300 East 79th Street
300 East 79th Street, New York, NY 10075
Lenox Hill, Upper East Side
BBL 1014537501 · BIN 1087778
- Year built
- 2008
- Type
- Condominium
- Floors
- 18
- Landmark
- No
- Amenities
- Twenty-four-hour doorman and concierge, resident manager, fitness centre, children's playroom, an entertainment lounge with a full kitchen opening onto a landscaped terrace, laundry room, package room and bike room, per published building records
Every recorded sale at this building, 2008–2026
Price-per-square-foot over time, the line- and floor-premium curves, and every recorded sale.
- Median $/sf
- $1,390
- Listing discount
- 6.3%
- Recorded sales
- 55
- On record
- 2008–2026
Yorkville has very little new condominium inventory, and most of what exists sits mid-block on narrow interior lots. This building has a corner — 76 feet on Second Avenue and 75 on East 79th Street — which on a site of only 5,712 square feet is the difference between one exposure and three. Almost every residence in the building gets light on more than one side, and the upper floors look north and east across a neighbourhood that is still predominantly five- and six-storey walk-ups. That is the whole design argument, and it is a durable one: the surrounding fabric is unlikely to build up around it at scale.
The second point is size. Thirty-four residences over eighteen storeys means three homes per floor through most of the building and two near the top, with four penthouses above — a boutique count, not a tower count, in a building that nonetheless carries full doorman and concierge staffing, a resident manager, a fitness centre, a playroom and an entertainment lounge with its own landscaped terrace. That amenity-to-unit ratio is generous for a 34-unit building and it has a cost: common charges on a building this small carrying that much serviced space run high per square foot. Read the budget, not the amenity list.
Third, the record here is unusually clean but unusually thin, and both facts matter. Clean, because the construction and condominium record lines up: one new-building application in 2006 for 34 dwelling units at 18 storeys, a 2008 condominium subdivision, sponsor deeds beginning in August 2008 and continuing in an orderly sell-out through 2010, and a steady if quiet resale record since. Thin, because no offering plan for this building was located in either document library, so several of the questions a buyer would ordinarily settle from the plan — the fee schedule, the pet rule, any resale contribution, the precise scope of the commercial unit's rights — have to be put to the managing agent instead. We would rather say that plainly than guess.
Fourth, the tax posture. The building's 421-a exemption ran its full ten-year course and is gone. Every residential unit lot here is taxed at full assessment on the current roll, and has been for several years. As at any post-abatement new-construction condominium, the practical consequence is that today's carrying number is the permanent one — there is no phase-out schedule left to reprice a buyer's monthly.
Architecture and unit composition
The building is a masonry-and-glass corner tower of eighteen storeys above a two-storey retail base on Second Avenue. The residential entrance is on East 79th Street, which keeps the lobby off the avenue and away from the retail and the bus stop — a meaningful difference at an avenue corner, and a deliberate one.
Above the base, the plan yields three residences per floor through the lower and middle stack (the A, B and C lines, with a D line on the third floor), narrowing to two on the upper floors and resolving into four penthouses at the top. Residential floor numbering skips 13, so the numbered floors run 2 through 15 with the penthouse group above them. Published records describe ceiling heights in the eleven- to thirteen-foot range with floor-to-ceiling glazing, walnut floors, Sub-Zero and Wolf kitchens, and in-unit washer/dryers throughout. At least one penthouse combination has been recorded since the sell-out, which is why the Department of Finance now carries 33 residential units against the 34 originally offered — check the specific unit's lot and configuration against the DOF record.
Building operations
Full-service for a building of this size: twenty-four-hour doorman and concierge, a resident manager, a fitness centre, a children's playroom, an entertainment lounge with a full kitchen opening to a landscaped terrace, a package room, a laundry room and a bike room. The commercial unit at the base is separately owned and is not part of the residential common interest; a buyer's attorney should confirm how the commercial unit's common charges, access rights and any shared systems are allocated, because in a mixed-use building of this scale that allocation is a material share of the residential budget.
Tax status — the 421-a burn-off, precisely
The residential unit lots carried Department of Finance exemption code 5110 — 421-a, ten-year term, no cap. The Department's exemption file records a benefit start of 2011 with a ten-year term, and the exemption appears on the residential unit lots in every published assessment roll from 2010/11 through 2018/19. On the recorded term, the last benefit year is the 2020/21 tax year.
From there the record is unambiguous: no exemption of any kind appears on the residential unit lots in the 2023, 2024, 2025, 2026 or 2027 assessment rolls. Every residence is taxed at full assessment. Buyers underwriting this building against still-abated inventory elsewhere should compare post-abatement monthlies rather than current ones, and buyers coming from a co-op should note that a condominium's real estate taxes are billed directly to the unit rather than bundled into a maintenance charge.
Local Law 97
- 2024–2029 annual penalty
- $0 (under cap)
- 2030–2034 annual penalty
- $27,908/yr
- Per unit / month range
- $0 – $70
Source: NYC LL84 benchmarking and PLUTO · The Roebling Research Library. City record last verified September 2026.
See full Local Law 97 analysis — emissions history, scenarios, methodology →Facade safety — Local Law 11
The latest available filing classified the facade as SWARMP — Safe With A Repair and Maintenance Program: the engineer identified conditions requiring monitoring or repair before the next inspection cycle. The scope, timeline, and how the building funds the work are building-specific — we review the filings and board materials for you.
How to read this, and where it comes from
QEWI = Qualified Exterior Wall Inspector — the licensed engineer the city requires to sign the report (the independent expert, not the managing agent).
Source: NYC DOB facade filings (FISP) · The Roebling Research Library. City record last verified September 2026.
Recent sales
The building trades on dollars per square foot within a narrow, well-defined set: it is one of only a handful of post-2005 condominium addresses in this pocket of Yorkville, and its comparables are as often the new-construction buildings a few blocks east and south as they are the co-ops on its own block. Line and exposure drive the spread — corner residences with two or three exposures carry the premium, the penthouse group trades in its own band, and lower-floor residences facing the avenue set the entry point. Condition is now a real variable: an original 2008 kitchen and a recently rebuilt one are different products at the same address and the same nominal square footage. Indexed to the last complete year, the building prices at a discount to the newest Upper East Side condominium construction and at a premium to the surrounding prewar co-op stock, which is the trade a buyer here is making: condominium flexibility, full taxes, services and light, against co-op carry and board approval. Unit-level transaction history is maintained in The Roebling Research Library and shared with clients during diligence.
Recent closings at this building, curated by The Roebling Team research desk. 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.
| Date | Unit | Apartment | Price | PPSF | vs. Ask |
|---|---|---|---|---|---|
| Aug 11, 2026 | 2A | 2 BR · 2 BA · 1,308 sf | $1,728,000 | $1,321/sf | -15.7% |
| Jan 23, 2025 | 5B | 2 BR · 2.5 BA · 1,364 sf | $1,925,000 | $1,411/sf | -12.5% |
| Sep 24, 2024 | 14A | 3 BR · 3 BA · 1,663 sf | $2,700,000 | $1,624/sf | off-mkt |
| Jun 12, 2024 | 9B | 2 BR · 2.5 BA · 1,367 sf | $1,985,000 | $1,452/sf | -5.3% |
| Apr 19, 2022 | 12B | 4 BR · 4.5 BA · 2,664 sf | $4,699,888 | $1,764/sf | -5.1% |
| Dec 23, 2021 | PHB | 3 BR · 3 BA · 2,465 sf | $4,386,250 | $1,779/sf | -6.2% |
| May 4, 2021 | 7A | 2 BR · 2 BA · 1,160 sf | $1,660,000 | $1,431/sf | -17.0% |
| Mar 8, 2018 | 3B | 2 BR · 2 BA · 966 sf | $1,600,000 | $1,656/sf | -14.7% |
Market read. Most recent trades (2026) cleared a median $1,390/sf across 1 sale. Median listing discount 6.3% from the last ask — a recurring negotiation gap worth pricing into any offer or listing strategy.
The retrade record
Lines that have traded more than once in the public record — the building’s appreciation arc, apartment by apartment.
Full closing history with price-per-square-foot over time, the complete retrade record, and every line that has traded.
Sales sourced from NYC Department of Finance recorded transfers (BBL 1-01453-7501) and verified listing data. Apartment-level facts (line, condition, asking-price context) curated and cross-verified by The Roebling Team research desk. 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.
What to know if you’re buying
Underwrite full, unabated taxes. The 421-a is finished. There is no step-up left and nothing to phase out.
Put the unpublished questions to the managing agent in writing. No offering plan for this building was located in either document library. The pet rule, any lease or move fee, any resale capital contribution and the commercial unit's obligations should all be answered by management or by the plan itself before contract — not inferred from listing copy, which conflicts on at least the pet question.
A 34-unit building with this much amenity space has a high common charge per foot. That is arithmetic, not mismanagement. Read the budget and the reserve position, and ask what capital work has been done and what is scheduled.
Check the specific unit against the city record. The building was offered with 34 residences and DOF now carries 33. Confirm the lot, the configuration and the recorded square footage rather than relying on a marketing floor plan.
Second Avenue is the trade-off. The lobby is on East 79th Street and the glazing is good, but this is an avenue corner with a bus route, retail loading and the Second Avenue subway a short walk north at 86th Street. Stand in the apartment with the windows open before you decide.
What to know if you’re selling
Lead with the corner. Multiple exposures on a 5,712-square-foot lot is the building's structural advantage over the mid-block condominium inventory it competes with, and it is not replicable on the surrounding lots.
Get ahead of the tax line. Buyers arriving from abated buildings will react to the number. Frame it as settled rather than as a surprise.
Supply the building documents early. Because there is no plan in general circulation, a seller who has the current budget, financial statements and house rules ready for the buyer's attorney removes the largest single source of delay in a deal at this address.
Comparable buildings
If you're considering 300 East 79th Street, also evaluate:
- 308 East 79th Street — the prewar co-op immediately next door on the same block; the co-op comparison at lower carry
- 323 East 79th Street — The Matteo, the full-floor new-construction condominium two blocks east; the newest alternative on the street
- 325 East 79th Street — cooperative on the same block between First and Second Avenues
- 333 East 79th Street — two-building cooperative complex on the same street; the scale comparison
- 229 East 79th Street — cooperative on the block west of Second Avenue; a different block character at similar pricing
- 170 East 79th Street — cooperative between Lexington and Third Avenues; the prestige step-up further west
- 404 East 79th Street — the other Yorkville condominium further east on the same street
- 425 East 79th Street — the East End stretch of the same street; the value comparison
- 440 East 79th Street — large East 79th Street building near York Avenue
The neighborhood
For the full corridor — architecture, schools, transit, and pricing across Upper East Side — read The Roebling Team Guide to Upper East Side.
How to read the facts on this page. Items attributed to an offering plan describe the building as it was offered at that filing — unit mix, square footage, the amenity program as planned. They are not a statement about how the building operates today. Tax and compliance figures are sourced separately to current City records and carry their own dates. House rules, staffing and fee policy can change by board resolution without any public filing: treat every policy line here as a starting point for diligence and confirm it with the managing agent.
Considering a move at 300 East 79th Street?
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A Private Pricing Opinion — what your apartment at 300 East 79th Street would likely sell for today, what it costs to sell, and what you’d walk away with — reviewed personally against condition, exposures, renovation quality, and the competition actually on the market.