Commercial condominium · Times Square, Manhattan
300 West 43rd Street
New York, NY 10036
300 West 43rd Street is a 6-floor commercial condominium in Times Square, Manhattan, built in 1928, with about 45,000 square feet of office space according to city records.
Also at 673-675 Eighth Avenue.
- Office space
- 45K SF
- Floors
- 6
- Year built
- 1928
- Zoning
- C6-4
The 17th largest of the 19 office buildings we track in Times Square. Compare it with 6 neighbors
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Compared with its neighbors
How 300 West 43rd Street compares
Next to the 6 nearest large office buildings, all within a 2 minute walk, 300 West 43rd Street ranks 6th of 7 by office floor area. It went up in 1928; the median neighbor dates from 1929. Its estimated property tax, about $19.42 a square foot of floor area before abatements, is above the neighbors' median of $14.13.
| Building | Office space | Floors | Built | Tax / SF |
|---|---|---|---|---|
| 300 West 43rd Street | 45K SF | 6 | 1928 | $19.42 |
| 303 West 42nd Street | 44K SF | 12 | 1928 | $22.54 |
| 311 West 43rd Street | 150K SF | 14 | 1925 | $12.24 |
| Eleven Times Square, 640 Eighth Avenue | 743K SF | 40 | 2007 | $28.90 |
| 315 West 44th Street | 163K SF | 10 | 1931 | $14.24 |
| McGraw-Hill Building, 330 West 42nd Street | 523K SF | 33 | 1931 | $14.02 |
| 234 West 44th Street | 45K SF | 11 | 1927 | $10.17 |
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
- Other address
- 673-675 Eighth Avenue
- ZIP code
- 10036
- Building type
- Commercial condominium (city class RC)
- Total floor area
- 54,441 SF
- Commercial floor area
- 54,441 SF
- Office
- 45,033 SF
- Retail
- 9,408 SF
- Height
- 6 floors
- Average floor
- About 9,100 SF (floor area divided by floors)
- Year built
- 1928
- Lot area
- 10,201 SF
- Zoning district
- C6-4
- Built FAR
- 5.34
- Max commercial FAR
- 10
- Tax lot (BBL)
- 1010337503
Nearest subway
- 42 St-Port Authority Bus Terminal
- 49 St
- 50 St
Source: NYC Department of City Planning, PLUTO 26v2, pulled 2026-10-05; addresses from the Property Address Directory (PAD) 26b; subway stations from the MTA Subway Stations dataset, pulled 2026-10-05. 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
300 West 43rd Street is a condominium of 2 tax lots. XIN CAPITAL TIMES SQUARE LLC owns the units that make up 100% of its market value. For tax year 2026/27 the city values 300 West 43rd Street at $28 million and assesses it at $12.6 million. After phase-ins and exemptions its taxable value is $9.75 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 $1.06 million a year before abatements, roughly $19.42 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.
- Largest unit owner
- XIN CAPITAL TIMES SQUARE LLC (100% of market value)
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $28,021,000
- Land market value
- $4,324,000
- Assessed value
- $12,609,450
- Taxable value (phased in)
- $9,745,467
- Estimated yearly tax
- About $1.06 million
- Tax per SF of floor area
- About $19.42
- Condominium tax lots
- 2
- Owners of record
- 1
City market value by tax year
Source: NYC Department of Finance, Property Valuation and Assessment Data (2026/27 roll, summed over 2 condominium tax lots; owner names as the roll records them, which cuts some long names short), pulled 2026-10-08; 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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NYC energy benchmarking (Local Law 84)
Energy use and emissions
300 West 43rd Street's 2024 Local Law 84 benchmarking filing got no ENERGY STAR score (a campus of several buildings cannot get a 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 92.8 kBtu per square foot, 90% above the national median of 48.8 for a similar property. Its greenhouse gas emissions were about 570 metric tons of CO2e (9.33 kg per square foot).
- ENERGY STAR score (2024)
- None given
- Property type (Portfolio Manager)
- Office
- Site energy use intensity
- 92.8 kBtu/SF
- National median for the type
- 48.8 kBtu/SF
- Greenhouse gas emissions
- 570 t CO2e
- Emissions per SF
- 9.33 kg CO2e
- Floor area in the filing
- 61,095 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 2026-10-08; 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, 300 West 43rd Street comes to about 438 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 463 tons for 2024 to 2029 (95% of the limit), so it would owe no penalty. From 2030 the limit drops to 158 tons and the same energy use counts as about 255 tons, about 97 tons over, or an estimated $26,000 a year unless the building cuts its emissions.
- Period
- 2024 to 2029
- Emissions limit
- 463 t CO2e
- Estimated emissions
- 438 t CO2e
- Under the limit by
- 25 t CO2e
- Estimated penalty a year
- None
- Period
- 2030 to 2034
- Emissions limit
- 158 t CO2e
- Estimated emissions
- 255 t CO2e
- Over the limit by
- 97 t CO2e
- Estimated penalty a year
- $26,000
Estimated from the owner's 2024 Local Law 84 filing, which reports energy by source and floor area by use: Office 50,629 SF; Retail Store 10,466 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.
Own or manage 300 West 43rd 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 1 job at 300 West 43rd Street. In the last two years, interior work was permitted on one floor (floor 1). The newest build-out, on floor 1 and the facade, was first permitted in July 2026 (construction, plumbing; filed cost estimate $60,000).
- New jobs, last 12 months
- 1
- Initial permits, last 12 months
- 2
- Newest job first permitted
- July 2026
- Interior build-outs, last 24 months
- 1
- Floors with interior work, last 24 months
- 1
Recent build-outs
New jobs by year
Build-outs across Times SquareWhere NYC offices are being built out
Source: NYC Department of Buildings, DOB NOW: Build Approved Permits, pulled 2026-10-08 (permits issued through 2026-10-06). 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.
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Questions about 300 West 43rd Street
How big is 300 West 43rd Street?
300 West 43rd Street has about 54,000 square feet of floor area in total, including 45,000 square feet of office and 9,000 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 300 West 43rd Street built?
City records list 1928 as the year built. The building is 6 floors tall.
What other addresses does 300 West 43rd Street have?
City records list 673-675 Eighth Avenue on the same tax lot (BBL 1010337503) as 300 West 43rd Street. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 300 West 43rd Street?
300 West 43rd Street is in ZIP code 10036, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 300 West 43rd Street, New York, NY 10036, in Times Square.
What is the zoning at 300 West 43rd Street?
The lot is in the C6-4 zoning district. PLUTO lists a built floor area ratio (FAR) of 5.34 and a maximum commercial FAR of 10 for this lot.
What subway station is closest to 300 West 43rd Street?
The closest subway station to 300 West 43rd Street is 42 St-Port Authority Bus Terminal (the A, C, E, 1, 2, 3, 7, N, Q, R, W and S trains, connected to Times Sq-42 St), about 200 feet away in a straight line, roughly 1 minute on foot. The MTA lists it as an accessible station. Also nearby: 49 St (the N, R and W trains), 7 min walk; 50 St (the C and E trains), 7 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 300 West 43rd Street?
300 West 43rd Street is a condominium of 2 tax lots. XIN CAPITAL TIMES SQUARE LLC owns the units that make up 100% of its market value. That is from the NYC Department of Finance's 2026/27 assessment roll (BBL 1010337503). Deeds and mortgages for each unit are public in ACRIS, the city's property records system.
Does 300 West 43rd Street have an energy grade?
300 West 43rd Street's 2024 Local Law 84 benchmarking filing got no ENERGY STAR score (a campus of several buildings cannot get a 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 92.8 kBtu per square foot, 90% above the national median of 48.8 for a similar property. Its greenhouse gas emissions were about 570 metric tons of CO2e (9.33 kg per square foot).
Does 300 West 43rd Street meet Local Law 97?
At its 2024 energy use, 300 West 43rd Street comes to about 438 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 463 tons for 2024 to 2029 (95% of the limit), so it would owe no penalty. From 2030 the limit drops to 158 tons and the same energy use counts as about 255 tons, about 97 tons over, or an estimated $26,000 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 300 West 43rd Street?
In the 12 months to October 2026, the Department of Buildings issued first permits for 1 job at 300 West 43rd Street. In the last two years, interior work was permitted on one floor (floor 1). The newest build-out, on floor 1 and the facade, was first permitted in July 2026 (construction, plumbing; filed cost estimate $60,000). These are the Department of Buildings' DOB NOW work permits for tax lot 1010337503. 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 300 West 43rd Street?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $9.75 million for 300 West 43rd Street (the sum of its 2 condominium tax lots). At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $1.06 million a year, roughly $19.42 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1010337503 show the actual bill.
What is the assessed value of 300 West 43rd Street?
For tax year 2026/27, the NYC Department of Finance puts the market value of 300 West 43rd Street at $28 million ($4.32 million of it land) and its assessed value at $12.6 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 9% from 2025/26 ($25.8 million) to 2026/27.
Is there office space for lease at 300 West 43rd Street?
No space at 300 West 43rd 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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Times Square
Transit hubs in Times Square
- 1 2 3 7 N Q R W S at Times Sq-42 St
- A C E at 42 St-Port Authority