Office building · Financial District, Manhattan
24 State Street
New York, NY 10004
24 State Street is a 35-floor office building in the Financial District, Manhattan, built in 1971, with about 864,000 square feet of office space according to city records.
Also at 1 Battery Park Plaza, 17 Battery Park Plaza, 2-12 Bridge Street, 1 Pearl Street and 1 more.
- Office space
- 864K SF
- Floors
- 35
- Year built
- 1971
- Zoning
- C5-5
The 27th 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 24 State Street compares
Next to the 6 nearest large office buildings, all within a 2 minute walk, 24 State Street ranks 2nd of 7 by office floor area. It went up in 1971; the median neighbor dates from 1966. Its estimated property tax, about $8.31 a square foot of floor area before abatements, is below the neighbors' median of $11.39.
| Building | Office space | Floors | Built | Tax / SF | Last sale |
|---|---|---|---|---|---|
| 24 State Street | 864K SF | 35 | 1971 | $8.31 | n/a |
| 17 State Street | 543K SF | 42 | 1987 | $14.28 | n/a |
| 34 Whitehall Street | 656K SF | 34 | 1970 | $13.06 | n/a |
| 33 Whitehall Street | 366K SF | 30 | 1986 | $9.32 | n/a |
| 1 Whitehall Street | 308K SF | 21 | 1962 | $11.39 | Jul 2026, $105M |
| 2 Broadway | 1.5M SF | 32 | 1958 | Exempt | n/a |
| 90 Broad Street | 318K SF | 24 | 1930 | $9.59 | Jan 2014, $129M |
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 addresses
- 1 Battery Park Plaza; 17 Battery Park Plaza; 2-12 Bridge Street; 1 Pearl Street; 22-32 Whitehall Street
- ZIP code
- 10004
- Building type
- Office building (city class O4)
- Total floor area
- 896,956 SF
- Commercial floor area
- 896,956 SF
- Office
- 864,078 SF
- Retail
- 2,878 SF
- Height
- 35 floors
- Average floor
- About 25,600 SF (floor area divided by floors)
- Year built
- 1971
- Lot area
- 39,985 SF
- Zoning district
- C5-5
- Built FAR
- 22.43
- Max commercial FAR
- 15
- Tax lot (BBL)
- 1000090029
Nearest subway
- Whitehall St-South Ferry
- Bowling Green
- Broad St
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 2 storefronts at 24 State 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
- 2
- Vacant that day
- 1
- Share vacant across the Financial District
- 16.3%
- Share vacant citywide
- 9.2%
Vacant on December 31, by year
Own or lease out a storefront at 24 State Street? Listing it is free, and it is matched against every active requirement for retail space in the Financial 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, 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 STATE WHITEHALL CO as the owner of record. For tax year 2026/27 the city values 24 State Street at $158.2 million and assesses it at $71.2 million. After phase-ins and exemptions its taxable value is $68.7 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 $7.45 million a year before abatements, roughly $8.31 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
- STATE WHITEHALL CO
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $158,243,000
- Land market value
- $78,400,000
- Assessed value
- $71,209,350
- Taxable value (phased in)
- $68,719,919
- Estimated yearly tax
- About $7.45 million
- Tax per SF of floor area
- About $8.31
City market value by tax year
Manage or lease this building? Claim this page. Requests are reviewed by hand.
How to find who owns any NYC buildingSource: 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.
Own or manage 24 State Street? List a space here free and we match it against every active requirement. Renting it out yourself? Read the landlord's checklist.
SEC filings (EDGAR)
Companies with offices here
One investment manager gives 24 State Street as its office address in SEC filings.
Investment manager
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.
Have space to sublease at 24 State Street? List it free and we match it against every active requirement.
NYC energy benchmarking (Local Law 84)
Energy score, grade and emissions
24 State Street reported an ENERGY STAR score of 64 out of 100 for 2024 in its Local Law 84 benchmarking filing. Under Local Law 33 that score earns a C (55 to 69). Its site energy use came to 76.4 kBtu per square foot, 17% below the national median of 92.6 for a similar property. Its greenhouse gas emissions were about 5,911 metric tons of CO2e (6.88 kg per square foot).
- ENERGY STAR score (2024)
- 64 of 100
- Grade this score earns (Local Law 33)
- C (55 to 69)
- Property type (Portfolio Manager)
- Office
- Site energy use intensity
- 76.4 kBtu/SF
- National median for the type
- 92.6 kBtu/SF
- Greenhouse gas emissions
- 5,911 t CO2e
- Emissions per SF
- 6.88 kg CO2e
- Floor area in the filing
- 859,121 SF
ENERGY STAR score by year
Energy sources in 2024
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 8 jobs at 24 State Street. In the last two years, interior work was permitted on 9 floors (floors 1 to 4, 6, 11, 28, 30 and 35 and the cellar). The newest build-out, on floors 1, 2 and 35 and the cellar, was first permitted in October 2026 (mechanical, structural; filed cost estimate $1.5 million).
- New jobs, last 12 months
- 8
- Initial permits, last 12 months
- 25
- Newest job first permitted
- October 2026
- Interior build-outs, last 24 months
- 11
- Floors with interior work, last 24 months
- 1 to 4, 6, 11, 28, 30 and 35, cellar
Recent build-outs
New jobs by year
Build-outs across the Financial 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 Financial District yet
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Before you sign
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Questions about 24 State Street
How big is 24 State Street?
24 State Street has about 897,000 square feet of floor area in total, including 864,000 square feet of office and 3,000 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 24 State Street built?
City records list 1971 as the year built. The building is 35 floors tall.
What other addresses does 24 State Street have?
City records list 1 Battery Park Plaza, 17 Battery Park Plaza, 2-12 Bridge Street, 1 Pearl Street and 22-32 Whitehall Street on the same tax lot (BBL 1000090029) as 24 State Street. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 24 State Street?
24 State Street is in ZIP code 10004, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 24 State Street, New York, NY 10004, in the Financial District.
What is the zoning at 24 State Street?
The lot is in the C5-5 zoning district. PLUTO lists a built floor area ratio (FAR) of 22.43 and a maximum commercial FAR of 15 for this lot.
What subway station is closest to 24 State Street?
The closest subway station to 24 State Street is Whitehall St-South Ferry (the R, W and 1 trains, connected to South Ferry), about 250 feet away in a straight line, roughly 1 minute on foot. Also nearby: Bowling Green (the 4 and 5 trains), 2 min walk; Broad St (the J and Z trains), 5 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 24 State Street?
The NYC Department of Finance's 2026/27 assessment roll lists STATE WHITEHALL CO as the owner of record of 24 State Street (BBL 1000090029). Deeds and mortgages for the lot are public in ACRIS, the city's property records system.
Who are the tenants at 24 State Street?
Leasemark does not have the building's tenant roster, but SEC filings name companies with offices at 24 State Street. One investment manager files 13F holdings reports from the address: Unifi Asset Management LP. 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 24 State Street?
24 State Street reported an ENERGY STAR score of 64 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 64 earns a C. 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 76.4 kBtu per square foot, 17% below the national median of 92.6 for a similar property. Its greenhouse gas emissions were about 5,911 metric tons of CO2e (6.88 kg per square foot).
Is there construction at 24 State Street?
In the 12 months to October 2026, the Department of Buildings issued first permits for 8 jobs at 24 State Street. In the last two years, interior work was permitted on 9 floors (floors 1 to 4, 6, 11, 28, 30 and 35 and the cellar). The newest build-out, on floors 1, 2 and 35 and the cellar, was first permitted in October 2026 (mechanical, structural; filed cost estimate $1.5 million). These are the Department of Buildings' DOB NOW work permits for tax lot 1000090029. 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 24 State Street?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $68.7 million for 24 State Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $7.45 million a year, roughly $8.31 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1000090029 show the actual bill.
What is the assessed value of 24 State Street?
For tax year 2026/27, the NYC Department of Finance puts the market value of 24 State Street at $158.2 million ($78.4 million of it land) and its assessed value at $71.2 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 17% from 2022/23 ($135.4 million) to 2026/27.
Are there vacant storefronts at 24 State Street?
Owners registered 2 storefronts at 24 State 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 24 State Street?
No space at 24 State 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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Financial District
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