78 Pearl Street, Manhattan
Vacant land · Block 30, Lot 4.
Building permits
- New Building — Tower, filed Jul 22, 2026, 99 units, 39 stories, described as “(please assign to dev hub) proposed new 41 story and cellar 99 unit mixed use building”
Property taxes
- Assessment
- $2,415,600
- 2026–27 tax
- $260,590
- Market value (city estimate)
- $5,368,000
- Taxable value
- $2,402,190
- Assessed land
- $2,415,600
Zoning
C5-5: floor area ratio 0.00 built, 15.00 allowed by base zoning.
Flood zone
Current FEMA flood map: zone AE, high risk: a 1% chance of flooding each year, base flood elevation 10 ft (NGVD29). FEMA’s preliminary map: zone AE, high risk: a 1% chance of flooding each year, base flood elevation 11 ft (NAVD88).
Recent sales
- Jul 1, 2026: $15,481,000
Open-market sales since 2016, from the Department of Finance’s sales files.
Board and land use applications
- LOWER MANHATTAN ARCADES TEXT (City Planning P2011M0115): Completed, decided May 16, 2011. 11DCP075M: TEXT AMENDMENT TO ALLOW MOVEABLE TABLES AND CHAIRS IN ARCADE S NEARBY TO WATER STREET