Office building · Downtown Brooklyn, Brooklyn
Court and Remsen Building
26 Court Street, Brooklyn, NY
The Court and Remsen Building (26 Court Street) is a 29-floor office building in Downtown Brooklyn, Brooklyn, built in 1926, with about 280,000 square feet of office space according to city records.
Also at 22-30 Court Street and 177-179 Remsen Street.
- Office space
- 280K SF
- Floors
- 29
- Year built
- 1926
- Zoning
- C5-2A
The 20th largest of the 63 office buildings we track in Downtown Brooklyn. Compare it with 6 neighbors
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Compared with its neighbors
How the Court and Remsen Building compares
Next to the 6 nearest large office buildings, all within a 1 minute walk, the Court and Remsen Building is the largest by office floor area. It went up in 1926; the median neighbor dates from 1924. Its estimated property tax, about $11.71 a square foot of floor area before abatements, is close to the neighbors' median of $11.59.
| Building | Office space | Floors | Built | Tax / SF | Last sale |
|---|---|---|---|---|---|
| Court and Remsen Building, 26 Court Street | 280K SF | 29 | 1926 | $11.71 | n/a |
| Montague-Court Building, 16 Court Street | 275K SF | 37 | 1927 | $11.88 | Oct 2017, $171M |
| 175 Remsen Street | 123K SF | 12 | 1962 | $10.31 | n/a |
| 32 Court Street | 104K SF | 23 | 1918 | $11.59 | n/a |
| 188 Montague Street | 41K SF | 11 | 1924 | $10.11 | Jun 2026, $16.8M |
| Temple Bar Building, 44 Court Street | 131K SF | 12 | 1901 | $14.48 | n/a |
| Central Building, 191 Joralemon Street | 77K SF | 14 | 1925 | Exempt | Apr 2011, $12.3M |
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
- Building name
- Court and Remsen Building
- Other addresses
- 22-30 Court Street; 177-179 Remsen Street
- ZIP code
- 11201 (PLUTO); 11242 (Finance roll)
- Building type
- Office building (city class O4)
- Total floor area
- 293,137 SF
- Commercial floor area
- 293,137 SF
- Office
- 280,165 SF
- Retail
- 12,972 SF
- Height
- 29 floors
- Average floor
- About 10,100 SF (floor area divided by floors)
- Year built
- 1926
- Last major alteration
- 2014
- Lot area
- 13,750 SF
- Zoning district
- C5-2A
- Built FAR
- 21.32
- Max commercial FAR
- 10
- Historic district
- Borough Hall Skyscraper Historic District
- Tax lot (BBL)
- 3002500001
Nearest subway
- Borough Hall
- Jay St-MetroTech
- Clark St
Source: NYC Department of City Planning, PLUTO 26v2, pulled 2026-10-16; addresses from the Property Address Directory (PAD) 26b; building name from the NYC Landmarks Preservation Commission (below); 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 the Court and Remsen Building for December 31, 2025, the newest annual filing the city has published, and 1 of them stood vacant that day. At least one storefront here has been reported vacant at the end of every year since 2020.
- Storefronts registered for December 31, 2025
- 5
- Vacant that day
- 1
- Share vacant here
- 20.0%
- Share vacant across Downtown Brooklyn
- 12.4%
- Share vacant along Court Street
- 3.1%
- Share vacant citywide
- 9.2%
Vacant on December 31, by year
Own or lease out a storefront at 26 Court Street? Listing it is free, and it is matched against every active requirement for retail space in Downtown Brooklyn 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 26 COURT ASSOCIATES LLC as the owner of record. For tax year 2026/27 the city values the Court and Remsen Building at $71.2 million and assesses it at $32 million. After phase-ins and exemptions its taxable value is $31.6 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 $3.43 million a year before abatements, roughly $11.71 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
- 26 COURT ASSOCIATES LLC
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $71,189,000
- Land market value
- $3,438,000
- Assessed value
- $32,035,050
- Taxable value (phased in)
- $31,649,670
- Estimated yearly tax
- About $3.43 million
- Tax per SF of floor area
- About $11.71
City market value by tax year
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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 26 Court Street? List a space here free and we match it against every active requirement. Renting it out yourself? Read the landlord's checklist.
NYC energy benchmarking (Local Law 84)
Energy use and emissions
The Court and Remsen Building'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 64.9 kBtu per square foot, 11% below the national median of 73.1 for a similar property. Its greenhouse gas emissions were about 1,377 metric tons of CO2e (4.7 kg per square foot).
- ENERGY STAR score (2024)
- None given
- Property type (Portfolio Manager)
- Office
- Site energy use intensity
- 64.9 kBtu/SF
- National median for the type
- 73.1 kBtu/SF
- Greenhouse gas emissions
- 1,377 t CO2e
- Emissions per SF
- 4.7 kg CO2e
- Floor area in the filing
- 293,137 SF
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.
Local Law 97 of 2019, estimated
Local Law 97 emissions limit
At its 2024 energy use, the Court and Remsen Building comes to about 1,198 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 2,289 tons for 2024 to 2029 (52% of the limit), so it would owe no penalty. From 2030 the limit drops to 822 tons and the same energy use counts as about 948 tons, about 127 tons over, or an estimated $34,000 a year unless the building cuts its emissions.
- Period
- 2024 to 2029
- Emissions limit
- 2,289 t CO2e
- Estimated emissions
- 1,198 t CO2e
- Under the limit by
- 1,092 t CO2e
- Estimated penalty a year
- None
- Period
- 2030 to 2034
- Emissions limit
- 822 t CO2e
- Estimated emissions
- 948 t CO2e
- Over the limit by
- 127 t CO2e
- Estimated penalty a year
- $34,000
Estimated from the owner's 2024 Local Law 84 filing, which reports energy by source and floor area by use: Office 263,529 SF; Medical Office 3,898 SF; Convenience Store without Gas Station 1,300 SF; Bank Branch 4,910 SF; Fitness Center/Health Club/Gym 19,500 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.
Own or manage 26 Court Street? List a space here free and we match it against every active requirement.
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 5 jobs at the Court and Remsen Building. In the last two years, interior work was permitted on 2 floors (floors 1 and 13). The newest build-out, on floor 13, was first permitted in July 2026 (construction; filed cost estimate $296,000).
- New jobs, last 12 months
- 5
- Initial permits, last 12 months
- 5
- Newest job first permitted
- August 2026
- Interior build-outs, last 24 months
- 3
- Floors with interior work, last 24 months
- 1 and 13
- Facade and sidewalk jobs, last 24 months
- 1
Recent build-outs
New jobs by year
Build-outs across Downtown BrooklynWhere 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.
Landmarks Preservation Commission records
Architecture and history
The Court and Remsen Building was designed by Schwartz & Gross and built in 1925-1926 in the neo-Romanesque style. It stands in the Borough Hall Skyscraper Historic District, so exterior changes and new signage go through the Landmarks Preservation Commission.
- Architect
- Schwartz & Gross
- Constructed
- 1925-1926
- Style
- neo-Romanesque
- Primary material
- Brick
- Built as
- Office building
Source: NYC Landmarks Preservation Commission, Individual Landmark and Historic District Building Database on NYC Open Data, pulled 2026-10-16. A designation can cover part of a lot, such as a facade or a lobby interior.
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Questions about Court and Remsen Building
How big is the Court and Remsen Building?
The Court and Remsen Building has about 293,000 square feet of floor area in total, including 280,000 square feet of office and 13,000 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 the Court and Remsen Building built?
The Landmarks Preservation Commission's building records date the Court and Remsen Building to 1925-1926, designed by Schwartz & Gross. The building is 29 floors tall.
Who designed the Court and Remsen Building?
Schwartz & Gross, according to the Landmarks Preservation Commission's building records, which list the style as neo-Romanesque and its original use as an office building.
What is the address of the Court and Remsen Building?
The Court and Remsen Building is at 26 Court Street in Downtown Brooklyn, Brooklyn. City records list 22-30 Court Street and 177-179 Remsen Street on the same tax lot (BBL 3002500001). A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 26 Court Street?
City records give two ZIP codes for this tax lot: 11201 in NYC PLUTO 26v2 and 11242 on the Department of Finance's assessment roll. Some large New York buildings have a ZIP code of their own beside the area's, so check with the building's management which one it uses before you rely on either.
What is the zoning at the Court and Remsen Building?
The lot is in the C5-2A zoning district. PLUTO lists a built floor area ratio (FAR) of 21.32 and a maximum commercial FAR of 10 for this lot. It is inside the Borough Hall Skyscraper Historic District, so exterior changes go through the Landmarks Preservation Commission.
What subway station is closest to the Court and Remsen Building?
The closest subway station to the Court and Remsen Building is Borough Hall (the 2, 3, 4, 5 and R trains, connected to Court St), about 300 feet away in a straight line, roughly 1 minute on foot. The MTA lists it as an accessible station. Also nearby: Jay St-MetroTech (the A, C, F and R trains), 4 min walk; Clark St (the 2 and 3 trains), 6 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns the Court and Remsen Building?
The NYC Department of Finance's 2026/27 assessment roll lists 26 COURT ASSOCIATES LLC as the owner of record of the Court and Remsen Building (BBL 3002500001). 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 the Court and Remsen Building have an energy grade?
The Court and Remsen Building'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 64.9 kBtu per square foot, 11% below the national median of 73.1 for a similar property. Its greenhouse gas emissions were about 1,377 metric tons of CO2e (4.7 kg per square foot).
Does the Court and Remsen Building meet Local Law 97?
At its 2024 energy use, the Court and Remsen Building comes to about 1,198 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 2,289 tons for 2024 to 2029 (52% of the limit), so it would owe no penalty. From 2030 the limit drops to 822 tons and the same energy use counts as about 948 tons, about 127 tons over, or an estimated $34,000 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 the Court and Remsen Building?
In the 12 months to October 2026, the Department of Buildings issued first permits for 5 jobs at the Court and Remsen Building. In the last two years, interior work was permitted on 2 floors (floors 1 and 13). The newest build-out, on floor 13, was first permitted in July 2026 (construction; filed cost estimate $296,000). These are the Department of Buildings' DOB NOW work permits for tax lot 3002500001. 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 the Court and Remsen Building?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $31.6 million for the Court and Remsen Building. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $3.43 million a year, roughly $11.71 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 3002500001 show the actual bill.
What is the assessed value of the Court and Remsen Building?
For tax year 2026/27, the NYC Department of Finance puts the market value of the Court and Remsen Building at $71.2 million ($3.44 million of it land) and its assessed value at $32 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 2% from 2022/23 ($69.8 million) to 2026/27.
Are there vacant storefronts at the Court and Remsen Building?
Owners registered 5 storefronts at the Court and Remsen Building for December 31, 2025, the newest annual filing the city has published, and 1 of them stood vacant that day. At least one storefront here has been reported vacant at the end of every year since 2020. 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 the Court and Remsen Building?
No space at 26 Court 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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