# 260 West 39th Street, Manhattan

Commercial · built c. 1926 · Block 788, Lot 78.

On Umarelli: https://umarelli.org/nyc/1007880078/260-west-39-street

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

Every lot on block 788: https://umarelli.org/nyc/manhattan/788.md

## Building permits

- Alteration, filed Jun 13, 2025, estimated cost $210K, described as “To propose interior renovation for existing store at mezzanine & 001 floor with general construction and install HVAC unit with mechanical work as per plan filed herewith. No change of use, egress or certificate of occupancy.”
- Alteration, filed Jul 12, 2023, estimated cost $10K, described as “Modification to Sprinkler systems as per plans filed herewith. No change in use, occupancy or egress.”
- Alteration, filed Oct 6, 2022, estimated cost $225K, described as “Interior demolition of non-bearing partitions & installation of new non-bearing gyp. Bd. Partitions, doors & frames & finishes. No change in use occupany or egress.”
- Alteration, filed Jul 15, 2022, estimated cost $65K, described as “Interior demolition of non-bearing partitions & installation of new non-bearing gyp. Bd. Partitions, doors & frames & finishes. No change in use occupany or egress.”
- Alteration, filed Apr 7, 2022, estimated cost $50K, described as “Establishing retail use at cellar level with minor demolition of doors and non-load bearing partions.”
- Alteration, filed Mar 30, 2022, estimated cost $44K, described as “Interior demolition of non-bearing partitions & installation of new non-bearing gyp. Bd. Partitions, doors & frames & finishes. No change in use occupany or egress.”
- Alteration, filed Jan 31, 2022, estimated cost $28K, described as “Interior demolition of non-bearing partitions & installation of new non-bearing gyp. Bd. Partitions, doors & frames & finishes. No change in use occupany or egress.”
- Alteration, filed Jan 31, 2022, estimated cost $21K, described as “Interior demolition of non-bearing partitions & installation of new non-bearing gyp. Bd. Partitions, doors & frames & finishes. No change in use occupany or egress.”
- Alteration, filed Jan 18, 2022, estimated cost $88K, described as “Interior demolition of non-bearing partitions & installation of new non-bearing gyp. Bd. Partitions, doors & frames & finishes. No change in use occupany or egress.”
- Alteration, filed Dec 29, 2021, estimated cost $18K, described as “Installation of plumbing fixtures on new roughing”
- Alteration, filed Dec 28, 2021, estimated cost $54K, described as “Interior demolition of non-bearing partitions & installation of new non-bearing gyp. Bd. Partitions, doors & frames & finishes. No change in use occupany or egress.”
- Alteration, filed Jul 8, 2021, estimated cost $37K, described as “Installation of new non-bearing gyp. Bd. Partitions, doors & frames & finishes. No change in use occupany or egress.”
- Alteration, filed Feb 15, 2021, estimated cost $20K, described as “Interior renovation to be done as per plans. No change in use, egress, occupancy.”
- Alteration, filed Jul 9, 2020, estimated cost $20K, described as “Minor plumbing work as per plans. No change in use, occupancy, or egress.”
- Alteration, filed Jul 9, 2020, estimated cost $20K, described as “Minor plumbing work as per plans. No change in use, occupancy, egress.”
- Alteration, filed Feb 4, 2020, estimated cost $1K, described as “Installation of temporary 120' high pipe scaffold originating (off shed) for facade repair work as per plan. No change in use egress or occupancy,pipe scaffold shall comply with CHAPTER#33 of 2014 the ny building code.heavy duty sidewalk…”
- Alteration, filed Jan 31, 2020, estimated cost $1K, described as “Installation of temporary heavy duty sidewalk shed as per plans. No change in use, egress or occupancy.sidewalk shed shall comply with chapter #33 of the NYC building code.live load 300PSF.”
- Alteration, filed Jan 6, 2020, estimated cost $1K, described as “Application filed for construction fence as per plans”
- Alteration, filed Dec 4, 2019, estimated cost $7K, described as “Install new plywood construction fence as per plan. No change to use, egress or occupancy under this application.”
- Alteration, filed Dec 3, 2019, estimated cost $156K, described as “Install new HVAC system and ventilation in existing retail space as per plan. No change to use egress or occupancy under this application.”
- Alteration, filed Dec 3, 2019, estimated cost $47K, described as “Modify existing sprinkler system as per plan. No change to use, egress or occupancy under this application.”
- Alteration, filed Dec 3, 2019, estimated cost $22K, described as “Install new plumbing fixtures in existing retail space as per plan. No change to use, egress or occupancy under this application.”
- Alteration, filed Oct 8, 2019, estimated cost $16K, described as “JOB FILED HEREWITH TO Install new roughing and plumbing fixtures for relocation of existing toilets, installation of new ADA toilet and pantry. No change in use, occupancy or egress.”
- Alteration, filed Dec 10, 2018, estimated cost $1K, described as “Installation of temporary 192' high pipe scaffold originating (off 2ND floor terrace & setbacks)for facade repair work as per plan. No change in use egress or occupancy,pipe scaffold shall comply with CHAPTER#33 of 2014 the ny building…”

## Property taxes

- Assessment: $9,868,050
- 2026–27 tax: $1,070,486
- Market value (city estimate): $21,929,000
- Taxable value: $9,868,050
- Assessed land: $1,525,500
- Assessed improvements: $8,342,550

## Zoning

M1-9A: floor area ratio 15.27 built, above the 15.00 base zoning allows, which bonuses, transfers or older rules can permit.

## Flood zone

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

## Board and land use applications

- Midtown South Mixed-Use Plan (MSMX) (City Planning 2024M0142): Zoning map change, Zoning text change, Completed, filed Jan 16, 2025, decided Aug 14, 2025. The Department of City Planning is seeking a Zoning Map amendment from M1-6 and M1-6D to M1-9A/R12, M1-8A/R12, and M1-8A/R11 and a Zoning Text amendment to facilitate the development of housing and support critical economic activity across…
- Garment Center Text Amendment (City Planning 2018M0412): Completed, decided Dec 26, 2018. The NYC Department of City Planning proposes a zoning text amendment to the Special Garment Center District to better reflect the current land use and promote a healthy mix of uses. In addition to changes regarding use regulations within…

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