264 West 40th Street, Manhattan
Commercial · built c. 1927 · Block 789, Lot 75.
Building permits
- Alteration, filed Oct 29, 2025, described as “Installation of temporary sidewalk shed as per plans. No change in use, egress or occupancy.”
- Alteration, filed May 23, 2025, estimated cost $10K, described as “Filing for obtaining certificate of compliance of existing a/c. No change of use, egress and occupancy.”
- Alteration, filed May 8, 2025, estimated cost $30K, described as “Filing for obtaining certificate of compliance of existing a/c. No change of use, egress and occupancy.”
- Alteration, filed May 7, 2025, estimated cost $30K, described as “Installation of new split AC systems. No change in egress, use or occupancy.”
- Alteration, filed Mar 13, 2023, estimated cost $294K, described as “Interior alteration to demise floor for multiple tenants. Install non-load bearing rated & non-rated interior partitions, doors, fixtures, wall & floor finishes as per plans filed herein. No change of use, occupancy, egress, exits or…”
- Alteration, filed Feb 21, 2023, estimated cost $20K, described as “Install new HVAC system for 12TH floor office space. No change of egress, use and occupancy.”
- Alteration, filed Dec 17, 2021, estimated cost $5K, described as “Installation of new dry cooler units. No change in use, egress or occupancy.”
- Alteration, filed Oct 8, 2021, estimated cost $33K, described as “Install 4 new com sinks and 7 gas commercial cook equipment at 1st floor existing eating and drinking establishment. No change in Use Egress or Occupancy under this application”
- Alteration, filed Oct 8, 2021, estimated cost $100K, described as “Interior renovation of existing eating and drinking establishment at 1ST floor and mezz general construction to include partition changes, flooring, lighting and finishes at 1ST floor & mezz. No change in use egress or occupancy under this…”
- Alteration, filed Mar 20, 2021, estimated cost $10K, described as “Installation of 300PSF sidewalk shed and pipe scaffold as per plans. All equipment shall comply with chapter # 33 of the code 2014, no changes to use, egress and occupancy.”
- Alteration, filed Mar 10, 2021, estimated cost $10K, described as “Modification of existing sprinkler system per plan. There is no change of use, egress or occupancy filed under this application.”
- Alteration, filed Mar 10, 2021, estimated cost $23K, described as “Install new air conditioning unit and ventilation unit for office space. No change of egress use and occupancy.”
- Alteration, filed Mar 10, 2021, estimated cost $8K, described as “Install new kitchen sink and instance water heater for pantry. No change of egress, use and occupancy.”
- Alteration, filed Feb 19, 2021, estimated cost $10K, described as “Modify sprinkler system. No change in egress, use and occupancy.”
- Alteration, filed Feb 19, 2021, estimated cost $5K, described as “Modify Plumbing work for office space. No change of egress, use and occupancy.”
- Alteration, filed Feb 19, 2021, estimated cost $4K, described as “Modify ductwork for office space. No change of egress, use and occupancy.”
- Alteration, filed Oct 21, 2020, estimated cost $24K, described as “Remove existing gas fired cooking equipment and install new, under existing exhausthood and duct, as per plan. No change in use, egress or occupancy under this application”
- Alteration, filed Oct 1, 2020, estimated cost $30K, described as “Install new HVAC system on 13TH floor no change to use, egress, and occupancy.”
- Alteration, filed Oct 1, 2020, estimated cost $25K, described as “Modify existing sprinkler system, no change to use, egress, and occupancy.”
- Alteration, filed Oct 1, 2020, estimated cost $5K, described as “Install new plumbing fixture on 13TH floor no change to use, egress, and occupancy.”
Property taxes
- Assessment
- $8,133,750
- 2026–27 tax
- $882,349
- Market value (city estimate)
- $18,075,000
- Taxable value
- $8,133,750
- Assessed land
- $756,000
- Assessed improvements
- $7,377,750
Zoning
M1-9A/R12: floor area ratio 18.09 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…