Office building · Garment District, Manhattan
520 Eighth Avenue
New York, NY 10018
520 Eighth Avenue is a 24-floor office building in the Garment District, Manhattan, built in 1926, with about 714,000 square feet of office space according to city records.
Also at 520-534 Eighth Avenue, 261-277 West 36th Street and 260-270 West 37th Street.
- Office space
- 714K SF
- Floors
- 24
- Year built
- 1926
- Zoning
- M1-9A/R12
The 8th largest of the 155 office buildings we track in the Garment District. Compare it with 6 neighbors
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Compared with its neighbors
How 520 Eighth Avenue compares
Next to the 6 nearest large office buildings, all within a 1 minute walk, 520 Eighth Avenue is the largest by office floor area. It went up in 1926; the median neighbor dates from 1924. Its estimated property tax, about $7.66 a square foot of floor area before abatements, is below the neighbors' median of $9.23.
| Building | Office space | Floors | Built | Tax / SF | Last sale |
|---|---|---|---|---|---|
| 520 Eighth Avenue | 714K SF | 24 | 1926 | $7.66 | n/a |
| 252 West 37th Street | 132K SF | 17 | 1924 | $11.19 | Feb 2007, $33.7M |
| 255 West 36th Street | 108K SF | 14 | 1923 | $10.52 | n/a |
| 540 Eighth Avenue | 216K SF | 23 | 1925 | $7.09 | n/a |
| 247 West 37th Street | 199K SF | 18 | 1924 | $7.35 | n/a |
| 240 West 37th Street | 118K SF | 10 | 1904 | $14.04 | Jul 2007, $44M |
| 531 Eighth Avenue | 130K SF | 20 | 1927 | $7.94 | 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
- 520-534 Eighth Avenue; 261-277 West 36th Street; 260-270 West 37th Street
- ZIP code
- 10018
- Building type
- Office building (city class O4)
- Total floor area
- 754,487 SF
- Commercial floor area
- 754,487 SF
- Office
- 714,213 SF
- Retail
- 35,787 SF
- Industrial and storage
- 4,487 SF
- Height
- 24 floors
- Average floor
- About 31,400 SF (floor area divided by floors)
- Year built
- 1926
- Last major alteration
- 1962
- Lot area
- 39,780 SF
- Zoning district
- M1-9A/R12
- Built FAR
- 18.97
- Max commercial FAR
- 15
- Tax lot (BBL)
- 1007860001
Nearest subway
- 34 St-Penn Station
- 34 St-Penn Station
- Times Sq-42 St
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 8 storefronts at 520 Eighth Avenue for December 31, 2025, the newest annual filing the city has published, and 3 of them stood vacant that day.
- Storefronts registered for December 31, 2025
- 8
- Vacant that day
- 3
- Share vacant here
- 37.5%
- Share vacant across the Garment District
- 13.7%
- Share vacant along Eighth Avenue
- 16.1%
- Share vacant citywide
- 9.2%
Vacant on December 31, by year
Own or lease out a storefront at 520 Eighth Avenue? Listing it is free, and it is matched against every active requirement for retail space in the Garment District the day it goes up.
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 NEW 520 GSH LLC as the owner of record. For tax year 2026/27 the city values 520 Eighth Avenue at $121.5 million and assesses it at $54.7 million. After phase-ins and exemptions its taxable value is $53.3 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 $5.78 million a year before abatements, roughly $7.66 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
- NEW 520 GSH LLC
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $121,524,000
- Land market value
- $16,000,000
- Assessed value
- $54,685,800
- Taxable value (phased in)
- $53,305,202
- Estimated yearly tax
- About $5.78 million
- Tax per SF of floor area
- About $7.66
City market value by tax year
Manage or lease this building? Claim this page. Requests are reviewed by hand.
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.
Own or manage 520 Eighth Avenue? List a space here free and we match it against every active requirement. Renting it out yourself? Read the landlord's checklist.
NYC energy benchmarking (Local Law 84)
Energy use and emissions
520 Eighth Avenue's 2024 Local Law 84 benchmarking filing got no ENERGY STAR score (a campus of several buildings cannot get a score), 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 45.7 kBtu per square foot, 17% below the national median of 55.1 for a similar property. Its greenhouse gas emissions were about 3,628 metric tons of CO2e (4.46 kg per square foot).
- ENERGY STAR score (2024)
- None given
- Property type (Portfolio Manager)
- Office
- Site energy use intensity
- 45.7 kBtu/SF
- National median for the type
- 55.1 kBtu/SF
- Greenhouse gas emissions
- 3,628 t CO2e
- Emissions per SF
- 4.46 kg CO2e
- Floor area in the filing
- 814,025 SF
- ENERGY STAR certified
- 2008, 2009, 2011, 2012, 2013, 2015, 2016, 2017, 2018
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.
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 11 jobs at 520 Eighth Avenue. In the last two years, interior work was permitted on 132 floors (floors 1 and 11 to 141 and the cellar). The newest build-out, on floor 12, was first permitted in May 2026 (mechanical; filed cost estimate $48,000). A sidewalk shed permit here is active until November 10, 2026.
- New jobs, last 12 months
- 11
- Initial permits, last 12 months
- 21
- Newest job first permitted
- May 2026
- Interior build-outs, last 24 months
- 12
- Floors with interior work, last 24 months
- 1 and 11 to 141, cellar
- Facade and sidewalk jobs, last 24 months
- 3
- Sidewalk shed permit
- Active until Nov 10, 2026
Recent build-outs
New jobs by year
Build-outs across the Garment DistrictWhere 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.
No office space listed in the Garment District yet
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Before you sign
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Questions about 520 Eighth Avenue
How big is 520 Eighth Avenue?
520 Eighth Avenue has about 754,000 square feet of floor area in total, including 714,000 square feet of office, 36,000 square feet of retail and 4,000 square feet of industrial and storage space, according to NYC PLUTO 26v2. These are the city's estimates for the whole building, not space that is available.
When was 520 Eighth Avenue built?
City records list 1926 as the year built, with a major alteration recorded in 1962. The building is 24 floors tall.
What other addresses does 520 Eighth Avenue have?
City records list 520-534 Eighth Avenue, 261-277 West 36th Street and 260-270 West 37th Street on the same tax lot (BBL 1007860001) as 520 Eighth Avenue. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 520 Eighth Avenue?
520 Eighth Avenue is in ZIP code 10018, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 520 Eighth Avenue, New York, NY 10018, in the Garment District.
What is the zoning at 520 Eighth Avenue?
The lot is in the M1-9A/R12 zoning district. PLUTO lists a built floor area ratio (FAR) of 18.97 and a maximum commercial FAR of 15 for this lot.
What subway station is closest to 520 Eighth Avenue?
The closest subway station to 520 Eighth Avenue is 34 St-Penn Station (the A, C and E trains), about 650 feet away in a straight line, roughly 2 minutes on foot. The MTA lists it as an accessible station. Also nearby: 34 St-Penn Station (the 1, 2 and 3 trains), 5 min walk; 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), 5 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 520 Eighth Avenue?
The NYC Department of Finance's 2026/27 assessment roll lists NEW 520 GSH LLC as the owner of record of 520 Eighth Avenue (BBL 1007860001). 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.
Does 520 Eighth Avenue have an energy grade?
520 Eighth Avenue's 2024 Local Law 84 benchmarking filing got no ENERGY STAR score (a campus of several buildings cannot get a score), 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 45.7 kBtu per square foot, 17% below the national median of 55.1 for a similar property. Its greenhouse gas emissions were about 3,628 metric tons of CO2e (4.46 kg per square foot).
Is there construction at 520 Eighth Avenue?
In the 12 months to October 2026, the Department of Buildings issued first permits for 11 jobs at 520 Eighth Avenue. In the last two years, interior work was permitted on 132 floors (floors 1 and 11 to 141 and the cellar). The newest build-out, on floor 12, was first permitted in May 2026 (mechanical; filed cost estimate $48,000). A sidewalk shed permit here is active until November 10, 2026. These are the Department of Buildings' DOB NOW work permits for tax lot 1007860001. 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 520 Eighth Avenue?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $53.3 million for 520 Eighth Avenue. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $5.78 million a year, roughly $7.66 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1007860001 show the actual bill.
What is the assessed value of 520 Eighth Avenue?
For tax year 2026/27, the NYC Department of Finance puts the market value of 520 Eighth Avenue at $121.5 million ($16 million of it land) and its assessed value at $54.7 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 8% from 2022/23 ($112.7 million) to 2026/27.
Are there vacant storefronts at 520 Eighth Avenue?
Owners registered 8 storefronts at 520 Eighth Avenue for December 31, 2025, the newest annual filing the city has published, and 3 of them stood vacant that day. These are the owners' filings with the Department of Finance under Local Law 157, so a storefront vacant on December 31, 2025 may have been leased since. Owners and brokers can list a storefront on Leasemark for free.
Is there office space for lease at 520 Eighth Avenue?
No space at 520 Eighth Avenue 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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Garment District
Transit hubs in the Garment District
- B D F M N Q R W at 34 St-Herald Sq
- 1 2 3 at 34 St-Penn Station