Office building · Financial District, Manhattan
Wall Street Plaza
88 Pine Street, New York, NY 10005
Wall Street Plaza (88 Pine Street) is a 32-floor office building in the Financial District, Manhattan, built in 1973, with about 665,000 square feet of office space according to city records.
Also at 136-154 Front Street, 138-144 Maiden Lane and 135-153 Water Street.
- Office space
- 665K SF
- Floors
- 32
- Year built
- 1973
- Zoning
- C6-9
The 34th largest of the 106 office buildings we track in the Financial District. Compare it with 6 neighbors
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Compared with its neighbors
How Wall Street Plaza compares
Next to the 6 nearest large office buildings, all within a 2 minute walk, Wall Street Plaza ranks 3rd of 7 by office floor area. It went up in 1973; the median neighbor dates from 1963. Its estimated property tax, about $8.48 a square foot of floor area before abatements, is below the neighbors' median of $10.47.
| Building | Office space | Floors | Built | Tax / SF | Last sale |
|---|---|---|---|---|---|
| Wall Street Plaza, 88 Pine Street | 665K SF | 32 | 1973 | $8.48 | n/a |
| Continental Center, 180 Maiden Lane | 1.1M SF | 41 | 1982 | $12.13 | Jul 2024, $297M |
| 120 Wall Street | 559K SF | 33 | 1929 | Exempt | n/a |
| 125 Maiden Lane | 250K SF | 16 | 1958 | $5.87 | n/a |
| 175 Water Street | 456K SF | 30 | 1983 | $12.93 | n/a |
| 80 South Street | 44K SF | 6 | 1950 | $7.11 | Mar 2016, $390M (2 lots) |
| 111 Wall Street | 982K SF | 24 | 1968 | $10.47 | Jun 2021, $220M |
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
- Building name
- Wall Street Plaza
- Other addresses
- 136-154 Front Street; 138-144 Maiden Lane; 135-153 Water Street
- ZIP code
- 10005
- Building type
- Office building (city class O4)
- Total floor area
- 664,990 SF
- Commercial floor area
- 664,990 SF
- Office
- 664,990 SF
- Height
- 32 floors
- Average floor
- About 20,800 SF (floor area divided by floors)
- Year built
- 1973
- Last major alteration
- 2007
- Lot area
- 27,600 SF
- Zoning district
- C6-9
- Built FAR
- 24.09
- Max commercial FAR
- 15
- Tax lot (BBL)
- 1000380017
Nearest subway
- Wall St
- Fulton St
- Broad St
Source: NYC Department of City Planning, PLUTO 26v2, pulled 2026-10-16; addresses from the Property Address Directory (PAD) 26b; building name checked against Wikipedia, Wall Street Plaza; 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 ORIENT OVERSEAS ASSOCIATES as the owner of record. For tax year 2026/27 the city values Wall Street Plaza at $119.9 million and assesses it at $54 million. After phase-ins and exemptions its taxable value is $52 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 $5.64 million a year before abatements, roughly $8.48 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
- ORIENT OVERSEAS ASSOCIATES
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $119,897,000
- Land market value
- $36,000,000
- Assessed value
- $53,953,650
- Taxable value (phased in)
- $51,962,948
- Estimated yearly tax
- About $5.64 million
- Tax per SF of floor area
- About $8.48
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.
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SEC filings (EDGAR)
Companies with offices here
5 investment managers and funds give 88 Pine Street as their office address in SEC filings.
Investment managers and funds
Source: U.S. Securities and Exchange Commission, EDGAR, Financial Statement Data Sets (2025 Q4 to 2026 Q3) and Form 13F Data Sets (through August 2026), pulled 2026-10-24; names as filed. The address is the one each company reports to the SEC. This is not a tenant roster: private companies and most smaller firms do not file with the SEC, a company can report a building it owns, and an address can trail a move by a quarter. Care-of addresses, blank check companies and asset-backed issuers are left out.
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NYC energy benchmarking (Local Law 84)
Energy score, grade and emissions
Wall Street Plaza reported an ENERGY STAR score of 78 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 89 kBtu per square foot, 35% below the national median of 136.5 for a similar property. Its greenhouse gas emissions were about 4,869 metric tons of CO2e (7.32 kg per square foot).
- ENERGY STAR score (2024)
- 78 of 100
- Grade this score earns (Local Law 33)
- B (70 to 84)
- Property type (Portfolio Manager)
- Office
- Site energy use intensity
- 89 kBtu/SF
- National median for the type
- 136.5 kBtu/SF
- Greenhouse gas emissions
- 4,869 t CO2e
- Emissions per SF
- 7.32 kg CO2e
- Floor area in the filing
- 664,990 SF
- ENERGY STAR certified
- 2016, 2017, 2018, 2021, 2022, 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.
Local Law 97 of 2019, estimated
Local Law 97 emissions limit
At its 2024 energy use, Wall Street Plaza comes to about 3,426 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 5,059 tons for 2024 to 2029 (68% of the limit), so it would owe no penalty. From 2030 the limit drops to 1,810 tons and the same energy use counts as about 2,544 tons, about 734 tons over, or an estimated $197,000 a year unless the building cuts its emissions.
- Period
- 2024 to 2029
- Emissions limit
- 5,059 t CO2e
- Estimated emissions
- 3,426 t CO2e
- Under the limit by
- 1,633 t CO2e
- Estimated penalty a year
- None
- Period
- 2030 to 2034
- Emissions limit
- 1,810 t CO2e
- Estimated emissions
- 2,544 t CO2e
- Over the limit by
- 734 t CO2e
- Estimated penalty a year
- $197,000
Estimated from the owner's 2024 Local Law 84 filing, which reports energy by source and floor area by use: Office 644,242 SF; Financial Office 20,748 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 88 Pine Street? List a space here free and we match it against every active requirement.
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 7 jobs at Wall Street Plaza. In the last two years, interior work was permitted on 11 floors (floors 1, 4, 5, 14 to 17, 20 to 22 and 28, the cellar and the ground floor). The newest build-out, on floor 4, was first permitted in June 2026 (construction, mechanical, plumbing, sprinklers; filed cost estimate $101,000).
- New jobs, last 12 months
- 7
- Initial permits, last 12 months
- 33
- Newest job first permitted
- June 2026
- Interior build-outs, last 24 months
- 10
- Floors with interior work, last 24 months
- 1, 4, 5, 14 to 17, 20 to 22 and 28, cellar, ground floor
- Facade and sidewalk jobs, last 24 months
- 1
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.
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Before you sign
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Questions about Wall Street Plaza
How big is Wall Street Plaza?
Wall Street Plaza has about 665,000 square feet of floor area in total, including 665,000 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 Wall Street Plaza built?
City records list 1973 as the year built, with a major alteration recorded in 2007. The building is 32 floors tall.
What is the address of Wall Street Plaza?
Wall Street Plaza is at 88 Pine Street in the Financial District, Manhattan. City records list 136-154 Front Street, 138-144 Maiden Lane and 135-153 Water Street on the same tax lot (BBL 1000380017). A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 88 Pine Street?
88 Pine 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. Wall Street Plaza is at 88 Pine Street, New York, NY 10005, in the Financial District.
What is the zoning at Wall Street Plaza?
The lot is in the C6-9 zoning district. PLUTO lists a built floor area ratio (FAR) of 24.09 and a maximum commercial FAR of 15 for this lot.
What subway station is closest to Wall Street Plaza?
The closest subway station to Wall Street Plaza is Wall St (the 2 and 3 trains), about 900 feet away in a straight line, roughly 3 minutes on foot. Also nearby: Fulton St (the 2, 3, 4, 5, A, C, J and Z trains), 5 min walk; Broad St (the J and Z trains), 5 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns Wall Street Plaza?
The NYC Department of Finance's 2026/27 assessment roll lists ORIENT OVERSEAS ASSOCIATES as the owner of record of Wall Street Plaza (BBL 1000380017). Deeds and mortgages for the lot are public in ACRIS, the city's property records system.
Who are the tenants at Wall Street Plaza?
Leasemark does not have the building's tenant roster, but SEC filings name companies with offices at Wall Street Plaza. 5 investment managers and funds file 13F holdings reports from the address, including FINDELL CAPITAL MANAGEMENT LLC; Liberty Street Advisors, Inc.; and MSRH, LLC. Private companies do not file with the SEC, so the full list of tenants is longer, and a company can also report a building it owns.
What is the energy grade of Wall Street Plaza?
Wall Street Plaza reported an ENERGY STAR score of 78 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 78 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 89 kBtu per square foot, 35% below the national median of 136.5 for a similar property. Its greenhouse gas emissions were about 4,869 metric tons of CO2e (7.32 kg per square foot).
Does Wall Street Plaza meet Local Law 97?
At its 2024 energy use, Wall Street Plaza comes to about 3,426 metric tons of CO2e a year under Local Law 97's coefficients, against a limit of 5,059 tons for 2024 to 2029 (68% of the limit), so it would owe no penalty. From 2030 the limit drops to 1,810 tons and the same energy use counts as about 2,544 tons, about 734 tons over, or an estimated $197,000 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.
Is there construction at Wall Street Plaza?
In the 12 months to October 2026, the Department of Buildings issued first permits for 7 jobs at Wall Street Plaza. In the last two years, interior work was permitted on 11 floors (floors 1, 4, 5, 14 to 17, 20 to 22 and 28, the cellar and the ground floor). The newest build-out, on floor 4, was first permitted in June 2026 (construction, mechanical, plumbing, sprinklers; filed cost estimate $101,000). These are the Department of Buildings' DOB NOW work permits for tax lot 1000380017. 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 Wall Street Plaza?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $52 million for Wall Street Plaza. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $5.64 million a year, roughly $8.48 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1000380017 show the actual bill.
What is the assessed value of Wall Street Plaza?
For tax year 2026/27, the NYC Department of Finance puts the market value of Wall Street Plaza at $119.9 million ($36 million of it land) and its assessed value at $54 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 15% from 2022/23 ($104.3 million) to 2026/27.
Is there office space for lease at Wall Street Plaza?
No space at 88 Pine 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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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