Office building with commercial space · Garment District, Manhattan
260 West 35th Street
New York, NY 10001
260 West 35th Street is a 14-floor office building with commercial space in the Garment District, Manhattan, built in 1924, with about 61,000 square feet of office space according to city records.
Also at 260-262 West 35th Street.
- Office space
- 61K SF
- Floors
- 14
- Year built
- 1924
- Zoning
- M1-9A/R12
The 128th largest of the 140 office buildings we track in the Garment District. Compare it with 6 neighbors
No space at 260 West 35th Street is listed on Leasemark yet. Own or broker space here? List it free and it is matched against every active requirement the day it goes up, or import a spreadsheet of up to 50 spaces at once.
Compared with its neighbors
How 260 West 35th Street compares
Next to the 6 nearest large office buildings, all within a 1 minute walk, 260 West 35th Street is the smallest by office floor area. It went up in 1924; the median neighbor dates from 1924. Its estimated property tax, about $8.91 a square foot of floor area before abatements, is below the neighbors' median of $9.47.
| Building | Office space | Floors | Built | Tax / SF |
|---|---|---|---|---|
| 260 West 35th Street | 61K SF | 14 | 1924 | $8.91 |
| 494 Eighth Avenue | 106K SF | 23 | 1928 | $11.02 |
| 248 West 35th Street | 131K SF | 16 | 1925 | $6.60 |
| 261 West 35th Street | 107K SF | 16 | 1924 | $6.26 |
| 253 West 35th Street | 125K SF | 16 | 1924 | $8.96 |
| 500 Eighth Avenue | 205K SF | 12 | 1922 | $9.99 |
| 240 West 35th Street | 136K SF | 17 | 1924 | $11.71 |
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 50,000 SF of the building's main use. Walking times are straight-line estimates.
NYC tax lot records
Building facts
- Other address
- 260-262 West 35th Street
- ZIP code
- 10001
- Building type
- Office building with commercial space (city class O6)
- Total floor area
- 64,773 SF
- Commercial floor area
- 64,773 SF
- Office
- 60,773 SF
- Retail
- 4,000 SF
- Height
- 14 floors
- Average floor
- About 4,600 SF (floor area divided by floors)
- Year built
- 1924
- Lot area
- 4,905 SF
- Zoning district
- M1-9A/R12
- Built FAR
- 13.21
- Max commercial FAR
- 15
- Tax lot (BBL)
- 1007840074
Nearest subway
- 34 St-Penn Station
- 34 St-Penn Station
- 34 St-Herald Sq
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 2 storefronts at 260 West 35th Street for December 31, 2024, the newest annual filing the city has published, and none stood vacant that day.
- Storefronts registered for December 31, 2024
- 2
- Vacant that day
- 0
- Share vacant across the Garment District
- 14.0%
- Share vacant along West 35th Street
- 7.3%
- Share vacant citywide
- 8.7%
Vacant on December 31, by year
Need a storefront in the Garment District? Get matchedStorefront vacancy across New York City
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 260 WEST 35TH STREETLLC as the owner of record. For tax year 2026/27 the city values 260 West 35th Street at $11.9 million and assesses it at $5.36 million. After phase-ins and exemptions its taxable value is $5.32 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 $577,152 a year before abatements, roughly $8.91 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
- 260 WEST 35TH STREETLLC
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $11,912,000
- Land market value
- $860,000
- Assessed value
- $5,360,400
- Taxable value (phased in)
- $5,320,350
- Estimated yearly tax
- About $577,152
- Tax per SF of floor area
- About $8.91
City market value by tax year
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
260 West 35th 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 69.5 kBtu per square foot, about the same as the national median of 70.9 for a similar property. Its greenhouse gas emissions were about 405 metric tons of CO2e (5.87 kg per square foot).
- ENERGY STAR score (2024)
- None given
- Property type (Portfolio Manager)
- Office
- Site energy use intensity
- 69.5 kBtu/SF
- National median for the type
- 70.9 kBtu/SF
- Greenhouse gas emissions
- 405 t CO2e
- Emissions per SF
- 5.87 kg CO2e
- Floor area in the filing
- 69,046 SF
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
In the 12 months to September 2026, the Department of Buildings issued first permits for 1 job at 260 West 35th Street. A sidewalk shed permit here is active until January 19, 2027.
- New jobs, last 12 months
- 1
- Initial permits, last 12 months
- 1
- Newest job first permitted
- December 2025
- Interior build-outs, last 24 months
- 0
- Facade and sidewalk jobs, last 24 months
- 2
- Sidewalk shed permit
- Active until Jan 19, 2027
New jobs by year
Build-outs across the Garment DistrictWhere NYC offices are being built out
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
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Questions about 260 West 35th Street
How big is 260 West 35th Street?
260 West 35th Street has about 65,000 square feet of floor area in total, including 61,000 square feet of office and 4,000 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 260 West 35th Street built?
City records list 1924 as the year built. The building is 14 floors tall.
What other addresses does 260 West 35th Street have?
City records list 260-262 West 35th Street on the same tax lot (BBL 1007840074) as 260 West 35th Street. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 260 West 35th Street?
260 West 35th Street is in ZIP code 10001, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 260 West 35th Street, New York, NY 10001, in the Garment District.
What is the zoning at 260 West 35th Street?
The lot is in the M1-9A/R12 zoning district. PLUTO lists a built floor area ratio (FAR) of 13.21 and a maximum commercial FAR of 15 for this lot.
What subway station is closest to 260 West 35th Street?
The closest subway station to 260 West 35th Street is 34 St-Penn Station (the A, C and E trains), about 250 feet away in a straight line, roughly 1 minute on foot. The MTA lists it as an accessible station. Also nearby: 34 St-Penn Station (the 1, 2 and 3 trains), 3 min walk; 34 St-Herald Sq (the B, D, F, M, N, Q, R and W trains), 6 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 260 West 35th Street?
The NYC Department of Finance's 2026/27 assessment roll lists 260 WEST 35TH STREETLLC as the owner of record of 260 West 35th Street (BBL 1007840074). Deeds and mortgages for the lot are public in ACRIS, the city's property records system.
Does 260 West 35th Street have an energy grade?
260 West 35th 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 69.5 kBtu per square foot, about the same as the national median of 70.9 for a similar property. Its greenhouse gas emissions were about 405 metric tons of CO2e (5.87 kg per square foot).
Is there construction at 260 West 35th Street?
In the 12 months to September 2026, the Department of Buildings issued first permits for 1 job at 260 West 35th Street. A sidewalk shed permit here is active until January 19, 2027. These are the Department of Buildings' DOB NOW work permits for tax lot 1007840074. 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 260 West 35th Street?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $5.32 million for 260 West 35th Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $577,152 a year, roughly $8.91 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1007840074 show the actual bill.
What is the assessed value of 260 West 35th Street?
For tax year 2026/27, the NYC Department of Finance puts the market value of 260 West 35th Street at $11.9 million ($860,000 of it land) and its assessed value at $5.36 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 3% from 2022/23 ($11.5 million) to 2026/27.
Are there vacant storefronts at 260 West 35th Street?
Owners registered 2 storefronts at 260 West 35th Street for December 31, 2024, 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 260 West 35th Street?
No space at 260 West 35th 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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Garment District
Transit hubs in the Garment District
- B D F M N Q R W at 34 St-Herald Sq
- 1 2 3 at 34 St-Penn Station