Office building · Financial District, Manhattan
77 Front Street
New York, NY 10005
77 Front Street is a 36-floor office building in the Financial District, Manhattan, built in 1987, with about 930,000 square feet of office space according to city records.
Also at 1 Financial Square, 77-93 Front Street, 28-36 Old Slip and 42-48 South Street.
- Office space
- 930K SF
- Floors
- 36
- Year built
- 1987
- Zoning
- C6-9
The 26th largest of the 106 office buildings we track in the Financial District. Compare it with 6 neighbors
No space at 77 Front Street is listed on Leasemark yet. Own or broker space here? List it free and it is matched against every active requirement the day it goes up, or import a spreadsheet of up to 50 spaces at once. Nothing free right now? Get tenant alerts for the Financial District and hear the moment a tenant posts a requirement there. Manage or lease this building? Claim this page.
Print a one-page profile of this building for a tour book or a client proposal.
Compared with its neighbors
How 77 Front Street compares
Next to the 6 nearest large office buildings, all within a 2 minute walk, 77 Front Street ranks 3rd of 7 by office floor area. Built in 1987, it is the newest of them. Its estimated property tax, about $13.16 a square foot of floor area before abatements, is above the neighbors' median of $9.38.
| Building | Office space | Floors | Built | Tax / SF | Last sale |
|---|---|---|---|---|---|
| 77 Front Street | 930K SF | 36 | 1987 | $13.16 | Apr 2015, $198M |
| 77 Water Street | 541K SF | 26 | 1969 | $12.64 | n/a |
| 111 Wall Street | 982K SF | 24 | 1968 | $10.47 | Jun 2021, $220M |
| 55 Water Street, 43 Water Street | 3.6M SF | 53 | 1973 | $8.20 | n/a |
| 7 Hanover Square | 669K SF | 29 | 1983 | $9.38 | n/a |
| 76 Beaver Street | 91K SF | 26 | 1931 | $4.75 | n/a |
| 120 Wall Street | 559K SF | 33 | 1929 | Exempt | 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
- 1 Financial Square; 77-93 Front Street; 28-36 Old Slip; 42-48 South Street
- ZIP code
- 10005
- Building type
- Office building (city class O4)
- Total floor area
- 973,587 SF
- Commercial floor area
- 973,587 SF
- Office
- 929,884 SF
- Retail
- 479 SF
- Height
- 36 floors
- Average floor
- About 27,000 SF (floor area divided by floors)
- Year built
- 1987
- Last major alteration
- 2008
- Lot area
- 42,176 SF
- Zoning district
- C6-9
- Built FAR
- 23.08
- Max commercial FAR
- 15
- Tax lot (BBL)
- 1000350001
Nearest subway
- Wall St
- Broad St
- Whitehall St-South Ferry
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 5 storefronts at 77 Front Street for December 31, 2025, the newest annual filing the city has published, and 1 of them stood vacant that day. A year earlier, none of 4 did.
- Storefronts registered for December 31, 2025
- 5
- Vacant that day
- 1
- Share vacant here
- 20.0%
- Share vacant across the Financial District
- 16.3%
- Share vacant citywide
- 9.2%
Vacant on December 31, by year
Own or lease out a storefront at 77 Front Street? Listing it is free, and it is matched against every active requirement for retail space in the Financial 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 32 SLIPSTREAM, LLC as the owner of record. For tax year 2026/27 the city values 77 Front Street at $283.5 million and assesses it at $127.6 million. After phase-ins and exemptions its taxable value is $118.1 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 $12.8 million a year before abatements, roughly $13.16 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
- 32 SLIPSTREAM, LLC
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $283,515,000
- Land market value
- $65,700,000
- Assessed value
- $127,581,750
- Taxable value (phased in)
- $118,100,700
- Estimated yearly tax
- About $12.8 million
- Tax per SF of floor area
- About $13.16
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 77 Front Street? List a space here free and we match it against every active requirement. Renting it out yourself? Read the landlord's checklist.
NYC property records (ACRIS)
Sales history
77 Front Street last sold in April 2015 for $197.5 million, according to the deed recorded with the city. OLD SLIP PROPERTY LLC sold it to 32 OLD STREAM, LLC and 32 SLIPSTREAM, LLC. That comes to about $203 per square foot of floor area.
- Last sale (deed date)
- April 13, 2015
- Price
- $197,500,000
- Price per SF of floor area
- About $203
- Seller
- OLD SLIP PROPERTY LLC
- Buyer
- 32 OLD STREAM, LLC and 32 SLIPSTREAM, LLC
- Deed recorded
- April 28, 2015
- ACRIS document
- 2015041401028010
Recorded sales
Source: NYC Department of Finance, ACRIS, Real Property Master, Legals and Parties, pulled 2026-10-16; prices as the deeds state them, names as recorded (companies and public bodies only). Shown are deeds that move the whole lot for a real price. Transfers between related companies for a nominal sum, sales of partial interests, land sales before the building went up and sales of the company that owns a building are left out.
NYC energy benchmarking (Local Law 84)
Energy score, grade and emissions
77 Front Street reported an ENERGY STAR score of 72 out of 100 for 2024 in its Local Law 84 benchmarking filing. Under Local Law 33 that score earns a B (70 to 84). Its site energy use came to 74.2 kBtu per square foot, 28% below the national median of 102.4 for a similar property. Its greenhouse gas emissions were about 8,432 metric tons of CO2e (7.63 kg per square foot).
- ENERGY STAR score (2024)
- 72 of 100
- Grade this score earns (Local Law 33)
- B (70 to 84)
- Property type (Portfolio Manager)
- Office
- Site energy use intensity
- 74.2 kBtu/SF
- National median for the type
- 102.4 kBtu/SF
- Greenhouse gas emissions
- 8,432 t CO2e
- Emissions per SF
- 7.63 kg CO2e
- Floor area in the filing
- 1,104,351 SF
- ENERGY STAR certified
- 2023, 2024
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.
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 13 jobs at 77 Front Street. In the last two years, interior work was permitted on 7 floors (floors 4, 6, 8, 24, 25, 27 and 35). The newest build-out, on floor 27, was first permitted in September 2026 (construction; filed cost estimate $23,000).
- New jobs, last 12 months
- 13
- Initial permits, last 12 months
- 13
- Newest job first permitted
- September 2026
- Interior build-outs, last 24 months
- 10
- Floors with interior work, last 24 months
- 4, 6, 8, 24, 25, 27 and 35
Recent build-outs
New jobs by year
Build-outs across the Financial 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 Financial District yet
Own or broker space at 77 Front Street? List it free: it shows on this page and is matched against every active requirement the day it goes up.
Before you sign
Plain-English guides to square footage, rent and lease terms in New York, and free calculators to run your own numbers.
How much is commercial rent in NYC? Per square foot, by borough
What NYC office, retail and industrial buildings collect per square foot in each borough, from the city's own filings, with the monthly math and the costs on top of rent.
Good guy guarantee in NYC commercial leases
How a good guy guarantee works in a NYC commercial lease: what it covers, how the guarantor gets released, what to negotiate and the 2025 surrender ruling.
How much office space do you need per employee in 2026
About 150 to 260 rentable SF per employee in NYC when everyone comes in, less with shared desks: tables by team size and layout, then how to size from your busiest day.
- Free calculator
Office space calculator
How many square feet your team needs, from headcount and layout to a rentable range.
- Free calculator
Commercial rent calculator
Turn a price per square foot into monthly and yearly rent, with increases, free rent and net effective rent.
- Free calculator
TI allowance calculator
A landlord's build-out allowance in dollars, what it covers of your budget and what the rest adds to the rent.
- Free calculator
Commercial Rent Tax calculator
Whether a Manhattan lease owes the city's Commercial Rent Tax, and roughly how much a year.
Questions about 77 Front Street
How big is 77 Front Street?
77 Front Street has about 974,000 square feet of floor area in total, including 930,000 square feet of office and 0 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 77 Front Street built?
City records list 1987 as the year built, with a major alteration recorded in 2008. The building is 36 floors tall.
What other addresses does 77 Front Street have?
City records list 1 Financial Square, 77-93 Front Street, 28-36 Old Slip and 42-48 South Street on the same tax lot (BBL 1000350001) as 77 Front Street. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 77 Front Street?
77 Front Street is in ZIP code 10005, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 77 Front Street, New York, NY 10005, in the Financial District.
What is the zoning at 77 Front Street?
The lot is in the C6-9 zoning district. PLUTO lists a built floor area ratio (FAR) of 23.08 and a maximum commercial FAR of 15 for this lot.
What subway station is closest to 77 Front Street?
The closest subway station to 77 Front Street is Wall St (the 2 and 3 trains), about 0.2 miles away in a straight line, roughly 4 minutes on foot. Also nearby: Broad St (the J and Z trains), 5 min walk; Whitehall St-South Ferry (the R, W and 1 trains, connected to South Ferry), 6 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 77 Front Street?
The NYC Department of Finance's 2026/27 assessment roll lists 32 SLIPSTREAM, LLC as the owner of record of 77 Front Street (BBL 1000350001). 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.
When was 77 Front Street last sold?
77 Front Street last sold in April 2015 for $197.5 million, according to the deed recorded with the city. OLD SLIP PROPERTY LLC sold it to 32 OLD STREAM, LLC and 32 SLIPSTREAM, LLC. That comes to about $203 per square foot of floor area. The deed is ACRIS document 2015041401028010 (BBL 1000350001) in the city's property records. A sale of the company that owns a building is not recorded as a deed, so it would not show there.
What is the energy grade of 77 Front Street?
77 Front Street reported an ENERGY STAR score of 72 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 72 earns a B. 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 74.2 kBtu per square foot, 28% below the national median of 102.4 for a similar property. Its greenhouse gas emissions were about 8,432 metric tons of CO2e (7.63 kg per square foot).
Is there construction at 77 Front Street?
In the 12 months to October 2026, the Department of Buildings issued first permits for 13 jobs at 77 Front Street. In the last two years, interior work was permitted on 7 floors (floors 4, 6, 8, 24, 25, 27 and 35). The newest build-out, on floor 27, was first permitted in September 2026 (construction; filed cost estimate $23,000). These are the Department of Buildings' DOB NOW work permits for tax lot 1000350001. 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 77 Front Street?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $118.1 million for 77 Front Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $12.8 million a year, roughly $13.16 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1000350001 show the actual bill.
What is the assessed value of 77 Front Street?
For tax year 2026/27, the NYC Department of Finance puts the market value of 77 Front Street at $283.5 million ($65.7 million of it land) and its assessed value at $127.6 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 35% from 2022/23 ($209.9 million) to 2026/27.
Are there vacant storefronts at 77 Front Street?
Owners registered 5 storefronts at 77 Front Street for December 31, 2025, the newest annual filing the city has published, and 1 of them stood vacant that day. A year earlier, none of 4 did. 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 77 Front Street?
No space at 77 Front 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.
2,723 buildings from city records
Look up another building
Size, owner of record and property tax, plus the last sale and energy grade where the city has them, for every large office, retail and industrial building we track. Type any address on the lot (like 350 Fifth Avenue), a building name, a street or a neighborhood.
Financial District
Transit hubs in the Financial District
- 2 3 at Wall St
- 4 5 at Wall St
- A C J Z at Fulton St
- PATH at World Trade Center