# 110 West 40th Street, Manhattan

Commercial · built c. 1914 · Block 815, Lot 39.

On Umarelli: https://umarelli.org/nyc/1008150039/110-west-40-street

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

Every lot on block 815: https://umarelli.org/nyc/manhattan/815.md

## Building permits

- Alteration, filed Apr 16, 2026, described as “Rope access installation for facade access and inspections”
- Alteration, filed Sep 6, 2024, estimated cost $440K, described as “Mechanical work on the 6th, 7th and 8th floor as indicated on drawings.”
- Alteration, filed Apr 24, 2024, estimated cost $8K, described as “Interior renovation existing commercial space with plumbing work on the 1ST floor. No change in use, egress or occupancy.”
- Alteration, filed Apr 24, 2024, estimated cost $22K, described as “Interior renovation existing commercial space with partition and mechanical work on the 1ST floor. No change in use, egress or occupancy.”
- Alteration, filed Mar 26, 2024, described as “Renewal of SR23-1693 only for updated permit Information print out”
- Alteration, filed Apr 27, 2023, estimated cost $440K, described as “Mechanical work on the 12th, 14th and 15th floor as indicated on drawings”
- Alteration, filed Jan 31, 2023, estimated cost $202K, described as “Exterior restoration as per plans filed herewith. No change to use, egress or occupancy.”
- Alteration, filed Dec 29, 2022, estimated cost $440K, described as “Mechanical work on the 9th, 10th and 11th floor (prebuilt suites) as indicated on drawings”
- Alteration, filed Jul 22, 2022, estimated cost $3K, described as “Installation of temporary roof / overhead protection at adjacent properties during bldg alteration, filed sep. Temporary roof / overhead protection shall comply with ch #33 of the NYC bc. No change in use, occupancy or egress under this…”
- Alteration, filed Jul 20, 2022, estimated cost $27K, described as “Installation of temporary scaffold as per drawings. Scaffold shall comply with ch #33 of the NYC bc. No change in use, occupancy or egress under this application.”
- Alteration, filed Jul 20, 2022, estimated cost $5K, described as “Installation of heavy duty sidewalk shed during bldg alteration, filed sep. Sidewalk shed shall comply with ch #33 of the NYC bc. No change in use, occupancy or egress under this application.”
- Alteration, filed Jul 20, 2022, estimated cost $27K, described as “Installation of temporary scaffold as per drawings. Scaffold shall comply with ch #33 of the NYC bc. No change in use, occupancy or egress under this application.”
- Alteration, filed May 20, 2022, estimated cost $30K, described as “Installation of heavy duty sidewalk shed during bldg alteration, filed sep. Sidewalk shed shall comply with ch #33 of the NYC bc. No change in use, occupancy or egress under this application.”
- Alteration, filed Aug 27, 2021, estimated cost $16K, described as “Removal and Installation of new plumbing fixtures and sprinkler heads as per plan. No change to use, egress or occupancy proposed under this application.”
- Alteration, filed Aug 20, 2021, estimated cost $10K, described as “Installation of duct work at cellar and first floor as per plans. No change to use, egress or occupancy proposed under this application.”
- Alteration, filed Aug 16, 2021, estimated cost $50K, described as “Interior renovation of commercial space as per plans. No change in use, egress or occupancy proposed under this application.”

## Property taxes

- Assessment: $14,581,350
- 2026–27 tax: $1,460,936
- Market value (city estimate): $32,403,000
- Taxable value: $13,467,330
- Assessed land: $3,177,000
- Assessed improvements: $11,404,350

## Zoning

C5-3: floor area ratio 17.53 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.

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