Office building with commercial space · Downtown Brooklyn, Brooklyn
32 Smith Street
Brooklyn, NY 11201
32 Smith Street is an 18-floor office building with commercial space in Downtown Brooklyn, Brooklyn, built in 1959, with about 187,000 square feet of office space according to city records.
Also at 137-151 Livingston Street.
- Office space
- 187K SF
- Floors
- 18
- Year built
- 1959
- Zoning
- C6-4.5
The 30th 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 32 Smith Street compares
Next to the 6 nearest large office buildings, all within a 2 minute walk, 32 Smith Street ranks 4th of 7 by office floor area. It went up in 1959; the median neighbor dates from 1920. Its estimated property tax, about $18.20 a square foot of floor area before abatements, is above the neighbors' median of $6.54.
| Building | Office space | Floors | Built | Tax / SF |
|---|---|---|---|---|
| 32 Smith Street | 187K SF | 18 | 1959 | $18.20 |
| 131 Livingston Street | 103K SF | 6 | 1920 | Exempt |
| 130 Livingston Street | 500K SF | 12 | 1989 | Exempt |
| 166 Livingston Street | 61K SF | 4 | 1920 | $6.39 |
| 177 Livingston Street | 86K SF | 7 | 1890 | $2.70 |
| 180 Livingston Street | 242K SF | 6 | 1900 | $6.69 |
| 111 Livingston Street | 390K SF | 22 | 1969 | $8.94 |
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
- 137-151 Livingston Street
- ZIP code
- 11201
- Building type
- Office building with commercial space (city class O6)
- Total floor area
- 193,195 SF
- Commercial floor area
- 193,195 SF
- Office
- 187,125 SF
- Retail
- 70 SF
- Height
- 18 floors
- Average floor
- About 10,700 SF (floor area divided by floors)
- Year built
- 1959
- Last major alteration
- 2004
- Lot area
- 12,536 SF
- Zoning district
- C6-4.5
- Built FAR
- 15.41
- Max commercial FAR
- 12
- Tax lot (BBL)
- 3001540028
Nearest subway
- Jay St-MetroTech
- Borough Hall
- Hoyt St
Nearby large buildings
- 408 Fulton Street
- 422 Fulton Street
- 485 Fulton Street
- Brooklyn Edison Building, 345 Adams Street
- 57 Willoughby Street
- Brooklyn Municipal Building, 210 Joralemon Street
- New York and New Jersey Telephone and Telegraph Building, 81 Willoughby Street
- 65 Court Street
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 Department of Finance records
Owner, property tax and assessed value
The Department of Finance lists 141 LIVINGSTON OWNER LLC as the owner of record. For tax year 2026/27 the city values 32 Smith Street at $76.1 million and assesses it at $34.2 million. After phase-ins and exemptions its taxable value is $32.4 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 $3.52 million a year before abatements, roughly $18.20 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
- 141 LIVINGSTON OWNER LLC
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $76,083,000
- Land market value
- $1,810,000
- Assessed value
- $34,237,350
- Taxable value (phased in)
- $32,405,620
- Estimated yearly tax
- About $3.52 million
- Tax per SF of floor area
- About $18.20
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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NYC energy benchmarking (Local Law 84)
Energy score, grade and emissions
32 Smith Street reported an ENERGY STAR score of 69 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 66.2 kBtu per square foot, 23% below the national median of 86.5 for a similar property. Its greenhouse gas emissions were about 1,160 metric tons of CO2e (6 kg per square foot).
- ENERGY STAR score (2024)
- 69 of 100
- Grade this score earns (Local Law 33)
- C (55 to 69)
- Property type (Portfolio Manager)
- Office
- Site energy use intensity
- 66.2 kBtu/SF
- National median for the type
- 86.5 kBtu/SF
- Greenhouse gas emissions
- 1,160 t CO2e
- Emissions per SF
- 6 kg CO2e
- Floor area in the filing
- 193,195 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
The Department of Buildings issued no permits for new jobs at 32 Smith Street in the 12 months to October 2026; the last one was first permitted in May 2024.
- New jobs, last 12 months
- 0
- Initial permits, last 12 months
- 0
- Newest job first permitted
- May 2024
- Interior build-outs, last 24 months
- 0
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.
No office space listed in Downtown Brooklyn yet
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Before you sign
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Questions about 32 Smith Street
How big is 32 Smith Street?
32 Smith Street has about 193,000 square feet of floor area in total, including 187,000 square feet of office and 0 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 32 Smith Street built?
City records list 1959 as the year built, with a major alteration recorded in 2004. The building is 18 floors tall.
What other addresses does 32 Smith Street have?
City records list 137-151 Livingston Street on the same tax lot (BBL 3001540028) as 32 Smith Street. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 32 Smith Street?
32 Smith Street is in ZIP code 11201, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 32 Smith Street, Brooklyn, NY 11201, in Downtown Brooklyn.
What is the zoning at 32 Smith Street?
The lot is in the C6-4.5 zoning district. PLUTO lists a built floor area ratio (FAR) of 15.41 and a maximum commercial FAR of 12 for this lot.
What subway station is closest to 32 Smith Street?
The closest subway station to 32 Smith Street is Jay St-MetroTech (the A, C, F and R trains), about 600 feet away in a straight line, roughly 2 minutes on foot. The MTA lists it as an accessible station. Also nearby: Borough Hall (the 2, 3, 4, 5 and R trains, connected to Court St), 3 min walk; Hoyt St (the 2 and 3 trains), 3 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 32 Smith Street?
The NYC Department of Finance's 2026/27 assessment roll lists 141 LIVINGSTON OWNER LLC as the owner of record of 32 Smith Street (BBL 3001540028). 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.
What is the energy grade of 32 Smith Street?
32 Smith Street reported an ENERGY STAR score of 69 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 69 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 66.2 kBtu per square foot, 23% below the national median of 86.5 for a similar property. Its greenhouse gas emissions were about 1,160 metric tons of CO2e (6 kg per square foot).
Is there construction at 32 Smith Street?
The Department of Buildings issued no permits for new jobs at 32 Smith Street in the 12 months to October 2026; the last one was first permitted in May 2024. These are the Department of Buildings' DOB NOW work permits for tax lot 3001540028. 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 32 Smith Street?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $32.4 million for 32 Smith Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $3.52 million a year, roughly $18.20 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 3001540028 show the actual bill.
What is the assessed value of 32 Smith Street?
For tax year 2026/27, the NYC Department of Finance puts the market value of 32 Smith Street at $76.1 million ($1.81 million of it land) and its assessed value at $34.2 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 21% from 2022/23 ($62.8 million) to 2026/27.
Is there office space for lease at 32 Smith Street?
No space at 32 Smith 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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