Office building · Midtown, Manhattan

799 First Avenue

New York, NY 10017

799 First Avenue is a 26-floor office building in Midtown, Manhattan, built in 2006, with about 325,000 square feet of office space according to city records.

Also at 340-344 East 45th Street, 795-799 First Avenue and 795-803 United Nations Plaza.

Office space
325K SF
Floors
26
Year built
2006
Zoning
C5-2

Office space next to its nearest neighbors

  1. 787 First Avenue1 min walk373K SF
  2. 323 East 44th Street1 min walk365K SF
  3. 799 First AvenueThis building325K SF
  4. 809 First Avenue1 min walk103K SF

The 120th largest of the 351 office buildings we track in Midtown. Compare it with 6 neighbors

List a space in this buildingWant space here? Get matched

No space at 799 First Avenue 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 Midtown 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.

Get an alert

Email me when space at 799 First Avenue is listed

No account needed. One email to confirm, then only when a matching space is posted. Stop any time in one click. Privacy

Compared with its neighbors

How 799 First Avenue compares

Next to the 6 nearest large office buildings, all within a 1 minute walk, 799 First Avenue ranks 3rd of 7 by office floor area. It went up in 2006; the median neighbor dates from 1980. Its property tax is fully exempt on the city's assessment roll.

799 First Avenue and the 6 nearest large office buildings: size, floors, year built, estimated property tax per square foot
BuildingOffice spaceFloorsBuiltTax / SF
799 First AvenueThis building325K SF262006Exempt
787 First Avenue1 min walk373K SF391977$3.68
323 East 44th Street1 min walk365K SF391984$2.68
809 First Avenue1 min walk103K SF111964Exempt
777 First Avenue1 min walk67K SF121963Exempt
821 First Avenue1 min walk116K SF352018Exempt
338 East 44th Street1 min walk214K SF151987Exempt
The 120th largest of the 351 office buildings we track in Midtown: 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
340-344 East 45th Street; 795-799 First Avenue; 795-803 United Nations Plaza
ZIP code
10017
Building type
Office building (city class O4)
Total floor area
325,000 SF
Commercial floor area
325,000 SF
Office
325,000 SF
Height
26 floors
Average floor
About 12,500 SF (floor area divided by floors)
Year built
2006
Lot area
11,975 SF
Zoning district
C5-2
Built FAR
27.14
Max commercial FAR
10
Tax lot (BBL)
1013370030

Nearest subway

  • Grand Central-42 St8 min walk · Accessible station
  • 51 St9 min walk · Accessible station · connects to Lexington Av/53 St
  • 5 Av14 min walk · Not accessible · connects to 42 St-Bryant Pk

Nearby large buildings

All 9 large office buildings on First Avenue

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 UNITED STATES OF AMERICA as the owner of record. For tax year 2026/27 the city values 799 First Avenue at $146.9 million and assesses it at $66.1 million. Exemptions on the roll cover the whole taxable value, which is common for government, nonprofit and payment-in-lieu-of-taxes properties.

Owner of record
UNITED STATES OF AMERICA
Tax class
Class 4 (commercial and industrial)
City market value
$146,881,000
Land market value
$12,000,000
Assessed value
$66,096,450
Exemptions
$66,096,450
Estimated yearly tax
Fully exempt on the roll

City market value by tax year

  • 2022/23$133.4 million
  • 2023/24$141.5 million
  • 2024/25$139.6 million
  • 2025/26$141.6 million
  • 2026/27$146.9 million

Market value rose 10% from 2022/23 ($133.4 million) to 2026/27.

How Midtown compares: property tax per SF across NYC neighborhoodsHow NYC commercial property tax works, and why some towers show $0

Manage or lease this building? Claim this page. Requests are reviewed by hand.

How to find who owns any NYC building

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 2026-10-16. Exempt properties can still owe charges or payments in lieu of taxes that the roll does not show.

Own or manage 799 First Avenue? List a space here free and we match it against every active requirement. Renting it out yourself? Read the landlord's checklist.

NYC Department of Buildings permits

Work permits and build-outs

The Department of Buildings issued no permits for new jobs at 799 First Avenue in the 12 months to October 2026; the last one was first permitted in March 2024.

New jobs, last 12 months
0
Initial permits, last 12 months
0
Newest job first permitted
March 2024
Interior build-outs, last 24 months
0

New jobs by year

  • 20211
  • 20220
  • 20230
  • 20241
  • 20250
  • 2026 to date0

Build-outs across MidtownWhere 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 Midtown yet

The closest real space on Leasemark is below. Own or broker space at 799 First Avenue? List it free: it shows on this page and is matched against every active requirement the day it goes up.

List a space here freeLooking for space? Get matched

Real space close by

Listed now by its owner or broker. Open it and tap I'm interested to ask the lister for an intro; contact details are shared once both sides accept.

Next door, in the Upper East Side

OfficeFor lease
Available994SF
No photos yet

783 Madison 4th Floor

Full floor office space · Upper East Side

$66.40/SF/yr

Before you sign

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

All guides

Questions about 799 First Avenue

How big is 799 First Avenue?

799 First Avenue has about 325,000 square feet of floor area in total, including 325,000 square feet of office, according to NYC PLUTO 26v2. These are the city's estimates for the whole building, not space that is available.

When was 799 First Avenue built?

City records list 2006 as the year built. The building is 26 floors tall.

What other addresses does 799 First Avenue have?

City records list 340-344 East 45th Street, 795-799 First Avenue and 795-803 United Nations Plaza on the same tax lot (BBL 1013370030) as 799 First Avenue. A space listed on Leasemark at any of these addresses shows up on this page.

What is the ZIP code of 799 First Avenue?

799 First Avenue is in ZIP code 10017, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 799 First Avenue, New York, NY 10017, in Midtown.

What is the zoning at 799 First Avenue?

The lot is in the C5-2 zoning district. PLUTO lists a built floor area ratio (FAR) of 27.14 and a maximum commercial FAR of 10 for this lot.

What subway station is closest to 799 First Avenue?

The closest subway station to 799 First Avenue is Grand Central-42 St (the 4, 5, 6, 7 and S trains), about 0.4 miles away in a straight line, roughly 8 minutes on foot. The MTA lists it as an accessible station. Also nearby: 51 St (the 6, E and F trains, connected to Lexington Av/53 St), 9 min walk; 5 Av (the 7, B, D, F and M trains, connected to 42 St-Bryant Pk), 14 min walk. Walking times are straight-line estimates; the street route is longer.

Who owns 799 First Avenue?

The NYC Department of Finance's 2026/27 assessment roll lists UNITED STATES OF AMERICA as the owner of record of 799 First Avenue (BBL 1013370030). Deeds and mortgages for the lot are public in ACRIS, the city's property records system.

Is there construction at 799 First Avenue?

The Department of Buildings issued no permits for new jobs at 799 First Avenue in the 12 months to October 2026; the last one was first permitted in March 2024. These are the Department of Buildings' DOB NOW work permits for tax lot 1013370030. 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 799 First Avenue?

The Department of Finance's 2026/27 assessment roll lists exemptions covering the whole taxable value of 799 First Avenue, so there is no property tax on the roll to estimate. That is common for government, nonprofit and payment-in-lieu-of-taxes (PILOT) properties. The city's property tax records for BBL 1013370030 show what is actually billed.

What is the assessed value of 799 First Avenue?

For tax year 2026/27, the NYC Department of Finance puts the market value of 799 First Avenue at $146.9 million ($12 million of it land) and its assessed value at $66.1 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 10% from 2022/23 ($133.4 million) to 2026/27.

Is there office space for lease at 799 First Avenue?

No space at 799 First Avenue is listed on Leasemark right now. Nearby on Leasemark: office space for lease at 783 Madison 4th Floor in the Upper East Side (994 SF, $66.40/SF/yr). 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.

Midtown

Transit hubs in Midtown

  • B D F M at 42 St-Bryant Pk
  • 7 at 5 Av
  • N Q R W at Times Sq

Next door