Want · Office
Startup seeking furnished sublease
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- Where
- Flatiron, Midtown South +1
- Size
- 6,000 to 11,000 SF
- Budget
- to $60/SF
- Move in
- Nov 2026
Furnished
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Office building with commercial space · Financial District, Manhattan
Bennett Building
99 Nassau Street, New York, NY 10038
The Bennett Building (99 Nassau Street) is a 10-floor office building with commercial space in the Financial District, Manhattan, built in 1873, with about 78,000 square feet of office space according to city records.
Also at 28-34 Ann Street, 135-139 Fulton Street and 93-99 Nassau Street.
- Office space
- 78K SF
- Floors
- 10
- Year built
- 1873
- Zoning
- C5-5
The 102nd largest of the 104 office buildings we track in the Financial District. Compare it with 6 neighbors
No space at 99 Nassau Street 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.
Compared with its neighbors
How the Bennett Building compares
Next to the 6 nearest large office buildings, all within a 2 minute walk, the Bennett Building is the smallest by office floor area. Built in 1873, it is the oldest of them. Its estimated property tax, about $7.60 a square foot of floor area before abatements, is below the neighbors' median of $9.53.
| Building | Office space | Floors | Built | Tax / SF | Last sale |
|---|---|---|---|---|---|
| Bennett Building, 99 Nassau Street | 78K SF | 10 | 1873 | $7.60 | n/a |
| 116 Nassau Street | 94K SF | 12 | 1910 | $7.31 | n/a |
| 161 William | 149K SF | 22 | 1951 | Exempt | n/a |
| 123 William Street | 487K SF | 26 | 1912 | $9.53 | Mar 2015, $253M |
| 15 Maiden Lane | 123K SF | 20 | 1908 | $8.68 | n/a |
| 56 Nassau Street | 554K SF | 27 | 1986 | $11.40 | Feb 2012, $208M (2 lots) |
| 217 Broadway | 94K SF | 10 | 1918 | $15.59 | 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 50,000 SF of the building's main use. Walking times are straight-line estimates.
NYC tax lot records
Building facts
- Building name
- Bennett Building
- Other addresses
- 28-34 Ann Street; 135-139 Fulton Street; 93-99 Nassau Street
- ZIP code
- 10038
- Building type
- Office building with commercial space (city class O6)
- Total floor area
- 100,000 SF
- Commercial floor area
- 96,325 SF
- Office
- 78,325 SF
- Retail
- 18,000 SF
- Height
- 10 floors
- Average floor
- About 10,000 SF (floor area divided by floors)
- Year built
- 1873
- Last major alteration
- 1985
- Apartments
- 7
- Lot area
- 10,310 SF
- Zoning district
- C5-5
- Built FAR
- 9.7
- Max commercial FAR
- 15
- Landmark status
- Individual landmark
- Tax lot (BBL)
- 1000890001
Nearest subway
- Fulton St
- Cortlandt St
- City Hall
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 Department of Finance records
Owner, property tax and assessed value
The Department of Finance lists ENT INT'L REALTY CORP as the owner of record. For tax year 2026/27 the city values the Bennett Building at $16.7 million and assesses it at $7.5 million. After phase-ins and exemptions its taxable value is $7.01 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 $759,958 a year before abatements, roughly $7.60 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
- ENT INT'L REALTY CORP
- Tax class
- Class 4 (commercial and industrial)
- City market value
- $16,673,000
- Land market value
- $8,100,000
- Assessed value
- $7,502,850
- Taxable value (phased in)
- $7,005,510
- Estimated yearly tax
- About $759,958
- Tax per SF of floor area
- About $7.60
City market value by tax year
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 Department of Buildings permits
Work permits and build-outs
The Department of Buildings issued no permits for new jobs at the Bennett Building in the 12 months to September 2026; the last one was first permitted in February 2023.
- New jobs, last 12 months
- 0
- Initial permits, last 12 months
- 0
- Newest job first permitted
- February 2023
- Interior build-outs, last 24 months
- 0
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 2026-10-02 (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 Bennett Building was designed by Arthur D. Gilman and built in 1872-1873 in the French Second Empire style. The Landmarks Preservation Commission designated it a New York City landmark on November 21, 1995.
- Architect
- Arthur D. Gilman
- Constructed
- 1872-1873
- Style
- French Second Empire
- Primary material
- Cast iron
- Built as
- Office building
- City landmark
- Bennett Building: individual landmark, designated November 21, 1995 (LP-01937)
Source: NYC Landmarks Preservation Commission, Individual Landmark Sites and 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 the Financial District
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 the Financial District yet. These labeled examples show what tenants post. List a space in 99 Nassau Street 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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Rentable vs usable square feet and the loss factor, explained
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Gross vs net leases in NYC: what tenants actually pay
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Questions about Bennett Building
How big is the Bennett Building?
The Bennett Building has about 100,000 square feet of floor area in total, including 78,000 square feet of office and 18,000 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 Bennett Building built?
The Landmarks Preservation Commission's building records date the Bennett Building to 1872-1873, designed by Arthur D. Gilman. The building is 10 floors tall.
Who designed the Bennett Building?
Arthur D. Gilman, according to the Landmarks Preservation Commission's building records, which list the style as French Second Empire and its original use as an office building.
Is the Bennett Building a New York City landmark?
Yes. The Landmarks Preservation Commission designated the Bennett Building an individual landmark on November 21, 1995 (LP-01937). Changes to a designated landmark, including many storefront, window and signage changes, need a permit from the Commission.
What is the address of the Bennett Building?
The Bennett Building is at 99 Nassau Street in the Financial District, Manhattan. City records list 28-34 Ann Street, 135-139 Fulton Street and 93-99 Nassau Street on the same tax lot (BBL 1000890001). A space listed on Leasemark at any of these addresses shows up on this page.
What is the ZIP code of 99 Nassau Street?
99 Nassau Street is in ZIP code 10038, according to the city's tax lot records (NYC PLUTO 26v2) and the Department of Finance's assessment roll. The Bennett Building is at 99 Nassau Street, New York, NY 10038, in the Financial District.
What is the zoning at the Bennett Building?
The lot is in the C5-5 zoning district. PLUTO lists a built floor area ratio (FAR) of 9.7 and a maximum commercial FAR of 15 for this lot.
What subway station is closest to the Bennett Building?
The closest subway station to the Bennett Building is Fulton St (the 2, 3, 4, 5, A, C, J and Z trains), about 50 feet away in a straight line, roughly 1 minute on foot. The MTA lists it as an accessible station. Also nearby: Cortlandt St (the R, W, 2, 3, A, C and E trains, connected to Chambers St and World Trade Center and Park Place), 3 min walk; City Hall (the R and W trains), 4 min walk. Walking times are straight-line estimates; the street route is longer.
Who owns the Bennett Building?
The NYC Department of Finance's 2026/27 assessment roll lists ENT INT'L REALTY CORP as the owner of record of the Bennett Building (BBL 1000890001). Deeds and mortgages for the lot are public in ACRIS, the city's property records system.
Is there construction at the Bennett Building?
The Department of Buildings issued no permits for new jobs at the Bennett Building in the 12 months to September 2026; the last one was first permitted in February 2023. These are the Department of Buildings' DOB NOW work permits for tax lot 1000890001. 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 Bennett Building?
The Department of Finance's 2026/27 assessment roll lists a taxable value of $7.01 million for the Bennett Building. At the Class 4 rate of 10.848% (tax year 2025/26, the latest rate the Department of Finance lists), that is about $759,958 a year, roughly $7.60 per square foot of floor area, before abatements such as ICAP. The city's property tax records for BBL 1000890001 show the actual bill.
What is the assessed value of the Bennett Building?
For tax year 2026/27, the NYC Department of Finance puts the market value of the Bennett Building at $16.7 million ($8.1 million of it land) and its assessed value at $7.5 million, the 45% of market value the city assesses for Class 4 property. The city's market value fell 4% from 2022/23 ($17.4 million) to 2026/27.
Is there office space for lease at the Bennett Building?
No space at 99 Nassau 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.
1,677 buildings from city records
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Financial District
Transit hubs in the Financial District
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