Office building with commercial space · Union Square, Manhattan

Parish Building

860 Broadway, New York, NY 10003

The Parish Building (860 Broadway) is a 6-floor office building with commercial space in Union Square, Manhattan, built in 1884, with about 65,000 square feet of office space according to city records.

Also at 27-29 East 17th Street and 32-34 East 18th Street.

Office space
65K SF
Floors
6
Year built
1884
Zoning
C6-4

The 35th largest of the 41 office buildings we track in Union Square. Compare it with 6 neighbors

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Compared with its neighbors

How the Parish Building compares

Next to the 6 nearest large office buildings, all within a 2 minute walk, the Parish Building ranks 5th of 7 by office floor area. It went up in 1884; the median neighbor dates from 1904. Its estimated property tax, about $23.81 a square foot of floor area before abatements, is close to the neighbors' median of $23.72.

The Parish Building and the 6 nearest large office buildings: size, floors, year built, estimated property tax per square foot and last sale
BuildingOffice spaceFloorsBuiltTax / SFLast sale
Parish Building, 860 BroadwayThis building65K SF61884$23.81n/a
Everett Building, 200 Park Avenue South1 min walk224K SF161908$23.86n/a
33 East 18th Street1 min walk63K SF101900$19.55Feb 2025, $38M
41 Union Square1 min walk66K SF161920$28.18n/a
W. & J. Sloane Building, 880 Broadway1 min walk62K SF61882$28.76n/a
230 Park Avenue South1 min walk311K SF131900$23.58Sep 2007, $229M
215 Park Avenue South2 min walk275K SF201910$16.60n/a
The 35th largest of the 41 office buildings we track in Union Square: 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); 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 50,000 SF of the building's main use. Walking times are straight-line estimates.

NYC tax lot records

Building facts

Building name
Parish Building
Other addresses
27-29 East 17th Street; 32-34 East 18th Street
ZIP code
10003
Building type
Office building with commercial space (city class O5)
Total floor area
75,799 SF
Commercial floor area
75,799 SF
Office
64,799 SF
Retail
11,000 SF
Height
6 floors
Average floor
About 12,600 SF (floor area divided by floors)
Year built
1884
Last major alteration
1979
Lot area
11,250 SF
Zoning district
C6-4
Built FAR
6.74
Max commercial FAR
10
Historic district
Ladies' Mile Historic District
Tax lot (BBL)
1008460026

Nearest subway

  • 14 St-Union Sq2 min walk · Accessible station
  • 23 St-Baruch College5 min walk · Accessible station
  • 23 St6 min walk · Not accessible

Nearby large buildings

All 140 large office buildings on Broadway

Source: NYC Department of City Planning, PLUTO 26v2, pulled 2026-09-30; addresses from the Property Address Directory (PAD) 26b; building name from the NYC Landmarks Preservation Commission (below); subway stations from the MTA Subway Stations dataset, pulled 2026-10-02. 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 one storefront at the Parish Building for December 31, 2024, the newest annual filing the city has published, and it stood vacant that day.

Storefronts registered for December 31, 2024
1
Vacant that day
1
Share vacant across Union Square
10.6%
Share vacant along Broadway
12.7%
Share vacant citywide
8.7%

Vacant on December 31, by year

  • 20190 of 1
  • 20200 of 1
  • 20210 of 1
  • 20220 of 1
  • 20231 of 1
  • 20241 of 1

Bars show the share of the lot's registered storefronts that stood vacant.

Own or lease out a storefront at 860 Broadway? Listing it is free, and it is matched against every active requirement for retail space in Union Square the day it goes up.

Source: NYC Department of Finance, Storefronts Reported Vacant or Not (Local Law 157), annual filings for 2019 to 2024, pulled 2026-10-02. 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 2024 filing was due June 3, 2025, 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 860 BROADWAY LLC as the owner of record. For tax year 2026/27 the city values the Parish Building at $37.1 million and assesses it at $16.7 million. After phase-ins and exemptions its taxable value is $16.6 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 $1.8 million a year before abatements, roughly $23.81 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
860 BROADWAY LLC
Tax class
Class 4 (commercial and industrial)
City market value
$37,074,000
Land market value
$9,000,000
Assessed value
$16,683,300
Taxable value (phased in)
$16,636,270
Estimated yearly tax
About $1.8 million
Tax per SF of floor area
About $23.81

City market value by tax year

  • 2022/23$35.9 million
  • 2023/24$39.5 million
  • 2024/25$41 million
  • 2025/26$41.2 million
  • 2026/27$37.1 million

Market value rose 3% from 2022/23 ($35.9 million) to 2026/27.

How Union Square compares: property tax per SF across NYC neighborhoods

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 2026-10-02; 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.

NYC energy benchmarking (Local Law 84)

Energy score, grade and emissions

The Parish Building 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 11.4 kBtu per square foot, less than half the national median of 55.7 for a similar property. Its greenhouse gas emissions were about 103 metric tons of CO2e (1.31 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
11.4 kBtu/SF
National median for the type
55.7 kBtu/SF
Greenhouse gas emissions
103 t CO2e
Emissions per SF
1.31 kg CO2e
Floor area in the filing
78,679 SF

ENERGY STAR score by year

  • 202254 (D)
  • 202376 (B)
  • 2024100 (A)

Energy sources in 2024

  • Electricity100%

Share of the energy used on site, as filed.

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 2026-10-02; 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 September 2026, the Department of Buildings issued first permits for 2 jobs at the Parish Building. In the last two years, interior work was permitted on 4 floors (floors 1 and 3 to 5, the cellar and the ground floor). The newest build-out, on floor 1, the cellar and the ground floor, was first permitted in October 2025 (construction, mechanical, plumbing, sprinklers, structural; filed cost estimate $1.5 million).

New jobs, last 12 months
2
Initial permits, last 12 months
8
Newest job first permitted
March 2026
Interior build-outs, last 24 months
3
Floors with interior work, last 24 months
1 and 3 to 5, cellar, ground floor
Facade and sidewalk jobs, last 24 months
3

Recent build-outs

  • Floor 1, cellar, ground floorOctober 2025Construction, Mechanical, Plumbing, Sprinklers, Structural; est. $1.5 million; signed off
  • Floor 1, cellarJune 2025Mechanical; est. $550,000; signed off
  • Floors 3 to 5April 2025Mechanical; est. $1,000; signed off

New jobs by year

  • 20212
  • 20221
  • 202316
  • 20245
  • 20255
  • 2026 to date1

Source: NYC Department of Buildings, DOB NOW: Build Approved Permits, pulled 2026-10-02 (permits issued through 2026-09-30). 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.

Landmarks Preservation Commission records

Architecture and history

The Parish Building was designed by Detlef Lienau and built in 1883-1884. It stands in the Ladies' Mile Historic District, so exterior changes and new signage go through the Landmarks Preservation Commission.

Architect
Detlef Lienau
Constructed
1883-1884
Style
Late-19th century Commercial
Primary material
Buff brick
Built as
Store

Source: NYC Landmarks Preservation Commission, Individual Landmark and Historic District Building Database on NYC Open Data, pulled 2026-10-02. A designation can cover part of a lot, such as a facade or a lobby interior.

Office space nearby in Union Square

Nothing is listed nearby yet. The labeled examples below show how a space appears; they are not on the market.

What a requirement here looks like

No live requirements for office space in Union Square yet. These labeled examples show what tenants post. List a space in 860 Broadway and we match it against every new one automatically.

Before you sign

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

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Questions about Parish Building

How big is the Parish Building?

The Parish Building has about 76,000 square feet of floor area in total, including 65,000 square feet of office and 11,000 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 the Parish Building built?

The Landmarks Preservation Commission's building records date the Parish Building to 1883-1884, designed by Detlef Lienau. The building is 6 floors tall.

Who designed the Parish Building?

Detlef Lienau, according to the Landmarks Preservation Commission's building records, which list the style as Late-19th century Commercial and its original use as a store.

What is the address of the Parish Building?

The Parish Building is at 860 Broadway in Union Square, Manhattan. City records list 27-29 East 17th Street and 32-34 East 18th Street on the same tax lot (BBL 1008460026). A space listed on Leasemark at any of these addresses shows up on this page.

What is the ZIP code of 860 Broadway?

860 Broadway is in ZIP code 10003, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The Parish Building is at 860 Broadway, New York, NY 10003, in Union Square.

What is the zoning at the Parish Building?

The lot is in the C6-4 zoning district. PLUTO lists a built floor area ratio (FAR) of 6.74 and a maximum commercial FAR of 10 for this lot. It is inside the Ladies' Mile Historic District, so exterior changes go through the Landmarks Preservation Commission.

What subway station is closest to the Parish Building?

The closest subway station to the Parish Building is 14 St-Union Sq (the 4, 5, 6, L, N, Q, R and W trains), about 600 feet away in a straight line, roughly 2 minutes on foot. The MTA lists it as an accessible station. Also nearby: 23 St-Baruch College (the 6 train), 5 min walk; 23 St (the R and W trains), 6 min walk. Walking times are straight-line estimates; the street route is longer.

Who owns the Parish Building?

The NYC Department of Finance's 2026/27 assessment roll lists 860 BROADWAY LLC as the owner of record of the Parish Building (BBL 1008460026). 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.

What is the energy grade of the Parish Building?

The Parish Building 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 11.4 kBtu per square foot, less than half the national median of 55.7 for a similar property. Its greenhouse gas emissions were about 103 metric tons of CO2e (1.31 kg per square foot).

Is there construction at the Parish Building?

In the 12 months to September 2026, the Department of Buildings issued first permits for 2 jobs at the Parish Building. In the last two years, interior work was permitted on 4 floors (floors 1 and 3 to 5, the cellar and the ground floor). The newest build-out, on floor 1, the cellar and the ground floor, was first permitted in October 2025 (construction, mechanical, plumbing, sprinklers, structural; filed cost estimate $1.5 million). These are the Department of Buildings' DOB NOW work permits for tax lot 1008460026. 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 the Parish Building?

The Department of Finance's 2026/27 assessment roll lists a taxable value of $16.6 million for the Parish Building. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $1.8 million a year, roughly $23.81 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1008460026 show the actual bill.

What is the assessed value of the Parish Building?

For tax year 2026/27, the NYC Department of Finance puts the market value of the Parish Building at $37.1 million ($9 million of it land) and its assessed value at $16.7 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 3% from 2022/23 ($35.9 million) to 2026/27.

Are there vacant storefronts at the Parish Building?

Owners registered one storefront at the Parish Building for December 31, 2024, the newest annual filing the city has published, and it 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, 2024 may have been leased since. Owners and brokers can list a storefront on Leasemark for free.

Is there office space for lease at the Parish Building?

No space at 860 Broadway 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.

1,677 buildings from city records

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