77 Water Street

77 Water Street has about 542,000 square feet of floor area in total, including 541,000 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.

City records list 1969 as the year built, with a major alteration recorded in 2008. The building is 26 floors tall.

City records list 78-94 Front Street, 1 Gouverneur Lane and 20-26 Old Slip on the same tax lot (BBL 1000330001) as 77 Water Street. A space listed on Leasemark at any of these addresses shows up on this page.

77 Water 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 Water Street, New York, NY 10005, in the Financial District.

The lot is in the C6-9 zoning district. PLUTO lists a built floor area ratio (FAR) of 21.01 and a maximum commercial FAR of 15 for this lot.

The closest subway station to 77 Water Street is Wall St (the 2 and 3 trains), about 1000 feet away in a straight line, roughly 4 minutes on foot. Also nearby: Broad St (the J and Z trains), 4 min walk; Whitehall St-South Ferry (the R, W and 1 trains, connected to South Ferry), 5 min walk. Walking times are straight-line estimates; the street route is longer.

The NYC Department of Finance's 2026/27 assessment roll lists 77 WATER LLC as the owner of record of 77 Water Street (BBL 1000330001). 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.

77 Water Street reported an ENERGY STAR score of 30 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 30 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 129.1 kBtu per square foot, 29% above the national median of 100.1 for a similar property. Its greenhouse gas emissions were about 5,341 metric tons of CO2e (9.77 kg per square foot).

At its 2024 energy use, 77 Water Street comes to about 3,706 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 4,146 tons for 2024 to 2029 (89% of the limit), so it would owe no penalty. From 2030 the limit drops to 1,472 tons and the same energy use counts as about 3,040 tons, about 1,568 tons over, or an estimated $420,000 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.

In the 12 months to October 2026, the Department of Buildings issued first permits for 7 jobs at 77 Water Street. In the last two years, interior work was permitted on 33 floors (floors 1 to 33, the cellar and the mezzanine). The newest build-out, on floors 1 to 27, the cellar and the roof, was first permitted in December 2025 (structural, neighbor protection; filed cost estimate $20,000). A sidewalk shed permit here is active until December 14, 2026. These are the Department of Buildings' DOB NOW work permits for tax lot 1000330001. A permit is approval to do the work; it does not say who the work is for or whether it is finished.

The Department of Finance's 2026/27 assessment roll lists a taxable value of $63.1 million for 77 Water Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $6.85 million a year, roughly $12.64 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1000330001 show the actual bill.

For tax year 2026/27, the NYC Department of Finance puts the market value of 77 Water Street at $148 million ($31.6 million of it land) and its assessed value at $66.6 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 5% from 2022/23 ($141.6 million) to 2026/27.

No space at 77 Water 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.