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71 LUDLOW STREET

Manhattan· Lower East Side· built 1900class RMBBL 1004087501
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What the records show

Risks & missing evidence

Building overview

71 LUDLOW STREET is a 13-unit building in Lower East Side, Manhattan, built in 1900.

1 unit is on the market here right now.

City records show 24 DOB permits and 18 violation records on file.

Units (res)
13
Floors
7.0
Lot ft²
6,569 ft²
Bldg ft²
28,802 ft²
Assessed
$0
DOF FY2027 final roll
Deeds on this lot · 5 years
Unavailable
Excludes nearby comparable buildings

Official taxes & valuations

$0.00 · DOF market valueWhole tax lot · BBL 1004087501

FY2026–27 final assessment roll · Extract 2026-05-15

Land value
$0.00
Building/improvement value
$0.00
Actual assessed value
$0.00
Assessed land
$0.00
Transitional assessed value
$0.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$0.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$0.00
FY2025–26 DOF market value
$0.00
Prior-year actual assessed value
$0.00
Prior-year taxable assessment
$0.00

DOF values are used for property taxation. Condo and co-op tax valuations can differ substantially from sale prices. This is a tax-purpose estimate; comparable sales remain a separate valuation source. Roll exemptions can include STAR under DOF’s published layout.

These values cover the whole tax lot and do not value individual co-op shares.

Official DOF final assessment roll (ZIP) ↗
$2,287,860.00 · DOF market valueCondo unit COMM · BBL 1004081001

FY2026–27 final assessment roll · Extract 2026-05-15

+0.6% change in DOF market value from the prior year.

Land value
$349,860.00
Building/improvement value
$1,938,000.00
Actual assessed value
$1,029,537.00
Assessed land
$157,437.00
Transitional assessed value
$949,147.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$949,147.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$949,147.00
FY2025–26 DOF market value
$2,274,860.00
Prior-year actual assessed value
$1,023,687.00
Prior-year taxable assessment
$959,574.00

DOF values are used for property taxation. Condo and co-op tax valuations can differ substantially from sale prices. This is a tax-purpose estimate; comparable sales remain a separate valuation source. Roll exemptions can include STAR under DOF’s published layout.

Official DOF final assessment roll (ZIP) ↗
$634,359.00 · DOF market valueCondo unit 2A · BBL 1004081002

FY2026–27 final assessment roll · Extract 2026-05-15

+4.1% change in DOF market value from the prior year.

Land value
$134,015.00
Building/improvement value
$500,344.00
Actual assessed value
$285,462.00
Assessed land
$60,307.00
Transitional assessed value
$250,033.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$250,033.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$250,033.00
FY2025–26 DOF market value
$609,481.00
Prior-year actual assessed value
$274,267.00
Prior-year taxable assessment
$241,985.00

DOF values are used for property taxation. Condo and co-op tax valuations can differ substantially from sale prices. This is a tax-purpose estimate; comparable sales remain a separate valuation source. Roll exemptions can include STAR under DOF’s published layout.

Official DOF final assessment roll (ZIP) ↗
$676,109.00 · DOF market valueCondo unit 2B · BBL 1004081003

FY2026–27 final assessment roll · Extract 2026-05-15

+4.1% change in DOF market value from the prior year.

Land value
$142,835.00
Building/improvement value
$533,274.00
Actual assessed value
$304,249.00
Assessed land
$64,276.00
Transitional assessed value
$266,489.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$266,489.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$266,489.00
FY2025–26 DOF market value
$649,593.00
Prior-year actual assessed value
$292,317.00
Prior-year taxable assessment
$257,910.00

DOF values are used for property taxation. Condo and co-op tax valuations can differ substantially from sale prices. This is a tax-purpose estimate; comparable sales remain a separate valuation source. Roll exemptions can include STAR under DOF’s published layout.

Official DOF final assessment roll (ZIP) ↗
$606,526.00 · DOF market valueCondo unit 2C · BBL 1004081004

FY2026–27 final assessment roll · Extract 2026-05-15

+4.1% change in DOF market value from the prior year.

Land value
$128,135.00
Building/improvement value
$478,391.00
Actual assessed value
$272,937.00
Assessed land
$57,661.00
Transitional assessed value
$239,063.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$239,063.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$239,063.00
FY2025–26 DOF market value
$582,740.00
Prior-year actual assessed value
$262,233.00
Prior-year taxable assessment
$231,367.00

DOF values are used for property taxation. Condo and co-op tax valuations can differ substantially from sale prices. This is a tax-purpose estimate; comparable sales remain a separate valuation source. Roll exemptions can include STAR under DOF’s published layout.

Official DOF final assessment roll (ZIP) ↗
$634,359.00 · DOF market valueCondo unit 3A · BBL 1004081005

FY2026–27 final assessment roll · Extract 2026-05-15

+4.1% change in DOF market value from the prior year.

Land value
$134,015.00
Building/improvement value
$500,344.00
Actual assessed value
$285,462.00
Assessed land
$60,307.00
Transitional assessed value
$250,033.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$250,033.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$250,033.00
FY2025–26 DOF market value
$609,481.00
Prior-year actual assessed value
$274,267.00
Prior-year taxable assessment
$241,985.00

DOF values are used for property taxation. Condo and co-op tax valuations can differ substantially from sale prices. This is a tax-purpose estimate; comparable sales remain a separate valuation source. Roll exemptions can include STAR under DOF’s published layout.

Official DOF final assessment roll (ZIP) ↗
$635,519.00 · DOF market valueCondo unit 3B · BBL 1004081006

FY2026–27 final assessment roll · Extract 2026-05-15

+4.1% change in DOF market value from the prior year.

Land value
$134,260.00
Building/improvement value
$501,259.00
Actual assessed value
$285,984.00
Assessed land
$60,417.00
Transitional assessed value
$250,491.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$250,491.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$250,491.00
FY2025–26 DOF market value
$610,596.00
Prior-year actual assessed value
$274,768.00
Prior-year taxable assessment
$242,427.00

DOF values are used for property taxation. Condo and co-op tax valuations can differ substantially from sale prices. This is a tax-purpose estimate; comparable sales remain a separate valuation source. Roll exemptions can include STAR under DOF’s published layout.

Official DOF final assessment roll (ZIP) ↗
$606,526.00 · DOF market valueCondo unit 3C · BBL 1004081007

FY2026–27 final assessment roll · Extract 2026-05-15

+4.1% change in DOF market value from the prior year.

Land value
$128,135.00
Building/improvement value
$478,391.00
Actual assessed value
$272,937.00
Assessed land
$57,661.00
Transitional assessed value
$239,063.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$239,063.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$239,063.00
FY2025–26 DOF market value
$582,740.00
Prior-year actual assessed value
$262,233.00
Prior-year taxable assessment
$231,367.00

DOF values are used for property taxation. Condo and co-op tax valuations can differ substantially from sale prices. This is a tax-purpose estimate; comparable sales remain a separate valuation source. Roll exemptions can include STAR under DOF’s published layout.

Official DOF final assessment roll (ZIP) ↗
$634,359.00 · DOF market valueCondo unit 4A · BBL 1004081008

FY2026–27 final assessment roll · Extract 2026-05-15

+4.1% change in DOF market value from the prior year.

Land value
$134,015.00
Building/improvement value
$500,344.00
Actual assessed value
$285,462.00
Assessed land
$60,307.00
Transitional assessed value
$250,033.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$250,033.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$250,033.00
FY2025–26 DOF market value
$609,481.00
Prior-year actual assessed value
$274,267.00
Prior-year taxable assessment
$241,985.00

DOF values are used for property taxation. Condo and co-op tax valuations can differ substantially from sale prices. This is a tax-purpose estimate; comparable sales remain a separate valuation source. Roll exemptions can include STAR under DOF’s published layout.

Official DOF final assessment roll (ZIP) ↗
$983,431.00 · DOF market valueCondo unit 4B · BBL 1004081009

FY2026–27 final assessment roll · Extract 2026-05-15

+4.1% change in DOF market value from the prior year.

Land value
$207,760.00
Building/improvement value
$775,671.00
Actual assessed value
$442,544.00
Assessed land
$93,492.00
Transitional assessed value
$387,621.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$387,621.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$387,621.00
FY2025–26 DOF market value
$944,863.00
Prior-year actual assessed value
$425,188.00
Prior-year taxable assessment
$375,143.00

DOF values are used for property taxation. Condo and co-op tax valuations can differ substantially from sale prices. This is a tax-purpose estimate; comparable sales remain a separate valuation source. Roll exemptions can include STAR under DOF’s published layout.

Official DOF final assessment roll (ZIP) ↗
$606,526.00 · DOF market valueCondo unit 4C · BBL 1004081010

FY2026–27 final assessment roll · Extract 2026-05-15

+4.1% change in DOF market value from the prior year.

Land value
$128,135.00
Building/improvement value
$478,391.00
Actual assessed value
$272,937.00
Assessed land
$57,661.00
Transitional assessed value
$239,063.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$239,063.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$239,063.00
FY2025–26 DOF market value
$582,740.00
Prior-year actual assessed value
$262,233.00
Prior-year taxable assessment
$231,367.00

DOF values are used for property taxation. Condo and co-op tax valuations can differ substantially from sale prices. This is a tax-purpose estimate; comparable sales remain a separate valuation source. Roll exemptions can include STAR under DOF’s published layout.

Official DOF final assessment roll (ZIP) ↗
$634,359.00 · DOF market valueCondo unit 5A · BBL 1004081011

FY2026–27 final assessment roll · Extract 2026-05-15

+4.1% change in DOF market value from the prior year.

Land value
$134,015.00
Building/improvement value
$500,344.00
Actual assessed value
$285,462.00
Assessed land
$60,307.00
Transitional assessed value
$250,033.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$250,033.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$250,033.00
FY2025–26 DOF market value
$609,481.00
Prior-year actual assessed value
$274,267.00
Prior-year taxable assessment
$241,985.00

DOF values are used for property taxation. Condo and co-op tax valuations can differ substantially from sale prices. This is a tax-purpose estimate; comparable sales remain a separate valuation source. Roll exemptions can include STAR under DOF’s published layout.

Official DOF final assessment roll (ZIP) ↗
$770,045.00 · DOF market valueCondo unit 5C · BBL 1004081012

FY2026–27 final assessment roll · Extract 2026-05-15

+4.1% change in DOF market value from the prior year.

Land value
$162,680.00
Building/improvement value
$607,365.00
Actual assessed value
$346,520.00
Assessed land
$73,206.00
Transitional assessed value
$303,514.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$303,514.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$303,514.00
FY2025–26 DOF market value
$739,846.00
Prior-year actual assessed value
$332,931.00
Prior-year taxable assessment
$293,744.00

DOF values are used for property taxation. Condo and co-op tax valuations can differ substantially from sale prices. This is a tax-purpose estimate; comparable sales remain a separate valuation source. Roll exemptions can include STAR under DOF’s published layout.

Official DOF final assessment roll (ZIP) ↗
$950,959.00 · DOF market valueCondo unit 6A · BBL 1004081013

FY2026–27 final assessment roll · Extract 2026-05-15

+4.1% change in DOF market value from the prior year.

Land value
$200,900.00
Building/improvement value
$750,059.00
Actual assessed value
$427,932.00
Assessed land
$90,405.00
Transitional assessed value
$374,823.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$374,823.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$374,823.00
FY2025–26 DOF market value
$913,665.00
Prior-year actual assessed value
$411,149.00
Prior-year taxable assessment
$362,757.00

DOF values are used for property taxation. Condo and co-op tax valuations can differ substantially from sale prices. This is a tax-purpose estimate; comparable sales remain a separate valuation source. Roll exemptions can include STAR under DOF’s published layout.

Official DOF final assessment roll (ZIP) ↗
$1,567,923.00 · DOF market valueCondo unit 6C · BBL 1004081014

FY2026–27 final assessment roll · Extract 2026-05-15

+4.1% change in DOF market value from the prior year.

Land value
$331,240.00
Building/improvement value
$1,236,683.00
Actual assessed value
$705,565.00
Assessed land
$149,058.00
Transitional assessed value
$617,999.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$617,999.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$617,999.00
FY2025–26 DOF market value
$1,506,433.00
Prior-year actual assessed value
$677,895.00
Prior-year taxable assessment
$598,106.00

DOF values are used for property taxation. Condo and co-op tax valuations can differ substantially from sale prices. This is a tax-purpose estimate; comparable sales remain a separate valuation source. Roll exemptions can include STAR under DOF’s published layout.

Official DOF final assessment roll (ZIP) ↗
$97,632.00/yr · $8,136.00/mo equivalentCondo unit COMM · BBL 1004081001

FY2026–27 · DOF statement 2026-08-15 · 71 LUDLOW STREET APT COMM

The calculation deducts $49,147.00 in assessed-value reductions before applying the tax rate.

Billable assessment on this statement
$949,147.00
Tax rate on this statement
10.8480%

DOF tax-purpose market value on this statement: $2,287,860.00.

Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $949,147.00
minus reductions: – $49,147.00
times the current tax rate: x 10.8480%
Annual property tax: $97,632.00
$31,101.60/yr · $2,591.80/mo equivalentCondo unit 2A · BBL 1004081002

FY2026–27 · DOF statement 2026-08-15 · 71 LUDLOW ST. APT 2A

Billable assessment on this statement
$250,033.00
Tax rate on this statement
12.4390%

DOF tax-purpose market value on this statement: $634,359.00.

Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $250,033.00
times the current tax rate: x 12.4390%
Annual property tax: $31,101.60
$27,347.56/yr · $2,278.96/mo equivalentCondo unit 2B · BBL 1004081003

FY2026–27 · DOF statement 2026-08-15 · 71 LUDLOW ST. APT 2B

The printed annual tax already deducts $5,801.04 in abatements and/or STAR.

Billable assessment on this statement
$266,489.00
Tax rate on this statement
12.4390%
Annual tax before abatements/STAR
$33,148.60
Monthly equivalent before abatements/STAR
$2,762.38

The before-abatement amount adds the printed deduction back to the annual tax, holding the assessment and rate unchanged. It does not predict benefit expiration, future taxes or a buyer’s eligibility.

DOF tax-purpose market value on this statement: $676,109.00.

Named benefits on the statement
Co-op/Condo Abatement 1 unit $5,801.04
Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $266,489.00
times the current tax rate: x 12.4390%
minus abatements and/or STAR: – $5,801.04
Annual property tax: $27,347.56
$24,533.08/yr · $2,044.42/mo equivalentCondo unit 2C · BBL 1004081004

FY2026–27 · DOF statement 2026-08-15 · 71 LUDLOW ST. APT 2C

The printed annual tax already deducts $5,204.00 in abatements and/or STAR.

Billable assessment on this statement
$239,063.00
Tax rate on this statement
12.4390%
Annual tax before abatements/STAR
$29,737.08
Monthly equivalent before abatements/STAR
$2,478.09

The before-abatement amount adds the printed deduction back to the annual tax, holding the assessment and rate unchanged. It does not predict benefit expiration, future taxes or a buyer’s eligibility.

DOF tax-purpose market value on this statement: $606,526.00.

Named benefits on the statement
Co-op/Condo Abatement 1 unit $5,204.00
Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $239,063.00
times the current tax rate: x 12.4390%
minus abatements and/or STAR: – $5,204.00
Annual property tax: $24,533.08
$25,658.80/yr · $2,138.23/mo equivalentCondo unit 3A · BBL 1004081005

FY2026–27 · DOF statement 2026-08-15 · 71 LUDLOW ST. APT 3A

The printed annual tax already deducts $5,442.80 in abatements and/or STAR.

Billable assessment on this statement
$250,033.00
Tax rate on this statement
12.4390%
Annual tax before abatements/STAR
$31,101.60
Monthly equivalent before abatements/STAR
$2,591.80

The before-abatement amount adds the printed deduction back to the annual tax, holding the assessment and rate unchanged. It does not predict benefit expiration, future taxes or a buyer’s eligibility.

DOF tax-purpose market value on this statement: $634,359.00.

Named benefits on the statement
Co-op/Condo Abatement 1 unit $5,442.80
Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $250,033.00
times the current tax rate: x 12.4390%
minus abatements and/or STAR: – $5,442.80
Annual property tax: $25,658.80
$25,705.84/yr · $2,142.15/mo equivalentCondo unit 3B · BBL 1004081006

FY2026–27 · DOF statement 2026-08-15 · 71 LUDLOW ST. APT 3B

The printed annual tax already deducts $5,452.76 in abatements and/or STAR.

Billable assessment on this statement
$250,491.00
Tax rate on this statement
12.4390%
Annual tax before abatements/STAR
$31,158.60
Monthly equivalent before abatements/STAR
$2,596.55

The before-abatement amount adds the printed deduction back to the annual tax, holding the assessment and rate unchanged. It does not predict benefit expiration, future taxes or a buyer’s eligibility.

DOF tax-purpose market value on this statement: $635,519.00.

Named benefits on the statement
Co-op/Condo Abatement 1 unit $5,452.76
Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $250,491.00
times the current tax rate: x 12.4390%
minus abatements and/or STAR: – $5,452.76
Annual property tax: $25,705.84
$29,737.08/yr · $2,478.09/mo equivalentCondo unit 3C · BBL 1004081007

FY2026–27 · DOF statement 2026-08-15 · 71 LUDLOW ST. APT 3C

Billable assessment on this statement
$239,063.00
Tax rate on this statement
12.4390%

DOF tax-purpose market value on this statement: $606,526.00.

Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $239,063.00
times the current tax rate: x 12.4390%
Annual property tax: $29,737.08
$31,101.60/yr · $2,591.80/mo equivalentCondo unit 4A · BBL 1004081008

FY2026–27 · DOF statement 2026-08-15 · 71 LUDLOW ST. APT 4A

Billable assessment on this statement
$250,033.00
Tax rate on this statement
12.4390%

DOF tax-purpose market value on this statement: $634,359.00.

Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $250,033.00
times the current tax rate: x 12.4390%
Annual property tax: $31,101.60
$48,216.20/yr · $4,018.02/mo equivalentCondo unit 4B · BBL 1004081009

FY2026–27 · DOF statement 2026-08-15 · 71 LUDLOW ST. APT 4B

Billable assessment on this statement
$387,621.00
Tax rate on this statement
12.4390%

DOF tax-purpose market value on this statement: $983,431.00.

Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $387,621.00
times the current tax rate: x 12.4390%
Annual property tax: $48,216.20
$24,533.08/yr · $2,044.42/mo equivalentCondo unit 4C · BBL 1004081010

FY2026–27 · DOF statement 2026-08-15 · 71 LUDLOW ST. APT 4C

The printed annual tax already deducts $5,204.00 in abatements and/or STAR.

Billable assessment on this statement
$239,063.00
Tax rate on this statement
12.4390%
Annual tax before abatements/STAR
$29,737.08
Monthly equivalent before abatements/STAR
$2,478.09

The before-abatement amount adds the printed deduction back to the annual tax, holding the assessment and rate unchanged. It does not predict benefit expiration, future taxes or a buyer’s eligibility.

DOF tax-purpose market value on this statement: $606,526.00.

Named benefits on the statement
Co-op/Condo Abatement 1 unit $5,204.00
Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $239,063.00
times the current tax rate: x 12.4390%
minus abatements and/or STAR: – $5,204.00
Annual property tax: $24,533.08
$31,101.60/yr · $2,591.80/mo equivalentCondo unit 5A · BBL 1004081011

FY2026–27 · DOF statement 2026-08-15 · 71 LUDLOW ST. APT 5A

Billable assessment on this statement
$250,033.00
Tax rate on this statement
12.4390%

DOF tax-purpose market value on this statement: $634,359.00.

Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $250,033.00
times the current tax rate: x 12.4390%
Annual property tax: $31,101.60
$37,754.12/yr · $3,146.18/mo equivalentCondo unit 5C · BBL 1004081012

FY2026–27 · DOF statement 2026-08-15 · 71 LUDLOW ST. APT 5C

Billable assessment on this statement
$303,514.00
Tax rate on this statement
12.4390%

DOF tax-purpose market value on this statement: $770,045.00.

Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $303,514.00
times the current tax rate: x 12.4390%
Annual property tax: $37,754.12
$38,465.00/yr · $3,205.42/mo equivalentCondo unit 6A · BBL 1004081013

FY2026–27 · DOF statement 2026-08-15 · 71 LUDLOW ST. APT 6A

The printed annual tax already deducts $8,159.24 in abatements and/or STAR.

Billable assessment on this statement
$374,823.00
Tax rate on this statement
12.4390%
Annual tax before abatements/STAR
$46,624.24
Monthly equivalent before abatements/STAR
$3,885.35

The before-abatement amount adds the printed deduction back to the annual tax, holding the assessment and rate unchanged. It does not predict benefit expiration, future taxes or a buyer’s eligibility.

DOF tax-purpose market value on this statement: $950,959.00.

Named benefits on the statement
Co-op/Condo Abatement 1 unit $8,159.24
Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $374,823.00
times the current tax rate: x 12.4390%
minus abatements and/or STAR: – $8,159.24
Annual property tax: $38,465.00
$76,872.92/yr · $6,406.08/mo equivalentCondo unit 6C · BBL 1004081014

FY2026–27 · DOF statement 2026-08-15 · 71 LUDLOW ST. APT 6C

Billable assessment on this statement
$617,999.00
Tax rate on this statement
12.4390%

DOF tax-purpose market value on this statement: $1,567,923.00.

Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $617,999.00
times the current tax rate: x 12.4390%
Annual property tax: $76,872.92

HOA, common charges and maintenance require documented building or unit evidence. Sales and DOB records do not establish these amounts. A zero property-tax bill does not establish zero PILOT or other ownership charges. Bills may change with tax rates or benefits; monthly figures are annual equivalents.

Look up this tax lot at DOF ↗

Public building financial filings

NY Attorney General offering plans and amendments can document budgets, financial statements, reserves and sponsor obligations. These records cover the development, including properties without active listings.

No exact offering-plan match has been collected here yet. Eligible condo and co-op properties are queued when viewed. Missing filings do not establish zero fees, assessments or debt.

Search the official NYAG offering-plan database ↗

Tax-benefit schedules, statement balances, penalties and declared capital work cover the identified tax lot. Condo billing-lot evidence is shown separately from apartment evidence.

DOF statement balancesTax lot 1004087501 · common condo billing lot

Public balances & charges

Reported itemValuePeriod & scope
Outstanding charges
Evidence

Outstanding charges $0.00

Separate dated balance; do not add to annual costs

Open official source ↗
$0.00As of 2026-08-15
Source reported · exact tax lot
New charges this billing period
Evidence

New charges $175.00

Separate dated balance; do not add to annual costs

Open official source ↗
$175.00As of 2026-08-15
Source reported · exact tax lot
Statement amount due
Evidence

Amount Due 10/01/26: $175.00

Separate dated balance; do not add to annual costs

Due date: 2026-10-01

Open official source ↗
$175.00As of 2026-08-15
Source reported · exact tax lot
Tax Commission Total
Evidence

Tax Commission Total $175.00

May be in statement balance; do not add twice

Open official source ↗
$175.00As of 2026-08-15
Source reported · exact tax lot

Source updated 2026-08-15 · collected 2026-10-12.

Open official source ↗
DOB energy disclosureTax lot 1004087501 · common condo billing lot

Penalties, energy & capital work

Reported itemValuePeriod & scope
LL84 reported location-based emissions
Evidence

{"property_id": "16732717", "year_ending": "2024-12-31T00:00:00.000", "nyc_borough_block_and_lot": "1004087501", "number_of_buildings": "1", "metered_areas_energy": "Whole Property", "total_location_based_ghg": "190.28", "property_gfa_self_reported": "35650"}

Reported metric; not a fine

Open official source ↗
190.28 tonnes CO2e2024
Historical actual · reported property / campus
LL84 reported gross floor area
Evidence

{"property_id": "16732717", "year_ending": "2024-12-31T00:00:00.000", "nyc_borough_block_and_lot": "1004087501", "number_of_buildings": "1", "metered_areas_energy": "Whole Property", "total_location_based_ghg": "190.28", "property_gfa_self_reported": "35650"}

Reported metric; not a fine

Open official source ↗
35,650 ft²2024
Historical actual · reported property / campus
LL84 reported location-based emissions
Evidence

{"property_id": "16732717", "year_ending": "2023-12-31T00:00:00.000", "nyc_borough_block_and_lot": "1004087501", "number_of_buildings": "1", "metered_areas_energy": "Whole Property", "total_location_based_ghg": "167.9", "property_gfa_self_reported": "35650"}

Reported metric; not a fine

Open official source ↗
167.9 tonnes CO2e2023
Historical actual · reported property / campus
LL84 reported gross floor area
Evidence

{"property_id": "16732717", "year_ending": "2023-12-31T00:00:00.000", "nyc_borough_block_and_lot": "1004087501", "number_of_buildings": "1", "metered_areas_energy": "Whole Property", "total_location_based_ghg": "167.9", "property_gfa_self_reported": "35650"}

Reported metric; not a fine

Open official source ↗
35,650 ft²2023
Historical actual · reported property / campus
LL84 reported location-based emissions
Evidence

{"property_id": "16732717", "year_ending": "2022-12-31T00:00:00.000", "nyc_borough_block_and_lot": "1-00408-7501", "number_of_buildings": "1", "metered_areas_energy": "Whole Property", "total_location_based_ghg": "162.6", "property_gfa_self_reported": "35650"}

Reported metric; not a fine

Open official source ↗
162.6 tonnes CO2e2022
Historical actual · reported property / campus
LL84 reported gross floor area
Evidence

{"property_id": "16732717", "year_ending": "2022-12-31T00:00:00.000", "nyc_borough_block_and_lot": "1-00408-7501", "number_of_buildings": "1", "metered_areas_energy": "Whole Property", "total_location_based_ghg": "162.6", "property_gfa_self_reported": "35650"}

Reported metric; not a fine

Open official source ↗
35,650 ft²2022
Historical actual · reported property / campus

Complete published 2022–2024 LL84 dataset. Reported property/campus scope can include several buildings and lots; these are not LL97 issued fines.

Reported energy figures may cover several buildings or lots. They are not verified LL97 emissions, a penalty calculation, or this apartment’s utility bill.

Source updated 2025-11-25 · collected 2026-10-09.

Open official source ↗
DOB declared construction workTax lot 1004087501 · common condo billing lot

Penalties, energy & capital work

Reported itemValuePeriod & scope
Declared construction estimate · M01249677-I1-GC#1
Evidence

Interior renovation of unit 2B including moving non load-bearin partitions and redoing the bathrooms and kitchen

Estimate; not an apartment assessment

Open official source ↗
$405,000.00As of 2025-11-27
Declared estimate · exact tax lot
Declared construction estimate · M01249677-S2-PL#1
Evidence

Plumbing work in conjunction with primary GC application.

Estimate; not an apartment assessment

Open official source ↗
$24,000.00As of 2025-11-27
Declared estimate · exact tax lot
Declared construction estimate · M01114859-I1-GC#1
Evidence

HOIST

Estimate; not an apartment assessment

Open official source ↗
$5,000.00As of 2024-09-26
Declared estimate · exact tax lot
Declared construction estimate · M01100155-I1-SF#1
Evidence

INSTALLATION OF TEMPORARY HEAVY DUTY SIDEWALK SHED AND PIPE SCAFFOLD AS PER PLANS. NO CHANGE IN USE, EGRESS OR OCCUPANCY.SIDEWALK SHED SHALL COMPLY WITH CHAPTER #33 OF 2022 THE NYC BUILDING CODE.LIVE LOAD 300PSF.

Estimate; not an apartment assessment

Open official source ↗
$1,000.00As of 2024-08-28
Declared estimate · exact tax lot
Declared construction estimate · M01017358-I1-GC#1
Evidence

Facade repairs to include masonry, pointing, sills, lintels, stone, stone patching, parapet reconstruction, and caulking

Estimate; not an apartment assessment

Open official source ↗
$268,500.00As of 2024-03-22
Declared estimate · exact tax lot
Declared construction estimate · M00979009-I1-SH#1
Evidence

INSTALLATION AND USE OF TEMPORARY SIDEWALK SHED AS PER PLANS FILED HEREWITH. NO CHANGE TO USE, EGRESS OR OCCUPANCY UNDER THIS APPLICATION.

Estimate; not an apartment assessment

Open official source ↗
$1,000.00As of 2023-12-20
Declared estimate · exact tax lot
Declared construction estimate · M00753256-I1-PL#1
Evidence

PARTIAL RENOVATION OF 3RD FLOOR SPACE. REPLACEMENT OF PLUMBING FIXTURES IN EXISTING LOCATION. NO CHANGE IN USE, EGRESS OR OCCUPANCY IS INCLUDED IN THIS APPLICATION.

Estimate; not an apartment assessment

Open official source ↗
$7,000.00As of 2022-07-27
Declared estimate · exact tax lot
Declared construction estimate · M00753251-I1-GC#1
Evidence

PARTIAL RENOVATION OF 3RD FLOOR. INTERIOR REMOVAL OF EXISTING PARTITIONS, FIXTURES & CASEWORK. CONSTRUCTION INCLUDES NEW PARTITIONS. NO CHANGE IN USE, EGRESS OR OCCUPANCY IS INCLUDED IN THIS APPLICATION

Estimate; not an apartment assessment

Open official source ↗
$86,900.00As of 2022-07-08
Declared estimate · exact tax lot

Up to 30 most recent distinct filings from the past five years; this is not a complete capital-work inventory.

Declared job estimates are not actual spending or approved assessments. Repeated permit rows for the same filing are counted once; separate job filings may still describe related work.

Source publication date not provided.

Open official source ↗
DOB declared construction workTax lot 1004087501 · common condo billing lot

Penalties, energy & capital work

Reported itemValuePeriod & scope
Declared construction estimate · M01249677-I1-GC#1
Evidence

Interior renovation of unit 2B including moving non load-bearin partitions and redoing the bathrooms and kitchen

Estimate; not an apartment assessment

Open official source ↗
$405,000.00As of 2025-11-27
Declared estimate · exact tax lot
Declared construction estimate · M01249677-S2-PL#1
Evidence

Plumbing work in conjunction with primary GC application.

Estimate; not an apartment assessment

Open official source ↗
$24,000.00As of 2025-11-27
Declared estimate · exact tax lot
Declared construction estimate · M01114859-I1-GC#1
Evidence

HOIST

Estimate; not an apartment assessment

Open official source ↗
$5,000.00As of 2024-09-26
Declared estimate · exact tax lot
Declared construction estimate · M01100155-I1-SF#1
Evidence

INSTALLATION OF TEMPORARY HEAVY DUTY SIDEWALK SHED AND PIPE SCAFFOLD AS PER PLANS. NO CHANGE IN USE, EGRESS OR OCCUPANCY.SIDEWALK SHED SHALL COMPLY WITH CHAPTER #33 OF 2022 THE NYC BUILDING CODE.LIVE LOAD 300PSF.

Estimate; not an apartment assessment

Open official source ↗
$1,000.00As of 2024-08-28
Declared estimate · exact tax lot
Declared construction estimate · M01017358-I1-GC#1
Evidence

Facade repairs to include masonry, pointing, sills, lintels, stone, stone patching, parapet reconstruction, and caulking

Estimate; not an apartment assessment

Open official source ↗
$268,500.00As of 2024-03-22
Declared estimate · exact tax lot
Declared construction estimate · M00979009-I1-SH#1
Evidence

INSTALLATION AND USE OF TEMPORARY SIDEWALK SHED AS PER PLANS FILED HEREWITH. NO CHANGE TO USE, EGRESS OR OCCUPANCY UNDER THIS APPLICATION.

Estimate; not an apartment assessment

Open official source ↗
$1,000.00As of 2023-12-20
Declared estimate · exact tax lot
Declared construction estimate · M00753256-I1-PL#1
Evidence

PARTIAL RENOVATION OF 3RD FLOOR SPACE. REPLACEMENT OF PLUMBING FIXTURES IN EXISTING LOCATION. NO CHANGE IN USE, EGRESS OR OCCUPANCY IS INCLUDED IN THIS APPLICATION.

Estimate; not an apartment assessment

Open official source ↗
$7,000.00As of 2022-07-27
Declared estimate · exact tax lot
Declared construction estimate · M00753251-I1-GC#1
Evidence

PARTIAL RENOVATION OF 3RD FLOOR. INTERIOR REMOVAL OF EXISTING PARTITIONS, FIXTURES & CASEWORK. CONSTRUCTION INCLUDES NEW PARTITIONS. NO CHANGE IN USE, EGRESS OR OCCUPANCY IS INCLUDED IN THIS APPLICATION

Estimate; not an apartment assessment

Open official source ↗
$86,900.00As of 2022-07-08
Declared estimate · exact tax lot

Up to 30 most recent distinct filings from the past five years; this is not a complete capital-work inventory.

Declared job estimates are not actual spending or approved assessments. Repeated permit rows for the same filing are counted once; separate job filings may still describe related work.

Source publication date not provided.

Open official source ↗
Model annual LL97 emissions exposure

Enter verified LL97 emissions and the applicable annual limit. LL84 location-based emissions above are a different reported metric and are not automatically used here.

Enter both assumptions to calculate exposure.

Before exemptions, adjustments, offsets or penalty mitigation. This scenario does not establish an issued fine or an apartment charge.

Official DOB penalty guidance ↗

Active sale listings (1)

AddressNeighborhoodPrice$/ft²SqftBeds/Bathsvs compDOMRiskScore
71 LUDLOW STREET #3B
Manhattan · built 1900
Lower East Side$2.10M$1,2721,650 ft²3 bd · 2 ba-65
3 DOBbedbug
7.8Source

Building activity

Open a record to read the full agency text.

Housing violations (HPD) 1

Housing violationClass BAug 3, 2018Violation dismissed

§ 27-2040 ADM CODE PROVIDE ADEQUATE LIGHTING AT OR NEAR THE OUTSIDE OF THE FRONT ENTRANCEWAY OF THE BUILDING AND KEEP SAME BURNING FROM SUNSET EVERY DAY TO SUNRISE ON THE DAY FOLLOWING MINIMUM OF 100 WATTS AS REQUIRED(LIGHT FIXTURE(S) PRESENT). AT FRONT AREAWAY

HPD record 12511858

Work permits (DOB) 24

PlumbingNov 27, 2025Permit issued

Plumbing work in conjunction with primary GC application.

BEDROCK PLUMBING & HEATING INC

Issued Sep 23, 2026

DOB filing M01249677-S2-PL#1
General ConstructionNov 27, 2025Permit issued

Interior renovation of unit 2B including moving non load-bearin partitions and redoing the bathrooms and kitchen

KATSELNIK & KATSELNIK GRP

Issued Aug 27, 2026

DOB filing M01249677-I1-GC#1
General ConstructionSep 26, 2024Signed-off

HOIST

L & Z CONSULTING CORP

Issued Sep 30, 2024

DOB filing M01114859-I1-GC#1
Show 21 more records
Sidewalk ShedAug 28, 2024Signed-off

INSTALLATION OF TEMPORARY HEAVY DUTY SIDEWALK SHED AND PIPE SCAFFOLD AS PER PLANS. NO CHANGE IN USE, EGRESS OR OCCUPANCY.SIDEWALK SHED SHALL COMPLY WITH CHAPTER #33 OF 2022 THE NYC BUILDING CODE.LIVE LOAD 300PSF.

PHOENIX SUTTON STR INC

Issued Aug 28, 2024

DOB filing M01100155-I1-SF#1
Sidewalk ShedAug 28, 2024Signed-off

INSTALLATION OF TEMPORARY HEAVY DUTY SIDEWALK SHED AND PIPE SCAFFOLD AS PER PLANS. NO CHANGE IN USE, EGRESS OR OCCUPANCY.SIDEWALK SHED SHALL COMPLY WITH CHAPTER #33 OF 2022 THE NYC BUILDING CODE.LIVE LOAD 300PSF.

PHOENIX SUTTON STR INC

Issued Aug 28, 2024

DOB filing M01100155-I1-SH#1
General ConstructionMar 22, 2024Signed-off

Facade repairs to include masonry, pointing, sills, lintels, stone, stone patching, parapet reconstruction, and caulking

L & Z CONSULTING CORP

Issued Sep 6, 2024

DOB filing M01017358-I1-GC#1
Sidewalk ShedDec 20, 2023Signed-off

INSTALLATION AND USE OF TEMPORARY SIDEWALK SHED AS PER PLANS FILED HEREWITH. NO CHANGE TO USE, EGRESS OR OCCUPANCY UNDER THIS APPLICATION.

AVARGA CONSTRUCTION CORP

Issued Dec 20, 2023

DOB filing M00979009-I1-SH#1
PlumbingJul 27, 2022Signed-off

PARTIAL RENOVATION OF 3RD FLOOR SPACE. REPLACEMENT OF PLUMBING FIXTURES IN EXISTING LOCATION. NO CHANGE IN USE, EGRESS OR OCCUPANCY IS INCLUDED IN THIS APPLICATION.

HYDROKINETIC PLBG & HTG I

Issued Aug 19, 2022

DOB filing M00753256-I1-PL#1
General ConstructionJul 8, 2022Signed-off

PARTIAL RENOVATION OF 3RD FLOOR. INTERIOR REMOVAL OF EXISTING PARTITIONS, FIXTURES & CASEWORK. CONSTRUCTION INCLUDES NEW PARTITIONS. NO CHANGE IN USE, EGRESS OR OCCUPANCY IS INCLUDED IN THIS APPLICATION

CAMPBELL DESIGN &

Issued Apr 3, 2023

DOB filing M00753251-I1-GC#3
General ConstructionJul 8, 2022Signed-off

PARTIAL RENOVATION OF 3RD FLOOR. INTERIOR REMOVAL OF EXISTING PARTITIONS, FIXTURES & CASEWORK. CONSTRUCTION INCLUDES NEW PARTITIONS. NO CHANGE IN USE, EGRESS OR OCCUPANCY IS INCLUDED IN THIS APPLICATION

CAMPBELL DESIGN &

Issued Apr 3, 2023

DOB filing M00753251-I1-GC#2
General ConstructionJul 8, 2022Signed-off

PARTIAL RENOVATION OF 3RD FLOOR. INTERIOR REMOVAL OF EXISTING PARTITIONS, FIXTURES & CASEWORK. CONSTRUCTION INCLUDES NEW PARTITIONS. NO CHANGE IN USE, EGRESS OR OCCUPANCY IS INCLUDED IN THIS APPLICATION

CAMPBELL DESIGN &

Issued Jul 26, 2022

DOB filing M00753251-I1-GC#1
EQFiling date not suppliedIssued

OT

PCGNY CORP

DOB filing 3286361
OTFiling date not suppliedIssued

OT

PLUS K CONSTRUCTION INC

DOB filing 2315956
EQFiling date not suppliedIssued

SH

INTERSYSTEM S&S CORP

DOB filing 3287029
PLFiling date not suppliedIssued

A2

LLOYD G DRUMMOND PLBG&GEN

DOB filing 2800698
OTFiling date not suppliedIssued

OT

PLUS K CONSTRUCTION INC

DOB filing 2804042
OTFiling date not suppliedIssued

OT

PCGNY CORP

DOB filing 3394067
OTFiling date not suppliedIssued

OT

9 J BUILDER INC

DOB filing 2281158
OTFiling date not suppliedIssued

OT

9 J BUILDER INC

DOB filing 2281159
PLFiling date not suppliedIssued

A2

TRUE NORTH MECHANICAL LLC

DOB filing 3920070
PLFiling date not suppliedIssued

A2

CREO MECHANICAL INC

DOB filing 2298823
EQFiling date not suppliedIssued

SF

INTERSYSTEM S&S CORP

DOB filing 3283653
EQFiling date not suppliedIssued

SF

INTERSYSTEM S&S CORP

DOB filing 3489123
EQFiling date not suppliedIssued

SH

INTERSYSTEM S&S CORP

DOB filing 3490868

Building violations (DOB) 17

BENCH-FAILURE TO BENCHMARK NONEJun 2, 2021No disposition date supplied

FAILURE TO FILE BENCHMARKING REPORT OF ENERGY USE AS PER AD. CODE SEC. 28-309.4

DOB record 2534079
E-ELEVATOR ELEVATORREQUIREDJun 14, 2018Disposition recorded Aug 12, 2020

Agency description not supplied.

DOB record 2296862
ACC1-(OTHER BLDGS TYPES) - ELEVATOR AFFIRMATION OF CORRECTION ELEVATORREQUIREDJan 26, 2018Disposition recorded Feb 8, 2019

VIO ISSUED TO ELEVATOR - FAIL TO CORRECT DEFECTS ON 2016 CAT 1 INSP/TST

DOB record 2239681
Show 14 more records
E-ELEVATOR ELEVATORREQUIREDMay 6, 2016No disposition date supplied

Agency description not supplied.

DOB record 2188801
E-ELEVATOR ELEVATORREQUIREDMay 6, 2016No disposition date supplied

Agency description not supplied.

DOB record 2056645
ACC1-(OTHER BLDGS TYPES) - ELEVATOR AFFIRMATION OF CORRECTION ELEVATORREQUIREDMay 30, 2014Disposition recorded Jun 19, 2017

VIO ISSUED TO ELEVATOR - FAIL TO CORRECT DEFECTS ON 2012 CAT 1 INSP/TST

DOB record 1882239
LBLVIO-LOW PRESSURE BOILER BOILER REQUIREDMay 15, 2014Disposition recorded Feb 27, 2015

VIOLATION ISSUED FOR FAILURE TO FILE ANNUAL BOILER 2012 INSPECTION REPORT

DOB record 1846104
LBLVIO-LOW PRESSURE BOILER BOILER REQUIREDMay 15, 2014Disposition recorded Feb 27, 2015

VIOLATION ISSUED FOR FAILURE TO FILE ANNUAL BOILER 2012 INSPECTION REPORT

DOB record 1846105
LBLVIO-LOW PRESSURE BOILER BOILER REQUIREDMay 15, 2014Disposition recorded Feb 27, 2015

VIOLATION ISSUED FOR FAILURE TO FILE ANNUAL BOILER 2012 INSPECTION REPORT

DOB record 1846106
E-ELEVATOR ELEVATORREQUIREDSep 19, 2013Disposition recorded Oct 6, 2014

Agency description not supplied.

DOB record 983659
E-ELEVATOR ELEVATORREQUIREDSep 19, 2013Disposition recorded Jul 8, 2014

Agency description not supplied.

DOB record 982661
E-ELEVATOR ELEVATORREQUIREDJan 19, 2012Disposition recorded Jun 28, 2012

Agency description not supplied.

DOB record 1654073
E-ELEVATOR ELEVATORREQUIREDJan 19, 2012Disposition recorded May 17, 2012

Agency description not supplied.

DOB record 1654074
E-ELEVATOR ELEVATORREQUIREDDec 16, 2010Disposition recorded Jul 31, 2013

Agency description not supplied.

DOB record 1544739
E-ELEVATOR ELEVATORREQUIREDApr 9, 2009Disposition recorded Apr 26, 2011

Agency description not supplied.

DOB record 1385673
E-ELEVATOR ELEVATORREQUIREDOct 31, 2008Disposition recorded Jul 31, 2013

Agency description not supplied.

DOB record 1789432
E-ELEVATOR ELEVATORREQUIREDOct 11, 1988Disposition recorded Mar 22, 1989

(01)REPAIR UP & DOWN DIRECTION CONTACTS ON CONTROLLER & ELIMINATE EXCESSIVE ARCHING, REMOVE JUMPER ON CONTROLLER & RENEW OR REPAIR CONTACTS.(51)ELIMINATE HOISTWAY ACCESS KEY AT FIRST FLOOR

DOB record 18465
Transaction history · 0 deeds

Recorded consideration. A $0 deed is not a sale price.

No recorded transactions for this BBL yet.

More buildings in Lower East Side

Sources, coverage & freshness

Sources & freshness

Research contract nyc_property_research.v1 · snapshot Nov 5, 2026

Stable property ID: nyc:bbl:1004087501

This identifier represents an NYC tax lot. Condo and co-op apartment identity must be resolved separately.

Tax lot and building facts

NYC Department of City Planning (PLUTO)

completed
1 tax-lot record in the current corpus · latest record Nov 1, 2026

Pipeline completed Nov 1, 2026

The current PLUTO pipeline is configured for Manhattan and Brooklyn.

PLUTO describes the tax lot and buildings, not legal ownership of an individual apartment.

Marketed sale listings

StreetEasy, observed by CurbScoop

completed
1 active sale listing in the current corpus · latest record Jun 22, 2026

Pipeline completed Aug 31, 2026

Retired source: collection stopped on 2026-08-31, so these are the last Manhattan and Brooklyn listings observed, not the current market.

Listing observations describe marketed state as of 2026-08-31 at the latest and are not proof of a closing or exhaustive market coverage.

Recorded transfers

NYC Department of Finance, Office of the City Register (ACRIS)

completed
0 recorded deeds in the current corpus

Pipeline completed Nov 5, 2026

Deed document types associated with this BBL in the current CurbScoop corpus.

Recording can lag a transaction, and a deed with no stated consideration is not evidence of a market sale.

DOB permits

NYC Department of Buildings via NYC Open Data

completed
24 permits in the current corpus · latest record Sep 23, 2026

Pipeline completed Nov 5, 2026

The current DOB permit pipeline is configured for Manhattan and Brooklyn.

A filing or permit does not prove that work was completed or that all work at the property was filed.

HPD violations

NYC Department of Housing Preservation and Development via NYC Open Data

completed
1 violation in the current corpus · latest record Nov 2, 2018

Pipeline completed Nov 5, 2026

The current HPD violation pipeline is configured for Manhattan and Brooklyn.

Status and correction timing come from the published agency record and may change after CurbScoop observes it.

DOB violations

NYC Department of Buildings via NYC Open Data

completed
17 violations in the current corpus · latest record Jun 2, 2021

Pipeline completed Nov 5, 2026

The current DOB violation pipeline is configured for Manhattan and Brooklyn.

Absence from the current corpus is not proof that a building has no regulatory issue.

Counts and dates describe the current CurbScoop corpus. They are not a guarantee of exhaustive agency or listing coverage.

How to read these records

Deed amounts are recorded consideration, not asking prices or a unit valuation. A blank record is not proof that an issue does not exist.

Recorded salesComparable salesBuilding identifiers