# 440 Broadway, Manhattan

Commercial · built c. 1875 · Block 232, Lot 3.

On Umarelli: https://umarelli.org/nyc/1002320003/440-broadway

More construction in SoHo: https://umarelli.org/nyc/manhattan/soho.md

Every lot on block 232: https://umarelli.org/nyc/manhattan/232.md

## Building permits

- Alteration, filed Jul 6, 2023, estimated cost $19K, described as “8724 - Installation of New Fence around parapet near HVAC units. No change in egress, use, or occupancy.”

## Property taxes

- Assessment: $4,768,200
- 2026–27 tax: $473,467
- Market value (city estimate): $10,596,000
- Taxable value: $4,364,560
- Assessed land: $198,000
- Assessed improvements: $4,570,200

## Zoning

M1-5/R9X: floor area ratio 1.93 built, 9.00 allowed by base zoning.

## Recent sales

- Apr 6, 2026: $6,606,438, 5,771 sq ft ($1,145 per sq ft)
- Aug 14, 2024: $8,000,000

Open-market sales since 2016, from the Department of Finance’s sales files.

## Flood zone

Current FEMA flood map: zone X, minimal flood hazard.

## Landmarks

Part of SoHo-Cast Iron Historic District (Historic District). 18 Landmarks Preservation Commission permits are on file.

## Board and land use applications

- Variance or special permit (Board of Standards and Appeals 283-12-BZ): Variance or special permit, Granted, filed Sep 24, 2012, decided Jan 15, 2013. Variance (§72-21) to permit a UG 6 retail use on the first floor and cellar of the existing building, contrary to Section 42-14D(2)(b). M1-5B zoning district.
- SoHo/NoHo (City Planning 2018M0375): Zoning map change, Zoning text change, Completed, decided Aug 25, 2022. SoHo/NoHo Neighborhood Plan seeks to strengthen SoHo and NoHo as mixed-use neighborhoods and promote equity. The proposal will expand housing opportunities for New Yorkers, reduce burdens for residents and businesses, and support continued…

From New York City and Jersey City public records, refreshed within a day of each release. Sources: https://umarelli.org/sources. Methodology and corrections: https://umarelli.org/methodology