J Condominium (100 Jay Street)

Why three different unit counts are all correct. Published sources give 267, 266 and 273 for this building, and the difference is one of definition rather than accuracy:

• 267 — residential units in the offering plan, which includes the resident manager's unit.
• 266 — the same count in city records with the resident manager's unit excluded. This is the figure to use when the subject is apartments.
• 273 — condominium tax lots carrying the 421-a exemption on the Department of Finance roll, running as a contiguous block from unit lot 1001 through 1273 with no gaps. The tax roll counts lots, not apartments, and this condominium's lots include separately deeded non-residential units alongside the apartments.

The practical rule: cite 266 or 267 when counting homes, and 273 only when describing how many tax lots the abatement touches. A reader comparing an apartment count against a tax-lot count will find a difference that is not an error in either source.

The building's floor plate carries residences from the 4th floor (where the amenity suite and the 3,000-square-foot landscaped common terrace also sit) through the 33rd. Configurations run from studios and one-bedrooms through larger two- and three-bedroom lines, with loft-inflected interiors — the offering plan's unit descriptions emphasize open layouts and high ceilings consistent with the district's register rather than prewar-style room counts. Many 4th-floor, 27th- through 32nd-floor, and east-facing units carry private terraces as limited common elements; a second common terrace of approximately 460 square feet sits on the 32nd floor.

Exposure drives the building's internal hierarchy. West-facing units above the district's loft rooflines take the Manhattan Bridge, East River, and skyline directly through the window-wall façade; north exposures pick up the bridge and the Brooklyn Bridge Park waterfront; east and south exposures face the quieter Bridge Street blocks and Downtown Brooklyn. In resale, high-floor west and north lines have consistently commanded the building's premium.

The J operates as a full-service condominium: 24-hour concierge (two at prime hours per the original staffing budget), live-in resident manager, and a staff plan budgeted at fifteen full-time union employees in the offering plan — substantial infrastructure for a 267-unit building and a meaningful differentiator against the district's self-contained loft conversions. The four-level garage within the building is separately owned and operates with a public-parking special permit; residents can drive from the garage to either bridge or the BQE without touching the neighborhood's cobblestone grid, a practical advantage the offering plan itself advertises.

The building's financial statements, budget, alteration agreement, and sale and lease applications are maintained in The Roebling Research Library and shared with clients during diligence.

Pied-à-terre / investors: Permitted; the building has carried a meaningful investor and rental component since the sponsor era, consistent with its standard condominium framework.

Subletting: Permitted, via lease application to the managing agent.

LLC purchases / foreign buyers: Not documented; confirm in the declaration, bylaws and house rules.

Flip tax / transfer fee: None documented.

Property taxes: The offering plan describes a 421-a application. The Department of Finance exemption roll records a fifteen-year 421-a benefit from 2009 through 2024, last live on the 2023 roll, so the abatement has run its term. Underwrite the 421-a line at zero and verify the current bill during diligence.

Pets / washer-dryer: Building-specific rules are documented in the house rules rather than public records; confirm at application.

Recent sales

Recent closings at this building, from The Roebling Research Library. Prices are the transfer amounts recorded with the NYC Department of Finance; apartment-level detail is checked against the building’s own file in The Roebling Research Library before publishing.

Market read. Most recent trades (2026 to date) cleared a median $1,385/sf (floor-adjusted) across 7 sales. Floor-adjusted means each sale is restated to a constant mix of floors, so the figure can differ from the plain median of the sales listed above. Median listing discount 1.0% from the last ask — a recurring negotiation gap worth pricing into any offer or listing strategy.

Sales sourced from NYC Department of Finance recorded transfers (BBL 3-00053-7501; each condominium apartment is its own tax lot). Apartment-level facts (line, condition, asking-price context) curated and cross-verified in The Roebling Research Library. Not all transactions cross-verify with ACRIS records — sponsor and LLC purchases sometimes record at stipulated values rather than market price; square footage from recorded condo declarations and offering plans.

You are buying the views and the infrastructure. Above the loft district's rooflines, the J's west and north exposures own the Manhattan Bridge and skyline; the in-building garage and full staffing complete the case. The trade against the loft stock is architectural character for altitude and service.

The 421-a benefit has ended. The Department of Finance roll carries a fifteen-year term from 2009 running through 2024, live through the 2023 roll — so the step-up to unabated 421-a taxes is behind these units rather than ahead of them. Model the current tax bill, and run the True Monthly Carrying Cost calculator before committing.

Check the floor-numbering convention. Residences begin on the 4th floor and the schedule skips 13; a "33rd-floor" unit sits roughly 31 stories above grade. This matters for view diligence — verify sightlines in person rather than by floor number.

Terrace lines are their own market. The 4th-floor and 27th–32nd-floor terraced units, and east-facing terrace lines, price on outdoor space as much as interior square footage.

Condominium mechanics apply. Right of first refusal rather than co-op board admission; confirm closing timing and LLC and foreign-purchaser rules in the declaration, bylaws and house rules.

Position against both tiers. The J undercuts DUMBO's new development on price while offering what the lofts cannot — views, garage, staff. Marketing that frames the building as the district's proven tower, rather than competing on finish level with 2020s sponsor product, converts better.

Lead with the exposure. Bridge-and-skyline photography from the actual unit is the listing; west and north lines should be marketed at the times of day the view performs.

Price on the line. Building-wide averages blur a real spread between view floors, terrace lines, and interior mid-tower stock; recent same-line comparables anchor correctly.

Have the building file ready. Financial statements, budget, and applications move quickly from the Research Library; transparent documentation shortens condo timelines that are already fast.

If you're considering J Condominium, also evaluate:

• Front & York (85 Jay Street) — the district's current-generation full-amenity condominium, one block east; higher amenity tier and pricing
• 70 Washington Street — DUMBO's largest loft conversion; the character alternative at comparable scale
• 1 Main Street (The Clock Tower) — the trophy Gair loft conversion at the waterfront
• The Beacon Tower (85 Adams Street) — the J's closest contemporary, a 2000s tower at the bridge anchorage
• 30 Main Street (The Sweeney Building) — refined mid-size loft conversion nearby
• 98 Front Street — recent boutique new development two blocks west
• 51 Jay Street — a loft conversion of a historic industrial building (ODA New York, residential closings from 2017) on the same street
• 205 Water Street — modern boutique condominium on the district's eastern blocks
• 1 John Street — Alloy's park-front 42-unit condominium at the district's waterfront edge