# 264 West 40th Street, Manhattan

Commercial · built c. 1927 · Block 789, Lot 75.

On Umarelli: https://umarelli.org/nyc/1007890075/264-west-40-street

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

Every lot on block 789: https://umarelli.org/nyc/manhattan/789.md

## 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…

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