110 Withers Street

The new-building filing (Department of Buildings job 320623991) was submitted in March 2015 and describes a four-story, 50-foot residential building with four dwelling units, about 4,754 square feet of zoning floor area and 6,797 square feet of construction area. It was fully permitted in November 2017 and signed off in June 2020, with fire-alarm, sprinkler, plumbing and structural sub-filings signed off between 2019 and 2020. PLUTO records about 5,397 square feet of residential floor area, or roughly 1,350 square feet per home on average.

The condominium subdivision was filed with the Department of Buildings in May 2023, creating unit lots 1101 to 1104 for units 1 through 4. Listing records describe full-floor homes: unit 1, a three-bedroom, three-and-a-half-bath home of about 1,762 square feet; units 2 and 3, three-bedroom, two-bath homes of about 1,171 square feet each; and unit 4, the penthouse, a three-bedroom, two-bath home of about 1,352 square feet. Listed features include front and rear outdoor space on unit 2, Bertazzoni appliances, full-size washers and vented gas dryers, a virtual doorman and deeded storage rooms for units 2, 3 and the penthouse. The building is a walk-up. The offering plan's Schedule A sets the official sizes.

The Attorney General's database classifies the construction as "rehab," while the Department of Buildings records a new building. The sponsor's listings marketed it as a condominium conversion, which fits a building that stood complete for some time before it was offered as condominiums; the records reviewed do not show how it was used between 2020 and 2023.

Per the offering plan filed with the New York State Attorney General (plan CD220132), the plan was submitted June 27, 2022 and accepted January 23, 2023, with 110 Withers Street, LLC as sponsor and a current total offering price of $7,525,000; the initial price field is blank. The record lists four residential units, no effective date and no units sold. The Attorney General's plan page returned no content when checked for this review, so the amendments were not reviewed. The deeds below show the sales closed regardless of what the database records.

ACRIS shows the condominium declaration dated May 2023 and four sponsor deeds:

• Unit 2: $1,625,000, deed dated August 24, 2023, about $1,388 per square foot
• Unit 4 (penthouse): $1,883,762.50, deed dated August 24, 2023, about $1,368 per square foot on the $1,850,000 net price
• Unit 1: $2,119,162.50, deed dated October 27, 2023, about $1,203 per square foot
• Unit 3: $1,460,000, deed dated May 1, 2024, about $1,247 per square foot

The two odd-cent deeds are consistent with transfer-tax gross-ups. By our arithmetic, the Unit 4 figure equals $1,850,000 grossed up by 1.825%, the combined city and state transfer-tax rate. The Unit 1 figure does not back out to a round price at that rate; a listing record reports that sale at $2,100,000. Unit 1 carried the highest price because it is the largest home, at about 1,762 square feet; per square foot it was the lowest. Per-square-foot figures are our arithmetic on the listed sizes. Unit-level transaction history is maintained in The Roebling Research Library and shared with clients during diligence.

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 (2024) cleared a median $1,247/sf (recorded) across 1 sale. Median listing discount 1.6% 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 3-02743-7502; 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.

Resales only. The sponsor has closed every unit. A purchase now is a resale from an owner.

Building age. The building was completed around 2018 to 2020. Ask for the certificate of occupancy, the condition of the roof and façade, and any warranty claims the condominium has pursued against the sponsor.

Small building. Four owners share every repair. Ask for the budget, the reserve balance and the insurance policy.

Tax position. No tax abatement was confirmed in this review. Ask for the current tax bill.

Closing costs. A resale buyer pays the state mansion tax of 1% at $1 million and above. Use the calculators below to run your price.

If you're considering 110 Withers Street, also look at these Williamsburg condominiums:

• 185 Withers Street — four-residence condominium created by enlarging a three-family house, all four homes in contract at $1.395 million to $1.95 million
• 152 Withers Street — nine-residence condominium with keyed elevator access and private outdoor space
• 229 Withers Street — Ora, a 14-residence condominium with garden duplexes and a terraced penthouse
• 88 Withers Street — Element 88, a 33-residence condominium at Withers and Leonard sold with no tax abatement
• 161 Jackson Street — four-residence condominium completed in 2014 with private outdoor space
• 218 Frost Street — eight-residence condominium from 2016 with a 421-a benefit