# 338 West 23rd Street, Manhattan

Two-family with store · built c. 1901 · Block 746, Lot 63.

On Umarelli: https://umarelli.org/nyc/1007460063/338-west-23-street

More construction in Chelsea: https://umarelli.org/nyc/manhattan/chelsea.md

Every lot on block 746: https://umarelli.org/nyc/manhattan/746.md

## Building permits

- Alteration, filed May 18, 2026, estimated cost $40K, described as “Removal of exist HVAC system and installation of two new condensers on the roof and associated two AC units in the cellar as per plans filed herewith. No change in use, egress and occupancy.”
- Alteration, filed Nov 17, 2025, estimated cost $10K, described as “Removal of existing decorative (inactive) fireplace at Mez FL including change of use at cellar, 1st and Mez floors. FL re-labeling to align with changes performed under Alteration 1586 of 1925. All work related to change (see full…”
- Alteration, filed Oct 1, 2025, estimated cost $32K, described as “Herewith filing architectural work as per plans. No change in use, egress or occupancy”

## Property taxes

- Assessment: $447,300
- 2026–27 tax: $50,416
- Market value (city estimate): $7,455,000
- Taxable value: $254,072
- Assessed land: $288,000
- Assessed improvements: $159,300

## Zoning

C1-6A: floor area ratio 2.19 built, 4.00 allowed by base zoning.

## Flood zone

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

## Board and land use applications

- Variance or special permit (Board of Standards and Appeals 67-15-BZ): Variance or special permit, Granted, filed Mar 26, 2015, decided Apr 12, 2016. Special Permit (§73-201) to permit the legalization of a theater (Cell Theatre) with a capacity of not more than 500 persons in an existing building. C1-6A zoning district.

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