# 307 West 38th Street, Manhattan

Condominium · built c. 1927 · Block 762, Lot 7503.

On Umarelli: https://umarelli.org/nyc/1007627503/307-west-38-street

More construction in Garment District: https://umarelli.org/nyc/manhattan/garment-district.md

Every lot on block 762: https://umarelli.org/nyc/manhattan/762.md

## Building permits

- Alteration, filed Jun 25, 2026, estimated cost $69K, described as “Interior renovation of suite 1905 as shown herewith. No changes to egress, occupancy or use.”
- Alteration, filed May 7, 2026, estimated cost $1K, described as “Non-illuminated non-advertising double-face projecting accessory banner sign replacing prior permitted banner under job# M01245108 - dl/ny taylor dance west. No change of use, egress or occupancy.”
- Alteration, filed Apr 8, 2026, estimated cost $89K, described as “Scope of work includes interior demolition and construction of non load bearing paritions and associated finishes. No changes to egress, occupancy or use”
- Alteration, filed Dec 14, 2025, estimated cost $120K, described as “Removal of old air conditioning units and replacement with new unit in kind.”
- Alteration, filed Jul 28, 2025, estimated cost $225, described as “Non-illuminated non-advertising double-face projecting accessory banner sign - dl/ny taylor dance west. No change of use, egress or occupancy.”
- Alteration, filed Jun 30, 2025, estimated cost $50K, described as “Interior renovation of non bearing wall partitions, ceiling and doors as indicated on the plans filed herewtih. No change in use, egress or occupancy”
- Alteration, filed May 28, 2025, estimated cost $220K, described as “Interior Build Out Suite 1101 as shown herewith. No changes to egress, occupancy or use.”
- Alteration, filed Mar 11, 2025, estimated cost $314K, described as “General construction for new office fitout as shown herewith. No changes to egress, occupancy or use.”
- Alteration, filed Oct 16, 2024, estimated cost $106K, described as “Interior renovation of existing commercial space. Erection on non-load bearing partitions, finishing, painting, sanding and flooring work. All as per plans and applications. No change to use, egress or occupancy.”
- Alteration, filed Oct 2, 2024, estimated cost $90K, described as “Interior demolition of partitions, finishes, and storefront replacement as shown herewith. No changes to egress, occupancy or use.”
- No Work, filed Sep 6, 2024
- Alteration, filed Aug 5, 2024, estimated cost $8K, described as “Install gas pilot for existing gas/oil burner.”
- Alteration, filed Jul 23, 2024, described as “IRA to assist with condition assessment”
- Alteration, filed Mar 12, 2024, estimated cost $950K, described as “Mechanical work for floors 9 and 10 shown herewith. No changes to egress, occupancy or use”
- Alteration, filed Mar 12, 2024, estimated cost $140K, described as “Addtion and modification to sprinkler system on 9TH and 10TH floor as shown herewith. No changes to egress, occupancy or use.”
- Alteration, filed Mar 12, 2024, estimated cost $160K, described as “Interior plumbing work as shown herewith. No changes to egress, occupancy or use.”
- Alteration, filed Mar 8, 2024, estimated cost $20K, described as “Filing structural work including new steel framing for support of operable partitions. No changes to egress, occupancy or use.”
- Alteration, filed Mar 8, 2024, estimated cost $750K, described as “Filing for general construction on 9TH and 10TH floor as shown herewith. No changes to egrss, occupancy or use.”
- Alteration, filed Dec 1, 2023, estimated cost $1K, described as “Installation and use of temporary supported scaffold equipment as per plans filed herewith. No change to use, egress or occupancy under this application.”
- Alteration, filed Nov 27, 2023, estimated cost $190K, described as “Interior window infill as shown herewith. No changes to egress, occupancy or use.”
- Alteration, filed Oct 5, 2023, estimated cost $600K, described as “Structural work as shown herewith. No changes to egress, occupancy or use.”
- Alteration, filed Oct 2, 2023, estimated cost $50K, described as “Removal of existing sprinkler system and installation of temp sprinkler loop as shown herewith. No changes to egress, occupancy or use.”
- Alteration, filed Oct 2, 2023, estimated cost $130K, described as “Interior demo as shown herewith. No changes to egress, occupancy or use.”
- Alteration, filed Oct 2, 2023, estimated cost $50K, described as “Interior plumbing for 9TH and 10TH floor as shown herewith. No changes to egress, occupancy or use”
- Alteration, filed Oct 2, 2023, estimated cost $20K, described as “Interior mechanical demo of duct as shown herewith. no changes to egress, occupancy or use”

37 more, older permits are in this building’s full list on the map: https://umarelli.org/nyc/1007627503/307-west-38-street.

## Property taxes

- Assessment: $22,020,302
- 2026–27 tax: $1,123,994
- Market value (city estimate): $48,934,003
- Taxable value: $10,361,293
- Assessed land: $2,047,502
- Assessed improvements: $19,972,800
- Condo units with their own tax lots: 37

## Tax breaks

- Nonprofit exemption (charitable), with no end date, about $943,778 a year below the full tax.
- Nonprofit exemption (charitable / philanthropic), with no end date, about $243,018 a year below the full tax.

## Zoning

C6-4M: floor area ratio 13.07 built, above the 10.00 base zoning allows, which bonuses, transfers or older rules can permit.

## Recent sales

- Dec 12, 2023: $3,208,686, Apt 25, sold with other lots
- Feb 22, 2023: $602,920, Apt 18
- May 20, 2021: $16,695,932, sold with other lots

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

## Flood zone

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

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