Professional building · Financial District, Manhattan
90 Church Street
New York, NY 10007
90 Church Street is a 15-floor professional building in the Financial District, Manhattan, built in 1935, with about 1.2 million square feet of office space according to city records.
Also at 44-58 Barclay Street, 74-90 Church Street, 36-66 Vesey Street and 1-15 West Broadway.
- Office space
- 1.2M SF
- Floors
- 15
- Year built
- 1935
- Zoning
- C5-3
The 15th 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 90 Church Street compares
Next to the 6 nearest large office buildings, all within a 2 minute walk, 90 Church Street ranks 2nd of 7 by office floor area. It went up in 1935; the median neighbor dates from 1938. Its property tax is fully exempt on the city's assessment roll.
| Building | Office space | Floors | Built | Tax / SF |
|---|---|---|---|---|
| 90 Church Street | 1.2M SF | 15 | 1935 | Exempt |
| 100 Church Street | 758K SF | 22 | 1959 | $10.78 |
| 30 Vesey Street | 68K SF | 18 | 1912 | $7.85 |
| New York Evening Post Building, 20 Vesey Street | 77K SF | 12 | 1907 | $5.51 |
| Seven World Trade Center, 7 World Trade Center | 1.6M SF | 52 | 2006 | Exempt |
| BMCC Murray Building, 255 Greenwich Street | 519K SF | 13 | 1987 | $12.12 |
| 217 Broadway | 94K SF | 10 | 1918 | $15.59 |
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
- 44-58 Barclay Street; 74-90 Church Street; 36-66 Vesey Street; 1-15 West Broadway
- ZIP code
- 10007
- Building type
- Professional building (city class O7)
- Total floor area
- 1,154,357 SF
- Commercial floor area
- 1,154,357 SF
- Office
- 1,154,357 SF
- Height
- 15 floors
- Average floor
- About 77,000 SF (floor area divided by floors)
- Year built
- 1935
- Last major alteration
- 2005
- Lot area
- 75,460 SF
- Zoning district
- C5-3
- Built FAR
- 15.3
- Max commercial FAR
- 15
- Tax lot (BBL)
- 1000860001
Nearest subway
- World Trade Center
- WTC Cortlandt
- Fulton 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 storefront registry (Local Law 157)
Storefronts and vacancy
Owners registered one storefront at 90 Church Street for December 31, 2025, the newest annual filing the city has published, and it was not vacant that day.
- Storefronts registered for December 31, 2025
- 1
- Vacant that day
- 0
- Share vacant across the Financial District
- 16.3%
- Share vacant citywide
- 9.2%
Vacant on December 31, by year
Need a storefront in the Financial District? Get matchedNYC storefront vacancy report
Source: NYC Department of Finance, Storefronts Reported Vacant or Not (Local Law 157), annual filings for 2019 to 2025, pulled 2026-10-16. 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 2025 filing was due June 1, 2026, 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 UNITED STATES POSTAL SERVICE as the owner of record. For tax year 2026/27 the city values 90 Church Street at $242.6 million and assesses it at $109.2 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 POSTAL SERVICE
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $242,600,000
- Land market value
- $37,700,000
- Assessed value
- $109,170,000
- Exemptions
- $109,170,000
- Estimated yearly tax
- Fully exempt on the roll
City market value by tax year
Manage or lease this building? Claim this page. Requests are reviewed by hand.
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. Exempt properties can still owe charges or payments in lieu of taxes that the roll does not show.
Own or manage 90 Church Street? List a space here free and we match it against every active requirement. Renting it out yourself? Read the landlord's checklist.
NYC energy benchmarking (Local Law 84)
Energy use and emissions
90 Church Street's 2024 Local Law 84 benchmarking filing got no ENERGY STAR score (too much of the floor area is classed as other uses), and Local Law 33 letter grades come from that score, so the filing does not yield an A to D grade. Its site energy use came to 68 kBtu per square foot, 27% above the national median of 53.6 for a similar property. Its greenhouse gas emissions were about 6,411 metric tons of CO2e (6.52 kg per square foot).
- ENERGY STAR score (2024)
- None given
- Property type (Portfolio Manager)
- Office
- Site energy use intensity
- 68 kBtu/SF
- National median for the type
- 53.6 kBtu/SF
- Greenhouse gas emissions
- 6,411 t CO2e
- Emissions per SF
- 6.52 kg CO2e
- Floor area in the filing
- 982,536 SF
- ENERGY STAR certified
- 2011, 2013, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024
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.
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 1 job at 90 Church Street. In the last two years, interior work was permitted on 2 floors (floors 4 and 7). The newest build-out, on floor 4, was first permitted in June 2026 (construction, mechanical, sprinklers; filed cost estimate $120,000).
- New jobs, last 12 months
- 1
- Initial permits, last 12 months
- 3
- Newest job first permitted
- June 2026
- Interior build-outs, last 24 months
- 2
- Floors with interior work, last 24 months
- 4 and 7
- 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 90 Church Street
How big is 90 Church Street?
90 Church Street has about 1.2 million square feet of floor area in total, including 1.2 million 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 90 Church Street built?
City records list 1935 as the year built, with a major alteration recorded in 2005. The building is 15 floors tall.
What other addresses does 90 Church Street have?
City records list 44-58 Barclay Street, 74-90 Church Street, 36-66 Vesey Street and 1-15 West Broadway on the same tax lot (BBL 1000860001) as 90 Church Street. A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 90 Church Street?
90 Church Street is in ZIP code 10007, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The full mailing address is 90 Church Street, New York, NY 10007, in the Financial District.
What is the zoning at 90 Church Street?
The lot is in the C5-3 zoning district. PLUTO lists a built floor area ratio (FAR) of 15.3 and a maximum commercial FAR of 15 for this lot.
What subway station is closest to 90 Church Street?
The closest subway station to 90 Church Street is World Trade Center (the E, 2, 3, A, C, R and W trains, connected to Cortlandt St and Chambers St and Park Place), about 250 feet away in a straight line, roughly 1 minute on foot. The MTA lists it as an accessible station. Also nearby: WTC Cortlandt (the 1 train), 2 min walk; Fulton St (the 2, 3, 4, 5, A, C, J and Z trains), 3 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns 90 Church Street?
The NYC Department of Finance's 2026/27 assessment roll lists UNITED STATES POSTAL SERVICE as the owner of record of 90 Church Street (BBL 1000860001). Deeds and mortgages for the lot are public in ACRIS, the city's property records system.
Does 90 Church Street have an energy grade?
90 Church Street's 2024 Local Law 84 benchmarking filing got no ENERGY STAR score (too much of the floor area is classed as other uses), and Local Law 33 letter grades come from that score, so the filing does not yield an A to D grade. Its site energy use came to 68 kBtu per square foot, 27% above the national median of 53.6 for a similar property. Its greenhouse gas emissions were about 6,411 metric tons of CO2e (6.52 kg per square foot).
Is there construction at 90 Church Street?
In the 12 months to October 2026, the Department of Buildings issued first permits for 1 job at 90 Church Street. In the last two years, interior work was permitted on 2 floors (floors 4 and 7). The newest build-out, on floor 4, was first permitted in June 2026 (construction, mechanical, sprinklers; filed cost estimate $120,000). These are the Department of Buildings' DOB NOW work permits for tax lot 1000860001. 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 90 Church Street?
The Department of Finance's 2026/27 assessment roll lists exemptions covering the whole taxable value of 90 Church Street, 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 1000860001 show what is actually billed.
What is the assessed value of 90 Church Street?
For tax year 2026/27, the NYC Department of Finance puts the market value of 90 Church Street at $242.6 million ($37.7 million of it land) and its assessed value at $109.2 million, the 45% of market value the city assesses for Class 4 property. The city's market value rose 14% from 2022/23 ($213.6 million) to 2026/27.
Are there vacant storefronts at 90 Church Street?
Owners registered one storefront at 90 Church Street for December 31, 2025, the newest annual filing the city has published, and it was not vacant that day. These are the owners' filings with the Department of Finance under Local Law 157, so a storefront may have come free since. Owners and brokers can list a storefront on Leasemark for free.
Is there office space for lease at 90 Church Street?
No space at 90 Church 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