Office building with commercial space · Gowanus, Brooklyn
78 3rd Street
Brooklyn, NY 11231
78 3rd Street is a 4-floor office building with commercial space in Gowanus, Brooklyn, built in 1968, with about 68,000 square feet of office space according to city records.
Also at 68-82 3rd Street and 92 3rd Street.
- Office space
- 68K SF
- Floors
- 4
- Year built
- 1968
- Zoning
- M1-4
The 4th largest of the 8 office buildings we track in Gowanus. Compare it with 6 neighbors
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Compared with its neighbors
How 78 3rd Street compares
Next to the 6 nearest large office buildings, all within a 7 minute walk, 78 3rd Street ranks 3rd of 7 by office floor area. It went up in 1968; the median neighbor dates from 1922. Its estimated property tax, about $14.84 a square foot of floor area before abatements, is above the neighbors' median of $7.35.
| Building | Office space | Floors | Built | Tax / SF | Last sale |
|---|---|---|---|---|---|
| 78 3rd Street | 68K SF | 4 | 1968 | $14.84 | Sep 2024, $29.5M |
| 1 2nd Avenue | 47K SF | 3 | 1957 | $7.60 | n/a |
| 230 Huntington Street | 50K SF | 6 | 2023 | $12.06 | n/a |
| 160 7th Street | 39K SF | 4 | 1920 | $2.14 | n/a |
| 168 7th Street | 73K SF | 3 | 1910 | $4.93 | Jul 2013, $15.3M |
| 124 9th Street | 100K SF | 4 | 1925 | $9.17 | n/a |
| 361 3rd Avenue | 43K SF | 3 | 1884 | $7.10 | 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
- 68-82 3rd Street; 92 3rd Street
- ZIP code
- 11231
- Building type
- Office building with commercial space (city class O5)
- Total floor area
- 72,700 SF
- Commercial floor area
- 72,700 SF
- Office
- 67,500 SF
- Retail
- 5,200 SF
- Height
- 4 floors
- Average floor
- About 18,200 SF (floor area divided by floors)
- Year built
- 1968
- Last major alteration
- 2014
- Lot area
- 33,521 SF
- Zoning district
- M1-4
- Built FAR
- 2.17
- Max commercial FAR
- 2
- Tax lot (BBL)
- 3004650012
Nearest subway
- Carroll St
- Smith-9 Sts
- 4 Av-9 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 Department of Finance records
Owner, property tax and assessed value
The Department of Finance lists 92 THIRD ST GOWANUS LLC as the owner of record. For tax year 2026/27 the city values 78 3rd Street at $25.8 million and assesses it at $11.6 million. After phase-ins and exemptions its taxable value is $9.95 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 $1.08 million a year before abatements, roughly $14.84 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
- 92 THIRD ST GOWANUS LLC
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $25,833,000
- Land market value
- $670,000
- Assessed value
- $11,624,850
- Taxable value (phased in)
- $9,946,170
- Estimated yearly tax
- About $1.08 million
- Tax per SF of floor area
- About $14.84
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.
Own or manage 78 3rd 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
78 3rd Street last sold in September 2024 for $29.5 million, according to the deed recorded with the city. 92 THIRD STREET LLC sold it to 92 THIRD ST GOWANUS LLC. That comes to about $406 per square foot of floor area.
- Last sale (deed date)
- September 30, 2024
- Price
- $29,500,000
- Price per SF of floor area
- About $406
- Seller
- 92 THIRD STREET LLC
- Buyer
- 92 THIRD ST GOWANUS LLC
- Deed recorded
- October 8, 2024
- ACRIS document
- 2024100700948001
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
78 3rd Street reported an ENERGY STAR score of 100 out of 100 for 2024 in its Local Law 84 benchmarking filing. Under Local Law 33 that score earns an A (85 or higher). Its site energy use came to 15.5 kBtu per square foot, less than half the national median of 75 for a similar property. Its greenhouse gas emissions were about 166 metric tons of CO2e (1.66 kg per square foot).
- ENERGY STAR score (2024)
- 100 of 100
- Grade this score earns (Local Law 33)
- A (85 or higher)
- Property type (Portfolio Manager)
- Office
- Site energy use intensity
- 15.5 kBtu/SF
- National median for the type
- 75 kBtu/SF
- Greenhouse gas emissions
- 166 t CO2e
- Emissions per SF
- 1.66 kg CO2e
- Floor area in the filing
- 100,000 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, 78 3rd Street comes to about 125 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 758 tons for 2024 to 2029 (16% of the limit), so it would owe no penalty. From 2030 the limit drops to 269 tons and the same energy use counts as about 68 tons, still under the limit.
- Period
- 2024 to 2029
- Emissions limit
- 758 t CO2e
- Estimated emissions
- 125 t CO2e
- Under the limit by
- 633 t CO2e
- Estimated penalty a year
- None
- Period
- 2030 to 2034
- Emissions limit
- 269 t CO2e
- Estimated emissions
- 68 t CO2e
- Under the limit by
- 201 t CO2e
- Estimated penalty a year
- None
Estimated from the owner's 2024 Local Law 84 filing, which reports energy by source and floor area by use: Office 100,000 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 78 3rd Street? List a space here free and we match it against every active requirement.
NYC Department of Buildings permits
Work permits and build-outs
The Department of Buildings issued no permits for new jobs at 78 3rd Street in the 12 months to October 2026; the last one was first permitted in June 2025. In the last two years, interior work was permitted on 4 floors (floors 1 to 4, the cellar and the roof terrace). The newest build-out, on floor 1 and the roof terrace, was first permitted in June 2025 (construction, mechanical; filed cost estimate $153,000).
- New jobs, last 12 months
- 0
- Initial permits, last 12 months
- 0
- Newest job first permitted
- June 2025
- Interior build-outs, last 24 months
- 5
- Floors with interior work, last 24 months
- 1 to 4, cellar, roof terrace
Recent build-outs
New jobs by year
Build-outs across GowanusWhere 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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Before you sign
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Questions about 78 3rd Street
How big is 78 3rd Street?
78 3rd Street has about 73,000 square feet of floor area in total, including 68,000 square feet of office and 5,000 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 78 3rd Street built?
City records list 1968 as the year built, with a major alteration recorded in 2014. The building is 4 floors tall.
What other addresses does 78 3rd Street have?
City records list 68-82 3rd Street and 92 3rd Street on the same tax lot (BBL 3004650012) as 78 3rd Street. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 78 3rd Street?
78 3rd Street is in ZIP code 11231, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 78 3rd Street, Brooklyn, NY 11231, in Gowanus.
What is the zoning at 78 3rd Street?
The lot is in the M1-4 zoning district. PLUTO lists a built floor area ratio (FAR) of 2.17 and a maximum commercial FAR of 2 for this lot.
What subway station is closest to 78 3rd Street?
The closest subway station to 78 3rd Street is Carroll St (the F and G trains), about 0.2 miles away in a straight line, roughly 5 minutes on foot. Also nearby: Smith-9 Sts (the F and G trains), 6 min walk; 4 Av-9 St (the F, G and R trains), 10 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 78 3rd Street?
The NYC Department of Finance's 2026/27 assessment roll lists 92 THIRD ST GOWANUS LLC as the owner of record of 78 3rd Street (BBL 3004650012). 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 78 3rd Street last sold?
78 3rd Street last sold in September 2024 for $29.5 million, according to the deed recorded with the city. 92 THIRD STREET LLC sold it to 92 THIRD ST GOWANUS LLC. That comes to about $406 per square foot of floor area. The deed is ACRIS document 2024100700948001 (BBL 3004650012) 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 78 3rd Street?
78 3rd Street reported an ENERGY STAR score of 100 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 100 earns an A. 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 15.5 kBtu per square foot, less than half the national median of 75 for a similar property. Its greenhouse gas emissions were about 166 metric tons of CO2e (1.66 kg per square foot).
Does 78 3rd Street meet Local Law 97?
At its 2024 energy use, 78 3rd Street comes to about 125 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 758 tons for 2024 to 2029 (16% of the limit), so it would owe no penalty. From 2030 the limit drops to 269 tons and the same energy use counts as about 68 tons, still under the limit. 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 78 3rd Street?
The Department of Buildings issued no permits for new jobs at 78 3rd Street in the 12 months to October 2026; the last one was first permitted in June 2025. In the last two years, interior work was permitted on 4 floors (floors 1 to 4, the cellar and the roof terrace). The newest build-out, on floor 1 and the roof terrace, was first permitted in June 2025 (construction, mechanical; filed cost estimate $153,000). These are the Department of Buildings' DOB NOW work permits for tax lot 3004650012. 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 78 3rd Street?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $9.95 million for 78 3rd Street. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $1.08 million a year, roughly $14.84 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 3004650012 show the actual bill.
What is the assessed value of 78 3rd Street?
For tax year 2026/27, the NYC Department of Finance puts the market value of 78 3rd Street at $25.8 million ($670,000 of it land) and its assessed value at $11.6 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 36% from 2022/23 ($19 million) to 2026/27.
Is there office space for lease at 78 3rd Street?
No space at 78 3rd 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.
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Transit hubs in Gowanus
- F G R at 4 Av-9 St
- R at Union St
- F G at Carroll St