Office building with commercial space · Midtown South, Manhattan
352 Seventh Avenue
New York, NY 10001
352 Seventh Avenue is a 16-floor office building with commercial space in Midtown South, Manhattan, built in 1923, with about 120,000 square feet of office space according to city records.
Also at 352-354 Seventh Avenue and 204-206 West 30th Street.
- Office space
- 120K SF
- Floors
- 16
- Year built
- 1923
- Zoning
- M1-9A/R12
The 58th 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 352 Seventh Avenue compares
Next to the 6 nearest large office buildings, all within a 1 minute walk, 352 Seventh Avenue ranks 5th of 7 by office floor area. It went up in 1923; the median neighbor dates from 1927. Its estimated property tax, about $9.41 a square foot of floor area before abatements, is above the neighbors' median of $8.63.
| Building | Office space | Floors | Built | Tax / SF | Last sale |
|---|---|---|---|---|---|
| 352 Seventh Avenue | 120K SF | 16 | 1923 | $9.41 | n/a |
| 350 Seventh Avenue | 134K SF | 21 | 1927 | $9.22 | n/a |
| 370 Seventh Avenue | 317K SF | 17 | 1921 | $12.60 | n/a |
| 363 Seventh Avenue | 81K SF | 22 | 1930 | $10.35 | Feb 2025, $21.3M |
| 345 Seventh Avenue | 183K SF | 25 | 1928 | $8.03 | Jan 2025, $73M (4 lots) |
| 224 West 30th Street | 133K SF | 14 | 1925 | $7.03 | n/a |
| 227 West 29th Street | 52K SF | 14 | 1927 | $6.64 | n/a |
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
- Other addresses
- 352-354 Seventh Avenue; 204-206 West 30th Street
- ZIP code
- 10001
- Building type
- Office building with commercial space (city class O6)
- Total floor area
- 127,488 SF
- Commercial floor area
- 127,488 SF
- Office
- 120,004 SF
- Retail
- 7,484 SF
- Height
- 16 floors
- Average floor
- About 8,000 SF (floor area divided by floors)
- Year built
- 1923
- Lot area
- 7,484 SF
- Zoning district
- M1-9A/R12
- Built FAR
- 17.03
- Max commercial FAR
- 15
- Tax lot (BBL)
- 1007790041
Nearest subway
- 28 St
- 34 St-Penn Station
- 34 St-Penn Station
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 352 ACQUISITION COMPANY as the owner of record. For tax year 2026/27 the city values 352 Seventh Avenue at $27.7 million and assesses it at $12.5 million. After phase-ins and exemptions its taxable value is $11.1 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 $1.2 million a year before abatements, roughly $9.41 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
- 352 ACQUISITION COMPANY
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $27,696,000
- Land market value
- $3,320,000
- Assessed value
- $12,463,200
- Taxable value (phased in)
- $11,061,900
- Estimated yearly tax
- About $1.2 million
- Tax per SF of floor area
- About $9.41
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 352 Seventh Avenue? 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 score, grade and emissions
352 Seventh Avenue reported an ENERGY STAR score of 85 out of 100 for 2024 in its Local Law 84 benchmarking filing. Under Local Law 33 that score earns an A (85 or higher). Its site energy use came to 92.4 kBtu per square foot, 45% below the national median of 167.1 for a similar property. Its greenhouse gas emissions were about 1,064 metric tons of CO2e (7.65 kg per square foot).
- ENERGY STAR score (2024)
- 85 of 100
- Grade this score earns (Local Law 33)
- A (85 or higher)
- Property type (Portfolio Manager)
- Office
- Site energy use intensity
- 92.4 kBtu/SF
- National median for the type
- 167.1 kBtu/SF
- Greenhouse gas emissions
- 1,064 t CO2e
- Emissions per SF
- 7.65 kg CO2e
- Floor area in the filing
- 139,000 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
In the 12 months to October 2026, the Department of Buildings issued first permits for 3 jobs at 352 Seventh Avenue. In the last two years, interior work was permitted on one floor (floor 10). The newest build-out, on floor 10, was first permitted in January 2026 (mechanical; filed cost estimate $20,000).
- New jobs, last 12 months
- 3
- Initial permits, last 12 months
- 3
- Newest job first permitted
- October 2026
- Interior build-outs, last 24 months
- 1
- Floors with interior work, last 24 months
- 10
- Facade and sidewalk jobs, last 24 months
- 2
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.
No office space listed in Midtown South yet
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Before you sign
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Questions about 352 Seventh Avenue
How big is 352 Seventh Avenue?
352 Seventh Avenue has about 127,000 square feet of floor area in total, including 120,000 square feet of office and 7,000 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 352 Seventh Avenue built?
City records list 1923 as the year built. The building is 16 floors tall.
What other addresses does 352 Seventh Avenue have?
City records list 352-354 Seventh Avenue and 204-206 West 30th Street on the same tax lot (BBL 1007790041) as 352 Seventh Avenue. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 352 Seventh Avenue?
352 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 full mailing address is 352 Seventh Avenue, New York, NY 10001, in Midtown South.
What is the zoning at 352 Seventh Avenue?
The lot is in the M1-9A/R12 zoning district. PLUTO lists a built floor area ratio (FAR) of 17.03 and a maximum commercial FAR of 15 for this lot.
What subway station is closest to 352 Seventh Avenue?
The closest subway station to 352 Seventh Avenue is 28 St (the 1 train), about 500 feet away in a straight line, roughly 2 minutes on foot. Also nearby: 34 St-Penn Station (the 1, 2 and 3 trains), 3 min walk; 34 St-Penn Station (the A, C and E trains), 5 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 352 Seventh Avenue?
The NYC Department of Finance's 2026/27 assessment roll lists 352 ACQUISITION COMPANY as the owner of record of 352 Seventh Avenue (BBL 1007790041). Deeds and mortgages for the lot are public in ACRIS, the city's property records system.
What is the energy grade of 352 Seventh Avenue?
352 Seventh Avenue reported an ENERGY STAR score of 85 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 85 earns an A. 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 92.4 kBtu per square foot, 45% below the national median of 167.1 for a similar property. Its greenhouse gas emissions were about 1,064 metric tons of CO2e (7.65 kg per square foot).
Is there construction at 352 Seventh Avenue?
In the 12 months to October 2026, the Department of Buildings issued first permits for 3 jobs at 352 Seventh Avenue. In the last two years, interior work was permitted on one floor (floor 10). The newest build-out, on floor 10, was first permitted in January 2026 (mechanical; filed cost estimate $20,000). These are the Department of Buildings' DOB NOW work permits for tax lot 1007790041. 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 352 Seventh Avenue?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $11.1 million for 352 Seventh Avenue. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $1.2 million a year, roughly $9.41 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1007790041 show the actual bill.
What is the assessed value of 352 Seventh Avenue?
For tax year 2026/27, the NYC Department of Finance puts the market value of 352 Seventh Avenue at $27.7 million ($3.32 million of it land) and its assessed value at $12.5 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 21% from 2022/23 ($22.8 million) to 2026/27.
Is there office space for lease at 352 Seventh Avenue?
No space at 352 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
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