Office building · Midtown, Manhattan

40 West 44th Street

New York, NY 10036

40 West 44th Street is a 4-floor office building in Midtown, Manhattan, built in 1896, with about 43,000 square feet of office space according to city records.

Also at 43-45 West 43rd Street and 40-42 West 44th Street.

Office space
43K SF
Floors
4
Year built
1896
Zoning
C6-4.5

Office space next to its nearest neighbors

  1. 23 West 43rd Street1 min walk278K SF
  2. 36 West 44th Street1 min walk127K SF
  3. 40 West 44th StreetThis building43K SF

The 329th largest of the 351 office buildings we track in Midtown. Compare it with 6 neighbors

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Compared with its neighbors

How 40 West 44th Street compares

Next to the 6 nearest large office buildings, all within a 1 minute walk, 40 West 44th Street ranks 6th of 7 by office floor area. Built in 1896, it is the oldest of them. Its estimated property tax, about $9.55 a square foot of floor area before abatements, is below the neighbors' median of $16.83.

40 West 44th Street and the 6 nearest large office buildings: size, floors, year built, estimated property tax per square foot and last sale
BuildingOffice spaceFloorsBuiltTax / SFLast sale
40 West 44th StreetThis building43K SF41896$9.55n/a
36 West 44th Street1 min walk127K SF141922$14.52n/a
23 West 43rd Street1 min walk278K SF201920$19.13May 2011, $161M
1120 Avenue of the Americas1 min walk452K SF211962$22.05n/a
W. R. Grace Building, 1114 Avenue of the Americas1 min walk1.4M SF471971$25.95n/a
56 West 45th Street1 min walk52K SF171914$12.01Jan 2017, $50M
62 West 45th Street1 min walk42K SF121911$8.11Jun 2022, $36M
The 329th largest of the 351 office buildings we track in Midtown: 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); 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
43-45 West 43rd Street; 40-42 West 44th Street
ZIP code
10036
Building type
Office building (city class O2)
Total floor area
43,298 SF
Commercial floor area
43,298 SF
Office
43,298 SF
Height
4 floors
Average floor
About 10,800 SF (floor area divided by floors)
Year built (tax records)
1895
Last major alteration
1996
Lot area
13,850 SF
Zoning district
C6-4.5
Built FAR
3.13
Max commercial FAR
12
Landmark status
Individual landmark
Tax lot (BBL)
1012590014

Nearest subway

  • 5 Av2 min walk · Not accessible · connects to 42 St-Bryant Pk
  • Times Sq-42 St4 min walk · Accessible station · connects to 42 St-Port Authority Bus Terminal
  • 47-50 Sts-Rockefeller Ctr5 min walk · Accessible station

Nearby large buildings

All 22 large office buildings on West 44th Street

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

The Department of Finance lists ASSOS OF BAR OF NY as the owner of record. For tax year 2026/27 the city values 40 West 44th Street at $9.59 million and assesses it at $4.31 million. After phase-ins and exemptions its taxable value is $3.81 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 $413,452 a year before abatements, roughly $9.55 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
ASSOS OF BAR OF NY
Tax class
Class 4 (commercial and industrial)
City market value
$9,586,000
Land market value
$3,570,000
Assessed value
$4,313,700
Taxable value (phased in)
$3,811,320
Estimated yearly tax
About $413,452
Tax per SF of floor area
About $9.55

City market value by tax year

  • 2022/23$7.73 million
  • 2023/24$8.2 million
  • 2024/25$8.36 million
  • 2025/26$8.48 million
  • 2026/27$9.59 million

Market value rose 24% from 2022/23 ($7.73 million) to 2026/27.

How Midtown compares: property tax per SF across NYC neighborhoodsEstimate this tax bill, or a tenant's share of it

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 2026-10-08; 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

40 West 44th Street's 2024 Local Law 84 benchmarking filing got no ENERGY STAR score (too much of the floor area is classed as other uses), 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 70.8 kBtu per square foot, 32% above the national median of 53.6 for a similar property. Its greenhouse gas emissions were about 334 metric tons of CO2e (6.76 kg per square foot).

ENERGY STAR score (2024)
None given
Property type (Portfolio Manager)
Office
Site energy use intensity
70.8 kBtu/SF
National median for the type
53.6 kBtu/SF
Greenhouse gas emissions
334 t CO2e
Emissions per SF
6.76 kg CO2e
Floor area in the filing
49,360 SF

Energy sources in 2024

  • Electricity61%
  • District steam36%
  • Natural gas3%

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 2026-10-08; grade cutoffs from the Department of Buildings energy grades page. Figures are as the owner filed them in ENERGY STAR Portfolio Manager.

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 40 West 44th Street. In the last two years, interior work was permitted on 3 floors (floors 3 to 5). The newest build-out, on floors 3 to 5 and the roof, was first permitted in March 2026 (plumbing; filed cost estimate $47,000).

New jobs, last 12 months
4
Initial permits, last 12 months
4
Newest job first permitted
March 2026
Interior build-outs, last 24 months
3
Floors with interior work, last 24 months
3 to 5

Recent build-outs

  • Floors 3 to 5, roofMarch 2026Plumbing; est. $47,000
  • Floor 4January 2026Mechanical, Structural; 2 jobs; est. $63,000
  • Floors 4 and 5January 2026Construction; est. $88,000

New jobs by year

  • 20212
  • 20222
  • 20231
  • 20240
  • 20250
  • 2026 to date4

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.

Landmarks Preservation Commission records

Architecture and history

40 West 44th Street was designed by Cyrus L. W. Eidlitz and built in 1895-1896 in the Classic Eclectic style. The Landmarks Preservation Commission designated Association of the Bar of the City of New York, on this tax lot, a New York City landmark on June 7, 1966.

Architect
Cyrus L. W. Eidlitz
Constructed
1895-1896
Style
Classic Eclectic
Primary material
Limestone
Built as
Club building
Landmark on this lot
Association of the Bar of the City of New York: individual landmark, designated June 7, 1966 (LP-00256)

Source: NYC Landmarks Preservation Commission, Individual Landmark Sites and Individual Landmark and Historic District Building Database on NYC Open Data, pulled 2026-10-08. A designation can cover part of a lot, such as a facade or a lobby interior.

Office space nearby in Midtown

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 yet. These labeled examples show what tenants post. List a space in 40 West 44th Street and we match it against every new one automatically.

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Questions about 40 West 44th Street

How big is 40 West 44th Street?

40 West 44th Street has about 43,000 square feet of floor area in total, including 43,000 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 40 West 44th Street built?

The Landmarks Preservation Commission's building records date 40 West 44th Street to 1895-1896, designed by Cyrus L. W. Eidlitz. City tax records list 1895 as the year built. The building is 4 floors tall.

Who designed 40 West 44th Street?

Cyrus L. W. Eidlitz, according to the Landmarks Preservation Commission's building records, which list the style as Classic Eclectic and its original use as a club building.

Is 40 West 44th Street a New York City landmark?

The tax lot at 40 West 44th Street includes Association of the Bar of the City of New York, an individual landmark designated June 7, 1966 (LP-00256). Changes to a designated landmark, including many storefront, window and signage changes, need a permit from the Landmarks Preservation Commission.

What other addresses does 40 West 44th Street have?

City records list 43-45 West 43rd Street and 40-42 West 44th Street on the same tax lot (BBL 1012590014) as 40 West 44th Street. A space listed on Leasemark at any of these addresses shows up on this page.

What is the ZIP code of 40 West 44th Street?

40 West 44th 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 40 West 44th Street, New York, NY 10036, in Midtown.

What is the zoning at 40 West 44th Street?

The lot is in the C6-4.5 zoning district. PLUTO lists a built floor area ratio (FAR) of 3.13 and a maximum commercial FAR of 12 for this lot.

What subway station is closest to 40 West 44th Street?

The closest subway station to 40 West 44th Street is 5 Av (the 7, B, D, F and M trains, connected to 42 St-Bryant Pk), about 550 feet away in a straight line, roughly 2 minutes on foot. Also nearby: Times Sq-42 St (the 1, 2, 3, 7, N, Q, R, W, S, A, C and E trains, connected to 42 St-Port Authority Bus Terminal), 4 min walk; 47-50 Sts-Rockefeller Ctr (the B, D, F and M trains), 5 min walk. Walking times are straight-line estimates; the street route is longer.

Who owns 40 West 44th Street?

The NYC Department of Finance's 2026/27 assessment roll lists ASSOS OF BAR OF NY as the owner of record of 40 West 44th Street (BBL 1012590014). Deeds and mortgages for the lot are public in ACRIS, the city's property records system.

Does 40 West 44th Street have an energy grade?

40 West 44th Street's 2024 Local Law 84 benchmarking filing got no ENERGY STAR score (too much of the floor area is classed as other uses), 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 70.8 kBtu per square foot, 32% above the national median of 53.6 for a similar property. Its greenhouse gas emissions were about 334 metric tons of CO2e (6.76 kg per square foot).

Is there construction at 40 West 44th Street?

In the 12 months to October 2026, the Department of Buildings issued first permits for 4 jobs at 40 West 44th Street. In the last two years, interior work was permitted on 3 floors (floors 3 to 5). The newest build-out, on floors 3 to 5 and the roof, was first permitted in March 2026 (plumbing; filed cost estimate $47,000). These are the Department of Buildings' DOB NOW work permits for tax lot 1012590014. 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 40 West 44th Street?

The Department of Finance's 2026/27 assessment roll lists a taxable value of $3.81 million for 40 West 44th Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $413,452 a year, roughly $9.55 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1012590014 show the actual bill.

What is the assessed value of 40 West 44th Street?

For tax year 2026/27, the NYC Department of Finance puts the market value of 40 West 44th Street at $9.59 million ($3.57 million of it land) and its assessed value at $4.31 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 24% from 2022/23 ($7.73 million) to 2026/27.

Is there office space for lease at 40 West 44th Street?

No space at 40 West 44th 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.

2,180 buildings from city records

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