Office and commercial building · Long Island City, Queens
44-02 23rd Street
Long Island City, NY 11101
44-02 23rd Street is a 5-floor office and commercial building in Long Island City, Queens, built in 1919, with about 55,000 square feet of office space according to city records.
Also at 44-02 to 44-12 23rd Street, 22-04 to 22-24 44th Avenue and 21-45 44th Road.
- Office space
- 55K SF
- Floors
- 5
- Year built
- 1919
- Zoning
- M1-6A
The 36th largest of the 48 office buildings we track in Long Island City. Compare it with 6 neighbors
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Compared with its neighbors
How 44-02 23rd Street compares
Next to the 6 nearest large office buildings, all within a 2 minute walk, 44-02 23rd Street is the smallest by office floor area. Built in 1919, it is the oldest of them. Its estimated property tax, about $3.73 a square foot of floor area before abatements, is below the neighbors' median of $4.65.
| Building | Office space | Floors | Built | Tax / SF | Last sale |
|---|---|---|---|---|---|
| 44-02 23rd Street | 55K SF | 5 | 1919 | $3.73 | n/a |
| 43-10 23rd Street | 151K SF | 7 | 1924 | $10.37 | Jul 2026, $86.9M |
| 43-01 22nd Street | 120K SF | 6 | 1925 | $5.36 | Jul 2016, $62.1M |
| 23-10 43rd Avenue | 98K SF | 5 | 1931 | Exempt | Apr 2023, $50M |
| 21-16 43rd Avenue | 124K SF | 3 | 1926 | $4.65 | Jan 2015, $43.5M |
| 24-01 44th Road | 274K SF | 16 | 2005 | $3.75 | n/a |
| 23-21 44th Drive | 441K SF | 15 | 2006 | $1.30 | 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
- 44-02 to 44-12 23rd Street; 22-04 to 22-24 44th Avenue; 21-45 44th Road
- ZIP code
- 11101
- Building type
- Office and commercial building (city class O9)
- Total floor area
- 67,482 SF
- Commercial floor area
- 67,482 SF
- Office
- 55,482 SF
- Height
- 5 floors
- Average floor
- About 13,500 SF (floor area divided by floors)
- Year built
- 1919
- Lot area
- 21,160 SF
- Zoning district
- M1-6A
- Built FAR
- 3.19
- Max commercial FAR
- 8
- Tax lot (BBL)
- 4004390039
Nearest subway
- Court Sq-23 St
- Queensboro Plaza
- 21 St-Queensbridge
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 BRANCO LEATHER INC as the owner of record. For tax year 2026/27 the city values 44-02 23rd Street at $6.05 million and assesses it at $2.72 million. After phase-ins and exemptions its taxable value is $2.32 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 $251,412 a year before abatements, roughly $3.73 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
- BRANCO LEATHER INC
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $6,048,000
- Land market value
- $1,270,000
- Assessed value
- $2,721,600
- Taxable value (phased in)
- $2,317,590
- Estimated yearly tax
- About $251,412
- Tax per SF of floor area
- About $3.73
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
44-02 23rd Street reported an ENERGY STAR score of 100 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 17.3 kBtu per square foot, less than half the national median of 36.8 for a similar property. Its greenhouse gas emissions were about 129 metric tons of CO2e (1.99 kg per square foot).
- ENERGY STAR score (2024)
- 100 of 100
- Grade this score earns (Local Law 33)
- A (85 or higher)
- Property type (Portfolio Manager)
- Multifamily Housing
- Site energy use intensity
- 17.3 kBtu/SF
- National median for the type
- 36.8 kBtu/SF
- Greenhouse gas emissions
- 129 t CO2e
- Emissions per SF
- 1.99 kg CO2e
- Floor area in the filing
- 65,000 SF
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.
No office space listed in Long Island City yet
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Before you sign
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Questions about 44-02 23rd Street
How big is 44-02 23rd Street?
44-02 23rd Street has about 67,000 square feet of floor area in total, including 55,000 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 44-02 23rd Street built?
City records list 1919 as the year built. The building is 5 floors tall.
What other addresses does 44-02 23rd Street have?
City records list 44-02 to 44-12 23rd Street, 22-04 to 22-24 44th Avenue and 21-45 44th Road on the same tax lot (BBL 4004390039) as 44-02 23rd Street. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 44-02 23rd Street?
44-02 23rd Street is in ZIP code 11101, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 44-02 23rd Street, Long Island City, NY 11101.
What is the zoning at 44-02 23rd Street?
The lot is in the M1-6A zoning district. PLUTO lists a built floor area ratio (FAR) of 3.19 and a maximum commercial FAR of 8 for this lot.
What subway station is closest to 44-02 23rd Street?
The closest subway station to 44-02 23rd Street is Court Sq-23 St (the E, F, 7 and G trains, connected to Court Sq), about 500 feet away in a straight line, roughly 2 minutes on foot. The MTA lists it as partly accessible. Also nearby: Queensboro Plaza (the 7, N and W trains), 5 min walk; 21 St-Queensbridge (the M train), 8 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 44-02 23rd Street?
The NYC Department of Finance's 2026/27 assessment roll lists BRANCO LEATHER INC as the owner of record of 44-02 23rd Street (BBL 4004390039). Deeds and mortgages for the lot are public in ACRIS, the city's property records system.
What is the energy grade of 44-02 23rd Street?
44-02 23rd Street reported an ENERGY STAR score of 100 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 100 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 17.3 kBtu per square foot, less than half the national median of 36.8 for a similar property. Its greenhouse gas emissions were about 129 metric tons of CO2e (1.99 kg per square foot).
What are the property taxes at 44-02 23rd Street?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $2.32 million for 44-02 23rd Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $251,412 a year, roughly $3.73 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 4004390039 show the actual bill.
What is the assessed value of 44-02 23rd Street?
For tax year 2026/27, the NYC Department of Finance puts the market value of 44-02 23rd Street at $6.05 million ($1.27 million of it land) and its assessed value at $2.72 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 97% from 2022/23 ($3.07 million) to 2026/27.
Is there office space for lease at 44-02 23rd Street?
No space at 44-02 23rd 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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