Office building · Midtown South, Manhattan
Lefcourt Clothing Center
275 Seventh Avenue, New York, NY 10001
The Lefcourt Clothing Center (275 Seventh Avenue) is a 27-floor office building in Midtown South, Manhattan, built in 1928, with about 534,000 square feet of office space according to city records.
Also at 267-281 Seventh Avenue, 165-179 West 25th Street and 160-166 West 26th Street.
- Office space
- 534K SF
- Floors
- 27
- Year built
- 1928
- Zoning
- M1-8A/R11
The 6th largest of the 184 office buildings we track in Midtown South. Compare it with 6 neighbors
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Compared with its neighbors
How the Lefcourt Clothing Center compares
Next to the 6 nearest large office buildings, all within a 1 minute walk, the Lefcourt Clothing Center is the largest by office floor area. Built in 1928, it is the newest of them. Its estimated property tax, about $14.47 a square foot of floor area before abatements, is above the neighbors' median of $8.43.
| Building | Office space | Floors | Built | Tax / SF |
|---|---|---|---|---|
| Lefcourt Clothing Center, 275 Seventh Avenue | 534K SF | 27 | 1928 | $14.47 |
| 159 West 25th Street | 80K SF | 12 | 1911 | $8.80 |
| 151 West 25th Street | 65K SF | 12 | 1909 | $10.43 |
| 164 West 25th Street | 41K SF | 12 | 1918 | $6.85 |
| 147 West 25th Street | 38K SF | 12 | 1911 | $8.06 |
| 152 West 25th Street | 58K SF | 12 | 1911 | $6.77 |
| 151 West 26th Street | 100K SF | 12 | 1911 | $9.53 |
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
- Building name
- Lefcourt Clothing Center
- Other addresses
- 267-281 Seventh Avenue; 165-179 West 25th Street; 160-166 West 26th Street
- ZIP code
- 10001
- Building type
- Office building (city class O4)
- Total floor area
- 548,680 SF
- Commercial floor area
- 548,680 SF
- Office
- 533,680 SF
- Retail
- 15,000 SF
- Height
- 27 floors
- Average floor
- About 20,300 SF (floor area divided by floors)
- Year built
- 1928
- Last major alteration
- 1985
- Lot area
- 22,732 SF
- Zoning district
- M1-8A/R11
- Built FAR
- 24.14
- Max commercial FAR
- 12
- Landmark status
- Individual landmark
- Tax lot (BBL)
- 1008010001
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 Department of Finance records
Owner, property tax and assessed value
The Department of Finance lists 275 SEVENTH AVENUE BUILDING LLC as the owner of record. For tax year 2026/27 the city values the Lefcourt Clothing Center at $166.4 million and assesses it at $74.9 million. After phase-ins and exemptions its taxable value is $73.2 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 $7.94 million a year before abatements, roughly $14.47 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
- 275 SEVENTH AVENUE BUILDING LLC
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $166,419,000
- Land market value
- $19,600,000
- Assessed value
- $74,888,550
- Taxable value (phased in)
- $73,164,648
- Estimated yearly tax
- About $7.94 million
- Tax per SF of floor area
- About $14.47
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.
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SEC filings (EDGAR)
Companies with offices here
One public company and one investment manager give 275 Seventh Avenue as their office address in SEC filings.
Public company
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.
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NYC energy benchmarking (Local Law 84)
Energy score, grade and emissions
The Lefcourt Clothing Center reported an ENERGY STAR score of 83 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 55.5 kBtu per square foot, 38% below the national median of 89.7 for a similar property. Its greenhouse gas emissions were about 3,529 metric tons of CO2e (5.86 kg per square foot).
- ENERGY STAR score (2024)
- 83 of 100
- Grade this score earns (Local Law 33)
- B (70 to 84)
- Property type (Portfolio Manager)
- Office
- Site energy use intensity
- 55.5 kBtu/SF
- National median for the type
- 89.7 kBtu/SF
- Greenhouse gas emissions
- 3,529 t CO2e
- Emissions per SF
- 5.86 kg CO2e
- Floor area in the filing
- 602,144 SF
- ENERGY STAR certified
- 2023
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.
Local Law 97 of 2019, estimated
Local Law 97 emissions limit
At its 2024 energy use, the Lefcourt Clothing Center comes to about 2,750 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 5,024 tons for 2024 to 2029 (55% of the limit), so it would owe no penalty. From 2030 the limit drops to 1,792 tons and the same energy use counts as about 1,668 tons, still under the limit.
- Period
- 2024 to 2029
- Emissions limit
- 5,024 t CO2e
- Estimated emissions
- 2,750 t CO2e
- Under the limit by
- 2,274 t CO2e
- Estimated penalty a year
- None
- Period
- 2030 to 2034
- Emissions limit
- 1,792 t CO2e
- Estimated emissions
- 1,668 t CO2e
- Under the limit by
- 124 t CO2e
- Estimated penalty a year
- None
Estimated from the owner's 2024 Local Law 84 filing, which reports energy by source and floor area by use: Office 371,788 SF; Data Center 1,728 SF; Financial Office 127,723 SF; Medical Office 100,905 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 275 Seventh Avenue? 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 10 jobs at the Lefcourt Clothing Center. In the last two years, interior work was permitted on 27 floors (floors 1 to 27 and the cellar). The newest build-out, on floor 24, was first permitted in September 2026 (construction, mechanical; filed cost estimate $250,000). A sidewalk shed permit here is active until December 2, 2026.
- New jobs, last 12 months
- 10
- Initial permits, last 12 months
- 24
- Newest job first permitted
- September 2026
- Interior build-outs, last 24 months
- 8
- Floors with interior work, last 24 months
- 1 to 27, cellar
- Facade and sidewalk jobs, last 24 months
- 2
- Sidewalk shed permit
- Active until Dec 2, 2026
Recent build-outs
New jobs by year
Build-outs across Midtown SouthWhere 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 Lefcourt Clothing Center was designed by Buchman & Kahn and built in 1927-1928 in the Art Deco style. The Landmarks Preservation Commission designated it a New York City landmark on August 12, 2025.
- Architect
- Buchman & Kahn
- Constructed
- 1927-1928
- Style
- Art Deco
- Primary material
- Buff brick
- Built as
- Commercial
- City landmark
- Lefcourt Clothing Center: individual landmark, designated August 12, 2025 (LP-02691)
Source: NYC Landmarks Preservation Commission, Individual Landmark Sites and 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 Lefcourt Clothing Center
How big is the Lefcourt Clothing Center?
The Lefcourt Clothing Center has about 549,000 square feet of floor area in total, including 534,000 square feet of office and 15,000 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 Lefcourt Clothing Center built?
The Landmarks Preservation Commission's building records date the Lefcourt Clothing Center to 1927-1928, designed by Buchman & Kahn. The building is 27 floors tall.
Who designed the Lefcourt Clothing Center?
Buchman & Kahn, according to the Landmarks Preservation Commission's building records, which list the style as Art Deco and its original use as a commercial.
Is the Lefcourt Clothing Center a New York City landmark?
Yes. The Landmarks Preservation Commission designated the Lefcourt Clothing Center an individual landmark on August 12, 2025 (LP-02691). Changes to a designated landmark, including many storefront, window and signage changes, need a permit from the Commission.
What is the address of the Lefcourt Clothing Center?
The Lefcourt Clothing Center is at 275 Seventh Avenue in Midtown South, Manhattan. City records list 267-281 Seventh Avenue, 165-179 West 25th Street and 160-166 West 26th Street on the same tax lot (BBL 1008010001). A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 275 Seventh Avenue?
275 Seventh Avenue 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 Lefcourt Clothing Center is at 275 Seventh Avenue, New York, NY 10001, in Midtown South.
What is the zoning at the Lefcourt Clothing Center?
The lot is in the M1-8A/R11 zoning district. PLUTO lists a built floor area ratio (FAR) of 24.14 and a maximum commercial FAR of 12 for this lot.
What subway station is closest to the Lefcourt Clothing Center?
The closest subway station to the Lefcourt Clothing Center is 28 St (the 1 train), about 650 feet away in a straight line, roughly 2 minutes on foot. Also nearby: 23 St (the 1 train), 3 min walk; 23 St (the F and M trains), 4 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns the Lefcourt Clothing Center?
The NYC Department of Finance's 2026/27 assessment roll lists 275 SEVENTH AVENUE BUILDING LLC as the owner of record of the Lefcourt Clothing Center (BBL 1008010001). 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 the Lefcourt Clothing Center?
Leasemark does not have the building's tenant roster, but SEC filings name companies with offices at the Lefcourt Clothing Center. One public company reports the address as its principal executive office: AMALGAMATED FINANCIAL CORP. (AMAL). One investment manager files 13F holdings reports from the address: AMALGAMATED BANK. 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 the Lefcourt Clothing Center?
The Lefcourt Clothing Center reported an ENERGY STAR score of 83 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 83 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 55.5 kBtu per square foot, 38% below the national median of 89.7 for a similar property. Its greenhouse gas emissions were about 3,529 metric tons of CO2e (5.86 kg per square foot).
Does the Lefcourt Clothing Center meet Local Law 97?
At its 2024 energy use, the Lefcourt Clothing Center comes to about 2,750 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 5,024 tons for 2024 to 2029 (55% of the limit), so it would owe no penalty. From 2030 the limit drops to 1,792 tons and the same energy use counts as about 1,668 tons, still under the limit. 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 Lefcourt Clothing Center?
In the 12 months to October 2026, the Department of Buildings issued first permits for 10 jobs at the Lefcourt Clothing Center. In the last two years, interior work was permitted on 27 floors (floors 1 to 27 and the cellar). The newest build-out, on floor 24, was first permitted in September 2026 (construction, mechanical; filed cost estimate $250,000). A sidewalk shed permit here is active until December 2, 2026. These are the Department of Buildings' DOB NOW work permits for tax lot 1008010001. 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 Lefcourt Clothing Center?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $73.2 million for the Lefcourt Clothing Center. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $7.94 million a year, roughly $14.47 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1008010001 show the actual bill.
What is the assessed value of the Lefcourt Clothing Center?
For tax year 2026/27, the NYC Department of Finance puts the market value of the Lefcourt Clothing Center at $166.4 million ($19.6 million of it land) and its assessed value at $74.9 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 8% from 2022/23 ($154.6 million) to 2026/27.
Is there office space for lease at the Lefcourt Clothing Center?
No space at 275 Seventh Avenue 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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Midtown South
Transit hubs in Midtown South
- R W at 28 St
- 6 at 28 St
- F M at 23 St