Office building with commercial space · Midtown South, Manhattan

37 West 26th Street

New York, NY 10010

37 West 26th Street is a 12-floor office building with commercial space in Midtown South, Manhattan, built in 1909, with about 93,000 square feet of office space according to city records.

Also at 37-43 West 26th Street.

Office space
93K SF
Floors
12
Year built
1909
Zoning
M1-8A/R11

The 86th largest of the 156 office buildings we track in Midtown South. Compare it with 6 neighbors

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Compared with its neighbors

How 37 West 26th Street compares

Next to the 6 nearest large office buildings, all within a 1 minute walk, 37 West 26th Street is the largest by office floor area. It went up in 1909; the median neighbor dates from 1909. Its estimated property tax, about $7.84 a square foot of floor area before abatements, is below the neighbors' median of $11.92.

37 West 26th Street and the 6 nearest large office buildings: size, floors, year built, estimated property tax per square foot
BuildingOffice spaceFloorsBuiltTax / SF
37 West 26th StreetThis building93K SF121909$7.84
34 West 27th Street1 min walk58K SF121912$10.34
28 West 27th Street1 min walk58K SF121909$10.93
30 West 26th Street1 min walk77K SF121909$9.10
45 West 27th Street1 min walk50K SF121910$17.32
45 West 25th Street1 min walk81K SF111909$15.11
49 West 27th Street1 min walk77K SF101883$12.92
The 86th largest of the 156 office buildings we track in Midtown South: see the full list

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 50,000 SF of the building's main use. Walking times are straight-line estimates.

NYC tax lot records

Building facts

Other address
37-43 West 26th Street
ZIP code
10010
Building type
Office building with commercial space (city class O6)
Total floor area
112,259 SF
Commercial floor area
102,918 SF
Office
93,418 SF
Retail
9,500 SF
Height
12 floors
Average floor
About 9,400 SF (floor area divided by floors)
Year built
1909
Last major alteration
1986
Apartments
2
Lot area
9,875 SF
Zoning district
M1-8A/R11
Built FAR
11.37
Max commercial FAR
12
Historic district
Madison Square North Historic District
Tax lot (BBL)
1008280009

Nearest subway

  • 28 St2 min walk · Not accessible
  • 23 St3 min walk · Not accessible
  • 23 St5 min walk · Not accessible

Nearby large buildings

All 19 large office buildings on West 26th Street

Source: NYC Department of City Planning, PLUTO 26v2, pulled 2026-09-30; addresses from the Property Address Directory (PAD) 26b; subway stations from the MTA Subway Stations dataset, pulled 2026-10-02. 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 6 storefronts at 37 West 26th Street for December 31, 2024, the newest annual filing the city has published, and none stood vacant that day.

Storefronts registered for December 31, 2024
6
Vacant that day
0
Share vacant here
0.0%
Share vacant across Midtown South
12.7%
Share vacant along West 26th Street
15.9%
Share vacant citywide
8.7%

Vacant on December 31, by year

  • 2019None registered
  • 20200 of 3
  • 20210 of 5
  • 20220 of 6
  • 2023None registered
  • 20240 of 6

Bars show the share of the lot's registered storefronts that stood vacant.

Source: NYC Department of Finance, Storefronts Reported Vacant or Not (Local Law 157), annual filings for 2019 to 2024, pulled 2026-10-02. 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, as the owners filed them. The 2024 filing was due June 3, 2025, 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

The Department of Finance lists KIAMIE PRINCESS MARION REALTY CORP as the owner of record. For tax year 2026/27 the city values 37 West 26th Street at $18 million and assesses it at $8.11 million. After phase-ins and exemptions its taxable value is $8.11 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 $880,055 a year before abatements, roughly $7.84 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
KIAMIE PRINCESS MARION REALTY CORP
Tax class
Class 4 (commercial and industrial)
City market value
$18,028,000
Land market value
$5,430,000
Assessed value
$8,112,600
Estimated yearly tax
About $880,055
Tax per SF of floor area
About $7.84

City market value by tax year

  • 2022/23$19.9 million
  • 2023/24$16.5 million
  • 2024/25$19 million
  • 2025/26$19.2 million
  • 2026/27$18 million

Market value fell 9% from 2022/23 ($19.9 million) to 2026/27.

How Midtown South compares: property tax per SF across NYC neighborhoods

Source: 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 2026-10-02; 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.

NYC energy benchmarking (Local Law 84)

Energy score, grade and emissions

37 West 26th Street reported an ENERGY STAR score of 73 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 75.7 kBtu per square foot, 29% below the national median of 107 for a similar property. Its greenhouse gas emissions were about 757 metric tons of CO2e (6.74 kg per square foot).

ENERGY STAR score (2024)
73 of 100
Grade this score earns (Local Law 33)
B (70 to 84)
Property type (Portfolio Manager)
Office
Site energy use intensity
75.7 kBtu/SF
National median for the type
107 kBtu/SF
Greenhouse gas emissions
757 t CO2e
Emissions per SF
6.74 kg CO2e
Floor area in the filing
112,259 SF

ENERGY STAR score by year

  • 202287 (A)
  • 202386 (A)
  • 202473 (B)

Energy sources in 2024

  • Electricity43%
  • Fuel oil43%
  • Natural gas13%

Share of the energy used on site, as filed.

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 2026-10-02; 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 37 West 26th Street in the 12 months to September 2026; the last one was first permitted in September 2025. In the last two years, interior work was permitted on one floor (floor 1). The newest build-out, on floor 1, was first permitted in September 2025 (construction, mechanical; filed cost estimate $77,000).

New jobs, last 12 months
0
Initial permits, last 12 months
0
Newest job first permitted
September 2025
Interior build-outs, last 24 months
1
Floors with interior work, last 24 months
1

Recent build-outs

  • Floor 1September 2025Construction, Mechanical; est. $77,000; signed off

New jobs by year

  • 20212
  • 20220
  • 20230
  • 20241
  • 20251
  • 2026 to date0

Source: NYC Department of Buildings, DOB NOW: Build Approved Permits, pulled 2026-10-02 (permits issued through 2026-09-30). 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

37 West 26th Street was designed by Neville & Bagge and built in 1908-1909 in the Beaux-Arts style. It stands in the Madison Square North Historic District, so exterior changes and new signage go through the Landmarks Preservation Commission.

Architect
Neville & Bagge
Constructed
1908-1909
Style
Beaux-Arts
Primary material
Steel frame
Built as
Store and lofts

Source: NYC Landmarks Preservation Commission, Individual Landmark and Historic District Building Database on NYC Open Data, pulled 2026-10-02. A designation can cover part of a lot, such as a facade or a lobby interior.

Office space nearby in Midtown South

Nothing is listed nearby yet. The labeled examples below show how a space appears; they are not on the market.

What a requirement here looks like

No live requirements for office space in Midtown South yet. These labeled examples show what tenants post. List a space in 37 West 26th Street and we match it against every new one automatically.

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Questions about 37 West 26th Street

How big is 37 West 26th Street?

37 West 26th Street has about 112,000 square feet of floor area in total, including 93,000 square feet of office and 10,000 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 37 West 26th Street built?

The Landmarks Preservation Commission's building records date 37 West 26th Street to 1908-1909, designed by Neville & Bagge. The building is 12 floors tall.

Who designed 37 West 26th Street?

Neville & Bagge, according to the Landmarks Preservation Commission's building records, which list the style as Beaux-Arts and its original use as store and lofts.

What other addresses does 37 West 26th Street have?

City records list 37-43 West 26th Street on the same tax lot (BBL 1008280009) as 37 West 26th Street. A space listed on Leasemark at any of these addresses shows up on this page.

What is the ZIP code of 37 West 26th Street?

37 West 26th Street is in ZIP code 10010, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 37 West 26th Street, New York, NY 10010, in Midtown South.

What is the zoning at 37 West 26th Street?

The lot is in the M1-8A/R11 zoning district. PLUTO lists a built floor area ratio (FAR) of 11.37 and a maximum commercial FAR of 12 for this lot. It is inside the Madison Square North Historic District, so exterior changes go through the Landmarks Preservation Commission.

What subway station is closest to 37 West 26th Street?

The closest subway station to 37 West 26th Street is 28 St (the R and W trains), about 550 feet away in a straight line, roughly 2 minutes on foot. Also nearby: 23 St (the F and M trains), 3 min walk; 23 St (the R and W trains), 5 min walk. Walking times are straight-line estimates; the street route is longer.

Who owns 37 West 26th Street?

The NYC Department of Finance's 2026/27 assessment roll lists KIAMIE PRINCESS MARION REALTY CORP as the owner of record of 37 West 26th Street (BBL 1008280009). Deeds and mortgages for the lot are public in ACRIS, the city's property records system.

What is the energy grade of 37 West 26th Street?

37 West 26th Street reported an ENERGY STAR score of 73 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 73 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 75.7 kBtu per square foot, 29% below the national median of 107 for a similar property. Its greenhouse gas emissions were about 757 metric tons of CO2e (6.74 kg per square foot).

Is there construction at 37 West 26th Street?

The Department of Buildings issued no permits for new jobs at 37 West 26th Street in the 12 months to September 2026; the last one was first permitted in September 2025. In the last two years, interior work was permitted on one floor (floor 1). The newest build-out, on floor 1, was first permitted in September 2025 (construction, mechanical; filed cost estimate $77,000). These are the Department of Buildings' DOB NOW work permits for tax lot 1008280009. 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 37 West 26th Street?

The Department of Finance's 2026/27 assessment roll lists a taxable value of $8.11 million for 37 West 26th Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $880,055 a year, roughly $7.84 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1008280009 show the actual bill.

What is the assessed value of 37 West 26th Street?

For tax year 2026/27, the NYC Department of Finance puts the market value of 37 West 26th Street at $18 million ($5.43 million of it land) and its assessed value at $8.11 million, the 45% of market value the city assesses for Class 4 property. The city's market value fell 9% from 2022/23 ($19.9 million) to 2026/27.

Are there vacant storefronts at 37 West 26th Street?

Owners registered 6 storefronts at 37 West 26th Street for December 31, 2024, 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 37 West 26th Street?

No space at 37 West 26th 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.

1,677 buildings from city records

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