71 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
RH39 REALTY, L.P.
Tax class
Class 4 (commercial and industrial)
City market value
$13,379,000
Land market value
$1,070,000
Assessed value
$6,020,550
Taxable value (phased in)
$5,870,480
Estimated yearly tax
About $636,830
Tax per SF of floor area
About $10.71

City market value by tax year

  • 2022/23$13.6 million
  • 2023/24$13.2 million
  • 2024/25$13.4 million
  • 2025/26$13.4 million
  • 2026/27$13.4 million

Market value fell 2% from 2022/23 ($13.6 million) to 2026/27.

How the Garment District 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 energy benchmarking (Local Law 84)

Energy use and emissions

230 West 39th Street's 2024 Local Law 84 benchmarking filing got no ENERGY STAR score, and Local Law 33 letter grades come from that score, so the filing does not yield an A to D grade. Its site energy use came to 60.9 kBtu per square foot, 21% below the national median of 76.7 for a similar property. Its greenhouse gas emissions were about 311 metric tons of CO2e (5.22 kg per square foot).

ENERGY STAR score (2024)
None given
Property type (Portfolio Manager)
Office
Site energy use intensity
60.9 kBtu/SF
National median for the type
76.7 kBtu/SF
Greenhouse gas emissions
311 t CO2e
Emissions per SF
5.22 kg CO2e
Floor area in the filing
59,488 SF

ENERGY STAR score by year

  • 202279 (B)
  • 202388 (A)

Energy sources in 2024

  • Fuel oil72%
  • Electricity28%

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 2026-10-02; grade cutoffs from the Department of Buildings energy grades page. Figures are as the owner filed them in ENERGY STAR Portfolio Manager.

NYC Department of Buildings permits

Work permits and build-outs

The Department of Buildings issued no permits for new jobs at 230 West 39th Street in the 12 months to September 2026; the last one was first permitted in August 2022.

New jobs, last 12 months
0
Initial permits, last 12 months
0
Newest job first permitted
August 2022
Interior build-outs, last 24 months
0

New jobs by year

  • 20211
  • 20221
  • 20230
  • 20240
  • 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.

Before you sign

Plain-English guides to square footage, rent and lease terms in New York, and free calculators to run your own numbers.

All guides

Questions about 230 West 39th Street

How big is 230 West 39th Street?

230 West 39th Street has about 59,000 square feet of floor area in total, including 53,000 square feet of office and 6,000 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 230 West 39th Street built?

City records list 1926 as the year built. The building is 16 floors tall.

What other addresses does 230 West 39th Street have?

City records list 230-232 West 39th Street on the same tax lot (BBL 1007880064) as 230 West 39th Street. A space listed on Leasemark at any of these addresses shows up on this page.

What is the ZIP code of 230 West 39th Street?

230 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 230 West 39th Street, New York, NY 10018, in the Garment District.

What is the zoning at 230 West 39th Street?

The lot is in the M1-9A/R12 zoning district. PLUTO lists a built floor area ratio (FAR) of 14.81 and a maximum commercial FAR of 15 for this lot.

What subway station is closest to 230 West 39th Street?

The closest subway station to 230 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 3 minutes on foot. The MTA lists it as an accessible station. Also nearby: 34 St-Penn Station (the A, C and E trains), 5 min walk; 42 St-Bryant Pk (the B, D, F, M and 7 trains, connected to 5 Av), 5 min walk. Walking times are straight-line estimates; the street route is longer.

Who owns 230 West 39th Street?

The NYC Department of Finance's 2026/27 assessment roll lists RH39 REALTY, L.P. as the owner of record of 230 West 39th Street (BBL 1007880064). 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.

Does 230 West 39th Street have an energy grade?

230 West 39th Street's 2024 Local Law 84 benchmarking filing got no ENERGY STAR score, and Local Law 33 letter grades come from that score, so the filing does not yield an A to D grade. Its site energy use came to 60.9 kBtu per square foot, 21% below the national median of 76.7 for a similar property. Its greenhouse gas emissions were about 311 metric tons of CO2e (5.22 kg per square foot).

Is there construction at 230 West 39th Street?

The Department of Buildings issued no permits for new jobs at 230 West 39th Street in the 12 months to September 2026; the last one was first permitted in August 2022. These are the Department of Buildings' DOB NOW work permits for tax lot 1007880064. 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 230 West 39th Street?

The Department of Finance's 2026/27 assessment roll lists a taxable value of $5.87 million for 230 West 39th Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $636,830 a year, roughly $10.71 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1007880064 show the actual bill.

What is the assessed value of 230 West 39th Street?

For tax year 2026/27, the NYC Department of Finance puts the market value of 230 West 39th Street at $13.4 million ($1.07 million of it land) and its assessed value at $6.02 million, the 45% of market value the city assesses for Class 4 property. The city's market value fell 2% from 2022/23 ($13.6 million) to 2026/27.

Are there vacant storefronts at 230 West 39th Street?

Owners registered one storefront at 230 West 39th Street for December 31, 2024, the newest annual filing the city has published, and it was not 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 230 West 39th Street?

No space at 230 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.

1,677 buildings from city records

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