Retail building · Union Square, Manhattan
44 East 14th Street
New York, NY 10003
44 East 14th Street is a 7-floor retail building in Union Square, Manhattan, built in 1971, with about 263,000 square feet of retail space according to city records.
Also at 43-51 East 13th Street, 40-48 East 14th Street, 4 Union Square, 4 Union Square South and 1 more.
- Retail space
- 263K SF
- Floors
- 7
- Year built
- 1971
- Zoning
- C6-4
The largest of the 4 retail buildings we track in Union Square. Compare it with 6 neighbors
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Compared with its neighbors
How 44 East 14th Street compares
Next to the 6 nearest large retail buildings, all within a 17 minute walk, 44 East 14th Street is the largest by retail floor area. It went up in 1971; the median neighbor dates from 1900. Its estimated property tax, about $24.49 a square foot of floor area before abatements, is below the neighbors' median of $29.33.
| Building | Retail space | Floors | Built | Tax / SF | Last sale |
|---|---|---|---|---|---|
| 44 East 14th Street | 263K SF | 7 | 1971 | $24.49 | n/a |
| 842 Broadway | 227K SF | 6 | 1998 | $36.73 | n/a |
| Century Building, 33 East 17th Street | 50K SF | 7 | 1881 | $25.57 | n/a |
| 17 West 14th Street | 41K SF | 2 | 1929 | $30.75 | Jan 2012, $41.5M |
| Price Building, 604 Avenue of the Americas | 37K SF | 4 | 1912 | $27.92 | n/a |
| 695 Avenue of the Americas | 125K SF | 5 | 1889 | $11.86 | n/a |
| 546 Broadway | 45K SF | 5 | 1866 | $38.54 | May 2021, $160M |
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
- 43-51 East 13th Street; 40-48 East 14th Street; 4 Union Square; 4 Union Square South; 123-125 University Place
- ZIP code
- 10003
- Building type
- Retail building (city class K2)
- Total floor area
- 262,576 SF
- Commercial floor area
- 262,576 SF
- Retail
- 262,576 SF
- Height
- 7 floors
- Average floor
- About 37,500 SF (floor area divided by floors)
- Year built
- 1971
- Last major alteration
- 2003
- Lot area
- 32,959 SF
- Zoning district
- C6-4
- Built FAR
- 7.97
- Max commercial FAR
- 10
- Tax lot (BBL)
- 1005650011
Nearest subway
- 14 St-Union Sq
- 8 St-NYU
- 3 Av
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 9 storefronts at 44 East 14th Street for December 31, 2025, the newest annual filing the city has published, and none stood vacant that day.
- Storefronts registered for December 31, 2025
- 9
- Vacant that day
- 0
- Share vacant here
- 0.0%
- Share vacant across Union Square
- 11.7%
- Share vacant citywide
- 9.2%
Vacant on December 31, by year
Need a storefront in Union Square? 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, 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
The Department of Finance lists 4 USS LLC as the owner of record. For tax year 2026/27 the city values 44 East 14th Street at $148.7 million and assesses it at $66.9 million. After phase-ins and exemptions its taxable value is $59.3 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 $6.43 million a year before abatements, roughly $24.49 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
- 4 USS LLC
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $148,738,000
- Land market value
- $12,400,000
- Assessed value
- $66,932,100
- Taxable value (phased in)
- $59,283,722
- Estimated yearly tax
- About $6.43 million
- Tax per SF of floor area
- About $24.49
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 East 14th Street reported an ENERGY STAR score of 51 out of 100 for 2024 in its Local Law 84 benchmarking filing. Under Local Law 33 that score earns a D (under 55). Its site energy use came to 125.9 kBtu per square foot, about the same as the national median of 128.1 for a similar property. Its greenhouse gas emissions were about 2,952 metric tons of CO2e (11.67 kg per square foot).
- ENERGY STAR score (2024)
- 51 of 100
- Grade this score earns (Local Law 33)
- D (under 55)
- Property type (Portfolio Manager)
- Retail Store
- Site energy use intensity
- 125.9 kBtu/SF
- National median for the type
- 128.1 kBtu/SF
- Greenhouse gas emissions
- 2,952 t CO2e
- Emissions per SF
- 11.67 kg CO2e
- Floor area in the filing
- 252,932 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.
Local Law 97 of 2019, estimated
Local Law 97 emissions limit
At its 2024 energy use, 44 East 14th Street comes to about 2,334 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 3,174 tons for 2024 to 2029 (74% of the limit), so it would owe no penalty. From 2030 the limit drops to 898 tons and the same energy use counts as about 1,476 tons, about 578 tons over, or an estimated $155,000 a year unless the building cuts its emissions.
- Period
- 2024 to 2029
- Emissions limit
- 3,174 t CO2e
- Estimated emissions
- 2,334 t CO2e
- Under the limit by
- 841 t CO2e
- Estimated penalty a year
- None
- Period
- 2030 to 2034
- Emissions limit
- 898 t CO2e
- Estimated emissions
- 1,476 t CO2e
- Over the limit by
- 578 t CO2e
- Estimated penalty a year
- $155,000
Estimated from the owner's 2024 Local Law 84 filing, which reports energy by source and floor area by use: Restaurant 1,825 SF; Data Center 500 SF; Supermarket/Grocery Store 76,479 SF; Retail Store 174,128 SF. It applies the coefficients and per-use limits in Department of Buildings rule 1 RCNY 103-14 and Administrative Code 28-320.3.1.1 (as the Department lists them) and the $268 per ton penalty, checked 2026-10-04. It is not the building's Local Law 97 report: that report can count renewable energy credits, solar and storage deductions and, for 2024 and 2025, the law's occupancy group limits where higher, and penalties can be reduced for good faith efforts.
Change these numbers in the Local Law 97 calculator to see what a cut in energy use would do to the penalty.
How Local Law 97 works: who is covered, the 2030 limits and what owners, tenants and buyers should check.
Own or manage 44 East 14th Street? List a space here free and we match it against every active requirement.
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 7 jobs at 44 East 14th Street. In the last two years, interior work was permitted on 3 floors (floors 1, 6 and 7 and the cellar). The newest build-out, on floor 7, was first permitted in October 2026 (construction, mechanical, plumbing, sprinklers; filed cost estimate $49,000).
- New jobs, last 12 months
- 7
- Initial permits, last 12 months
- 7
- Newest job first permitted
- October 2026
- Interior build-outs, last 24 months
- 4
- Floors with interior work, last 24 months
- 1, 6 and 7, cellar
Recent build-outs
New jobs by year
Build-outs across Union SquareWhere 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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Real space close by
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Next door, in the East Village
201 Avenue A
Before you sign
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Questions about 44 East 14th Street
How big is 44 East 14th Street?
44 East 14th Street has about 263,000 square feet of floor area in total, including 263,000 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 44 East 14th Street built?
City records list 1971 as the year built, with a major alteration recorded in 2003. The building is 7 floors tall.
What other addresses does 44 East 14th Street have?
City records list 43-51 East 13th Street, 40-48 East 14th Street, 4 Union Square, 4 Union Square South and 123-125 University Place on the same tax lot (BBL 1005650011) as 44 East 14th Street. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 44 East 14th Street?
44 East 14th Street is in ZIP code 10003, 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 East 14th Street, New York, NY 10003, in Union Square.
What is the zoning at 44 East 14th Street?
The lot is in the C6-4 zoning district. PLUTO lists a built floor area ratio (FAR) of 7.97 and a maximum commercial FAR of 10 for this lot.
What subway station is closest to 44 East 14th Street?
The closest subway station to 44 East 14th Street is 14 St-Union Sq (the 4, 5, 6, L, N, Q, R and W trains), about 250 feet away in a straight line, roughly 1 minute on foot. The MTA lists it as an accessible station. Also nearby: 8 St-NYU (the R and W trains), 6 min walk; 3 Av (the L train), 6 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 44 East 14th Street?
The NYC Department of Finance's 2026/27 assessment roll lists 4 USS LLC as the owner of record of 44 East 14th Street (BBL 1005650011). Big buildings are usually held through a company set up for that one property, so the name on the roll can differ from the landlord's brand or the managing agent. Deeds and mortgages for the lot are public in ACRIS, the city's property records system.
What is the energy grade of 44 East 14th Street?
44 East 14th Street reported an ENERGY STAR score of 51 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 51 earns a D. 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 125.9 kBtu per square foot, about the same as the national median of 128.1 for a similar property. Its greenhouse gas emissions were about 2,952 metric tons of CO2e (11.67 kg per square foot).
Does 44 East 14th Street meet Local Law 97?
At its 2024 energy use, 44 East 14th Street comes to about 2,334 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 3,174 tons for 2024 to 2029 (74% of the limit), so it would owe no penalty. From 2030 the limit drops to 898 tons and the same energy use counts as about 1,476 tons, about 578 tons over, or an estimated $155,000 a year unless the building cuts its emissions. This is an estimate from the owner's 2024 benchmarking filing using the coefficients and per-use limits in the law and the Department of Buildings rule, at $268 per ton over. It is not the building's Local Law 97 report, which can count credits and deductions this estimate cannot.
Is there construction at 44 East 14th Street?
In the 12 months to October 2026, the Department of Buildings issued first permits for 7 jobs at 44 East 14th Street. In the last two years, interior work was permitted on 3 floors (floors 1, 6 and 7 and the cellar). The newest build-out, on floor 7, was first permitted in October 2026 (construction, mechanical, plumbing, sprinklers; filed cost estimate $49,000). These are the Department of Buildings' DOB NOW work permits for tax lot 1005650011. 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 44 East 14th Street?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $59.3 million for 44 East 14th Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $6.43 million a year, roughly $24.49 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1005650011 show the actual bill.
What is the assessed value of 44 East 14th Street?
For tax year 2026/27, the NYC Department of Finance puts the market value of 44 East 14th Street at $148.7 million ($12.4 million of it land) and its assessed value at $66.9 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 54% from 2022/23 ($96.5 million) to 2026/27.
Are there vacant storefronts at 44 East 14th Street?
Owners registered 9 storefronts at 44 East 14th Street 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 retail space for lease at 44 East 14th Street?
No space at 44 East 14th Street is listed on Leasemark right now. Nearby on Leasemark: retail space for lease at 201 Avenue A in the East Village (400 SF, $210/SF/yr). 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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Union Square
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- 4 5 6 L N Q R W at 14 St-Union Sq