Office building with commercial space · Union Square, Manhattan

44 Union Square

New York, NY 10003

44 Union Square is a 6-floor office building with commercial space in Union Square, Manhattan, built in 1929, with about 46,000 square feet of office space according to city records.

Also at 100-102 East 17th Street, 44-48 Union Square and 44-48 Union Square East.

Office space
46K SF
Floors
6
Year built
1929
Zoning
C6-4

Office space next to its nearest neighbors

  1. 215 Park Avenue South1 min walk275K SF
  2. 105 East 17th Street1 min walk91K SF
  3. 44 Union SquareThis building46K SF

The 43rd largest of the 53 office buildings we track in Union Square. Compare it with 6 neighbors

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Compared with its neighbors

How 44 Union Square compares

Next to the 6 nearest large office buildings, all within a 1 minute walk, 44 Union Square is the smallest by office floor area. It went up in 1929; the median neighbor dates from 1909. Its estimated property tax, about $23.62 a square foot of floor area before abatements, is above the neighbors' median of $16.60.

44 Union Square and the 6 nearest large office buildings: size, floors, year built, estimated property tax per square foot
BuildingOffice spaceFloorsBuiltTax / SF
44 Union SquareThis building46K SF61929$23.62
105 East 17th Street1 min walk91K SF41963Exempt
215 Park Avenue South1 min walk275K SF201910$16.60
35 Irving Place1 min walk288K SF121909$20.56
Everett Building, 200 Park Avenue South1 min walk224K SF161908$23.86
32 Union Square1 min walk123K SF121903$14.69
116 East 16th Street1 min walk52K SF121910$11.33
The 43rd largest of the 53 office buildings we track in Union Square: 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 35,000 SF of the building's main use. Walking times are straight-line estimates.

NYC tax lot records

Building facts

Other addresses
100-102 East 17th Street; 44-48 Union Square; 44-48 Union Square East
ZIP code
10003
Building type
Office building with commercial space (city class O5)
Total floor area
70,201 SF
Commercial floor area
70,201 SF
Office
46,351 SF
Retail
23,850 SF
Height
6 floors
Average floor
About 11,700 SF (floor area divided by floors)
Year built
1929
Last major alteration
2017
Lot area
11,975 SF
Zoning district
C6-4
Built FAR
5.86
Max commercial FAR
10
Landmark status
Individual landmark
Tax lot (BBL)
1008720078

Nearest subway

  • 14 St-Union Sq2 min walk · Accessible station
  • 3 Av5 min walk · Not accessible
  • 23 St-Baruch College6 min walk · Accessible station

Nearby large buildings

All 8 large commercial buildings on Union Square

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 storefront registry (Local Law 157)

Storefronts and vacancy

Owners registered one storefront at 44 Union Square for December 31, 2024, the newest annual filing the city has published, and it was not vacant that day.

Storefronts registered for December 31, 2024
1
Vacant that day
0
Share vacant across Union Square
10.6%
Share vacant citywide
8.7%

Vacant on December 31, by year

  • 2019None registered
  • 2020None registered
  • 2021None registered
  • 20220 of 1
  • 20230 of 1
  • 20240 of 1

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 2026-10-08. 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 READING TAMMANY OWNER LLC as the owner of record. For tax year 2026/27 the city values 44 Union Square at $34.9 million and assesses it at $15.7 million. After phase-ins and exemptions its taxable value is $15.3 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 $1.66 million a year before abatements, roughly $23.62 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
READING TAMMANY OWNER LLC
Tax class
Class 4 (commercial and industrial)
City market value
$34,906,000
Land market value
$3,600,000
Assessed value
$15,707,700
Taxable value (phased in)
$15,287,139
Estimated yearly tax
About $1.66 million
Tax per SF of floor area
About $23.62

City market value by tax year

  • 2022/23$31.3 million
  • 2023/24$31.4 million
  • 2024/25$31.4 million
  • 2025/26$35 million
  • 2026/27$34.9 million

Market value rose 12% from 2022/23 ($31.3 million) to 2026/27.

How Union Square 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 Department of Buildings permits

Work permits and build-outs

The Department of Buildings issued no permits for new jobs at 44 Union Square in the 12 months to October 2026; the last one was first permitted in November 2022.

New jobs, last 12 months
0
Initial permits, last 12 months
0
Newest job first permitted
November 2022
Interior build-outs, last 24 months
0

New jobs by year

  • 20210
  • 202212
  • 20230
  • 20240
  • 20250
  • 2026 to date0

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

44 Union Square was designed by Thompson, Holmes & Converse, Charles B. Meyers and built in 1928-1929 in the neo-Georgian style. The Landmarks Preservation Commission designated Tammany Hall, on this tax lot, a New York City landmark on October 29, 2013.

Architect
Thompson, Holmes & Converse, Charles B. Meyers
Constructed
1928-1929
Style
neo-Georgian
Primary material
Clinker brick
Built as
Club building
Landmark on this lot
Tammany Hall: individual landmark, designated October 29, 2013 (LP-02490)

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 Union Square

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 Union Square yet. These labeled examples show what tenants post. List a space in 44 Union Square and we match it against every new one automatically.

Before you sign

Plain-English guides to square footage, rent and lease terms in New York, and free calculators to run your own numbers.

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Questions about 44 Union Square

How big is 44 Union Square?

44 Union Square has about 70,000 square feet of floor area in total, including 46,000 square feet of office and 24,000 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 Union Square built?

The Landmarks Preservation Commission's building records date 44 Union Square to 1928-1929, designed by Thompson, Holmes & Converse, Charles B. Meyers. The building is 6 floors tall.

Who designed 44 Union Square?

Thompson, Holmes & Converse, Charles B. Meyers, according to the Landmarks Preservation Commission's building records, which list the style as neo-Georgian and its original use as a club building.

Is 44 Union Square a New York City landmark?

The tax lot at 44 Union Square includes Tammany Hall, an individual landmark designated October 29, 2013 (LP-02490). Changes to a designated landmark, including many storefront, window and signage changes, need a permit from the Landmarks Preservation Commission.

What other addresses does 44 Union Square have?

City records list 100-102 East 17th Street, 44-48 Union Square and 44-48 Union Square East on the same tax lot (BBL 1008720078) as 44 Union Square. A space listed on Leasemark at any of these addresses shows up on this page.

What is the ZIP code of 44 Union Square?

44 Union Square 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 Union Square, New York, NY 10003, in Union Square.

What is the zoning at 44 Union Square?

The lot is in the C6-4 zoning district. PLUTO lists a built floor area ratio (FAR) of 5.86 and a maximum commercial FAR of 10 for this lot.

What subway station is closest to 44 Union Square?

The closest subway station to 44 Union Square is 14 St-Union Sq (the 4, 5, 6, L, N, Q, R and W trains), about 550 feet away in a straight line, roughly 2 minutes on foot. The MTA lists it as an accessible station. Also nearby: 3 Av (the L train), 5 min walk; 23 St-Baruch College (the 6 train), 6 min walk. Walking times are straight-line estimates; the street route is longer.

Who owns 44 Union Square?

The NYC Department of Finance's 2026/27 assessment roll lists READING TAMMANY OWNER LLC as the owner of record of 44 Union Square (BBL 1008720078). 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.

Is there construction at 44 Union Square?

The Department of Buildings issued no permits for new jobs at 44 Union Square in the 12 months to October 2026; the last one was first permitted in November 2022. These are the Department of Buildings' DOB NOW work permits for tax lot 1008720078. 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 Union Square?

The Department of Finance's 2026/27 assessment roll lists a taxable value of $15.3 million for 44 Union Square. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $1.66 million a year, roughly $23.62 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1008720078 show the actual bill.

What is the assessed value of 44 Union Square?

For tax year 2026/27, the NYC Department of Finance puts the market value of 44 Union Square at $34.9 million ($3.6 million of it land) and its assessed value at $15.7 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 12% from 2022/23 ($31.3 million) to 2026/27.

Are there vacant storefronts at 44 Union Square?

Owners registered one storefront at 44 Union Square for December 31, 2024, the newest annual filing the city has published, and it was not 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 44 Union Square?

No space at 44 Union Square 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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