Office condominium · Grand Central, Manhattan
360 Madison Avenue
New York, NY 10017
360 Madison Avenue is a 24-floor office condominium in Grand Central, Manhattan, built in 1917, with about 319,000 square feet of office space according to city records.
Also at 11-27 East 45th Street and 358-360 Madison Avenue.
- Office space
- 319K SF
- Floors
- 24
- Year built
- 1917
- Zoning
- C5-3
The 35th largest of the 83 office buildings we track in Grand Central. Compare it with 6 neighbors
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Compared with its neighbors
How 360 Madison Avenue compares
Next to the 6 nearest large office buildings, all within a 1 minute walk, 360 Madison Avenue ranks 3rd of 7 by office floor area. It went up in 1917; the median neighbor dates from 1924. Its estimated property tax, about $19.10 a square foot of floor area before abatements, is above the neighbors' median of $16.57.
| Building | Office space | Floors | Built | Tax / SF | Last sale |
|---|---|---|---|---|---|
| 360 Madison Avenue | 319K SF | 24 | 1917 | $19.10 | n/a |
| 18 East 46th Street | 78K SF | 15 | 1958 | $12.50 | n/a |
| 366 Madison Avenue | 79K SF | 15 | 1921 | $19.36 | Oct 2025, $50M |
| 352 Madison Avenue | 344K SF | 25 | 1922 | $17.09 | Mar 2013, $262M (2 lots) |
| 6 East 45th Street | 74K SF | 19 | 1932 | $8.81 | Sep 2023, $26.8M |
| Fred F. French Building, 547 Fifth Avenue | 395K SF | 38 | 1927 | $16.04 | n/a |
| 346 Madison Avenue | 76K SF | 11 | 1915 | $23.60 | Oct 2025, $85M |
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
- 11-27 East 45th Street; 358-360 Madison Avenue
- ZIP code
- 10017
- Building type
- Office condominium (city class RB)
- Total floor area
- 323,029 SF
- Commercial floor area
- 323,029 SF
- Office
- 318,943 SF
- Height
- 24 floors
- Average floor
- About 13,500 SF (floor area divided by floors)
- Year built
- 1917
- Lot area
- 19,581 SF
- Zoning district
- C5-3
- Built FAR
- 16.5
- Max commercial FAR
- 15
- Tax lot (BBL)
- 1012817501
Nearest subway
- Grand Central-42 St
- 5 Av
- 47-50 Sts-Rockefeller Ctr
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 storefront registry (Local Law 157)
Storefronts and vacancy
Owners registered 3 storefronts at 360 Madison Avenue for December 31, 2025, the newest annual filing the city has published, and none stood vacant that day.
- Storefronts registered for December 31, 2025
- 3
- Vacant that day
- 0
- Share vacant across Grand Central
- 19.7%
- Share vacant along Madison Avenue
- 10.4%
- Share vacant citywide
- 9.2%
- Condominium tax lots that filed
- 1
Vacant on December 31, by year
Need a storefront in Grand Central? Get matchedNYC storefront vacancy report
Source: NYC Department of Finance, Storefronts Reported Vacant or Not (Local Law 157), annual filings for 2019 to 2025, pulled 2026-10-16. 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, summed over the condominium's unit lot that filed, as the owners filed them. The 2025 filing was due June 1, 2026, 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
360 Madison Avenue is a condominium of 2 tax lots. MADISON 45 LLC owns the units that make up 100% of its market value. For tax year 2026/27 the city values 360 Madison Avenue at $126.4 million and assesses it at $56.9 million. After phase-ins and exemptions its taxable value is $56.9 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 $6.17 million a year before abatements, roughly $19.10 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
- MADISON 45 LLC (100% of market value)
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $126,381,000
- Land market value
- $21,600,000
- Assessed value
- $56,871,450
- Estimated yearly tax
- About $6.17 million
- Tax per SF of floor area
- About $19.10
- Condominium tax lots
- 2
- Owners of record
- 1
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, summed over 2 condominium tax lots; 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
2 public companies and 3 investment managers and funds give 360 Madison Avenue as their office address in SEC filings.
Public companies
Investment managers and funds
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 Department of Buildings permits
Work permits and build-outs
In the 12 months to October 2026, the Department of Buildings issued first permits for 4 jobs at 360 Madison Avenue. In the last two years, interior work was permitted on 9 floors (floors 3 to 5, 11, 12 and 14 to 17). The newest build-out, on floors 15 and 16, was first permitted in June 2026 (mechanical, plumbing, sprinklers; filed cost estimate $31,000).
- New jobs, last 12 months
- 4
- Initial permits, last 12 months
- 11
- Newest job first permitted
- June 2026
- Interior build-outs, last 24 months
- 5
- Floors with interior work, last 24 months
- 3 to 5, 11, 12 and 14 to 17
Recent build-outs
New jobs by year
Build-outs across Grand CentralWhere 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.
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Before you sign
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Questions about 360 Madison Avenue
How big is 360 Madison Avenue?
360 Madison Avenue has about 323,000 square feet of floor area in total, including 319,000 square feet of office, according to NYC PLUTO 26v2. These are the city's estimates for the whole building, not space that is available.
When was 360 Madison Avenue built?
City records list 1917 as the year built. The building is 24 floors tall.
What other addresses does 360 Madison Avenue have?
City records list 11-27 East 45th Street and 358-360 Madison Avenue on the same tax lot (BBL 1012817501) as 360 Madison Avenue. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 360 Madison Avenue?
360 Madison Avenue is in ZIP code 10017, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 360 Madison Avenue, New York, NY 10017, in Grand Central.
What is the zoning at 360 Madison Avenue?
The lot is in the C5-3 zoning district. PLUTO lists a built floor area ratio (FAR) of 16.5 and a maximum commercial FAR of 15 for this lot.
What subway station is closest to 360 Madison Avenue?
The closest subway station to 360 Madison Avenue is Grand Central-42 St (the 4, 5, 6, 7 and S trains), about 900 feet away in a straight line, roughly 3 minutes on foot. The MTA lists it as an accessible station. Also nearby: 5 Av (the 7, B, D, F and M trains, connected to 42 St-Bryant Pk), 4 min walk; 47-50 Sts-Rockefeller Ctr (the B, D, F and M trains), 6 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 360 Madison Avenue?
360 Madison Avenue is a condominium of 2 tax lots. MADISON 45 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 1012817501). Deeds and mortgages for each unit are public in ACRIS, the city's property records system.
Who are the tenants at 360 Madison Avenue?
Leasemark does not have the building's tenant roster, but SEC filings name companies with offices at 360 Madison Avenue. 2 public companies report the address as their principal executive office: LUCID DIAGNOSTICS INC. (LUCD) and PAVMED INC. (PAVM). 3 investment managers and funds file 13F holdings reports from the address: CARRET ASSET MANAGEMENT, LLC; Laurion Capital Management LP; and Vestwell Advisors, LLC. 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.
Is there construction at 360 Madison Avenue?
In the 12 months to October 2026, the Department of Buildings issued first permits for 4 jobs at 360 Madison Avenue. In the last two years, interior work was permitted on 9 floors (floors 3 to 5, 11, 12 and 14 to 17). The newest build-out, on floors 15 and 16, was first permitted in June 2026 (mechanical, plumbing, sprinklers; filed cost estimate $31,000). These are the Department of Buildings' DOB NOW work permits for tax lot 1012817501. 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 360 Madison Avenue?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $56.9 million for 360 Madison Avenue (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 $6.17 million a year, roughly $19.10 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1012817501 show the actual bill.
What is the assessed value of 360 Madison Avenue?
For tax year 2026/27, the NYC Department of Finance puts the market value of 360 Madison Avenue at $126.4 million ($21.6 million of it land) and its assessed value at $56.9 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 4% from 2022/23 ($121 million) to 2026/27.
Are there vacant storefronts at 360 Madison Avenue?
Owners registered 3 storefronts at 360 Madison Avenue for December 31, 2025, 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 360 Madison Avenue?
No space at 360 Madison 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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