CurbScoop

226 HART ST

Brooklyn· Stuyvesant Heights· built 2017class R1BBL 3017737503

Your first look at this property

A free brief from the records below. Start here, then check the evidence.

Building overview

226 HART ST is an 8-unit building in Stuyvesant Heights, Brooklyn, built in 2017.

1 unit is on the market here right now.

City records show 12 violation records on file.

Units (res)
8
Floors
4.0
Lot ft²
2,700 ft²
Bldg ft²
6,461 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 3017737503

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) ↗
$129,624.00 · DOF market valueCondo unit 1A · BBL 3017731201

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

+20.0% change in DOF market value from the prior year.

Land value
$7,954.00
Building/improvement value
$121,670.00
Actual assessed value
$58,331.00
Assessed land
$3,579.00
Transitional assessed value
$6,412.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$6,412.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$6,412.00
FY2025–26 DOF market value
$108,020.00
Prior-year actual assessed value
$48,609.00
Prior-year taxable assessment
$5,937.00

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) ↗
$251,592.00 · DOF market valueCondo unit 1B · BBL 3017731202

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

+20.0% change in DOF market value from the prior year.

Land value
$15,439.00
Building/improvement value
$236,153.00
Actual assessed value
$113,217.00
Assessed land
$6,948.00
Transitional assessed value
$12,449.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$12,449.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$12,449.00
FY2025–26 DOF market value
$209,660.00
Prior-year actual assessed value
$94,347.00
Prior-year taxable assessment
$11,527.00

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) ↗
$141,372.00 · DOF market valueCondo unit 2A · BBL 3017731203

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

+20.0% change in DOF market value from the prior year.

Land value
$8,675.00
Building/improvement value
$132,697.00
Actual assessed value
$63,618.00
Assessed land
$3,904.00
Transitional assessed value
$6,995.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$6,995.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$6,995.00
FY2025–26 DOF market value
$117,810.00
Prior-year actual assessed value
$53,015.00
Prior-year taxable assessment
$6,477.00

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) ↗
$141,240.00 · DOF market valueCondo unit 2B · BBL 3017731204

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

+20.0% change in DOF market value from the prior year.

Land value
$8,667.00
Building/improvement value
$132,573.00
Actual assessed value
$63,558.00
Assessed land
$3,900.00
Transitional assessed value
$6,990.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$6,990.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$6,990.00
FY2025–26 DOF market value
$117,700.00
Prior-year actual assessed value
$52,965.00
Prior-year taxable assessment
$6,472.00

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) ↗
$147,312.00 · DOF market valueCondo unit 3A · BBL 3017731205

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

+20.0% change in DOF market value from the prior year.

Land value
$9,040.00
Building/improvement value
$138,272.00
Actual assessed value
$66,290.00
Assessed land
$4,068.00
Transitional assessed value
$7,290.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$7,290.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$7,290.00
FY2025–26 DOF market value
$122,760.00
Prior-year actual assessed value
$55,242.00
Prior-year taxable assessment
$6,750.00

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) ↗
$146,388.00 · DOF market valueCondo unit 3B · BBL 3017731206

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

+20.0% change in DOF market value from the prior year.

Land value
$8,983.00
Building/improvement value
$137,405.00
Actual assessed value
$65,874.00
Assessed land
$4,042.00
Transitional assessed value
$7,244.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$7,244.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$7,244.00
FY2025–26 DOF market value
$121,990.00
Prior-year actual assessed value
$54,895.00
Prior-year taxable assessment
$6,707.00

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) ↗
$219,780.00 · DOF market valueCondo unit 4A · BBL 3017731207

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

+20.0% change in DOF market value from the prior year.

Land value
$13,486.00
Building/improvement value
$206,294.00
Actual assessed value
$98,901.00
Assessed land
$6,069.00
Transitional assessed value
$10,877.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$10,877.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$10,877.00
FY2025–26 DOF market value
$183,150.00
Prior-year actual assessed value
$82,418.00
Prior-year taxable assessment
$10,071.00

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) ↗
$142,692.00 · DOF market valueCondo unit 4B · BBL 3017731208

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

+20.0% change in DOF market value from the prior year.

Land value
$8,756.00
Building/improvement value
$133,936.00
Actual assessed value
$64,211.00
Assessed land
$3,940.00
Transitional assessed value
$7,059.00
Actual assessed-value exemptions
$0.00
Billable assessment before exemptions
$7,059.00
Billable assessed-value exemptions
$0.00
Taxable assessment after exemptions
$7,059.00
FY2025–26 DOF market value
$118,910.00
Prior-year actual assessed value
$53,509.00
Prior-year taxable assessment
$6,536.00

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) ↗
$797.60/yr · $66.47/mo equivalentCondo unit 1A · BBL 3017731201

FY2026–27 · DOF statement 2026-08-15 · 226 HART ST APT 1A

Billable assessment on this statement
$6,412.00
Tax rate on this statement
12.4390%

DOF tax-purpose market value on this statement: $129,624.00.

Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $6,412.00
times the current tax rate: x 12.4390%
Annual property tax: $797.60
$1,548.56/yr · $129.05/mo equivalentCondo unit 1B · BBL 3017731202

FY2026–27 · DOF statement 2026-08-15 · 226 HART ST APT 1B

Billable assessment on this statement
$12,449.00
Tax rate on this statement
12.4390%

DOF tax-purpose market value on this statement: $251,592.00.

Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $12,449.00
times the current tax rate: x 12.4390%
Annual property tax: $1,548.56
$870.12/yr · $72.51/mo equivalentCondo unit 2A · BBL 3017731203

FY2026–27 · DOF statement 2026-08-15 · 226 HART ST APT 2A

Billable assessment on this statement
$6,995.00
Tax rate on this statement
12.4390%

DOF tax-purpose market value on this statement: $141,372.00.

Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $6,995.00
times the current tax rate: x 12.4390%
Annual property tax: $870.12
$869.52/yr · $72.46/mo equivalentCondo unit 2B · BBL 3017731204

FY2026–27 · DOF statement 2026-08-15 · 226 HART ST APT 2B

Billable assessment on this statement
$6,990.00
Tax rate on this statement
12.4390%

DOF tax-purpose market value on this statement: $141,240.00.

Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $6,990.00
times the current tax rate: x 12.4390%
Annual property tax: $869.52
$906.80/yr · $75.57/mo equivalentCondo unit 3A · BBL 3017731205

FY2026–27 · DOF statement 2026-08-15 · 226 HART ST APT 3A

Billable assessment on this statement
$7,290.00
Tax rate on this statement
12.4390%

DOF tax-purpose market value on this statement: $147,312.00.

Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $7,290.00
times the current tax rate: x 12.4390%
Annual property tax: $906.80
$901.08/yr · $75.09/mo equivalentCondo unit 3B · BBL 3017731206

FY2026–27 · DOF statement 2026-08-15 · 226 HART ST APT 3B

Billable assessment on this statement
$7,244.00
Tax rate on this statement
12.4390%

DOF tax-purpose market value on this statement: $146,388.00.

Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $7,244.00
times the current tax rate: x 12.4390%
Annual property tax: $901.08
$1,353.00/yr · $112.75/mo equivalentCondo unit 4A · BBL 3017731207

FY2026–27 · DOF statement 2026-08-15 · 226 HART ST APT 4A

Billable assessment on this statement
$10,877.00
Tax rate on this statement
12.4390%

DOF tax-purpose market value on this statement: $219,780.00.

Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $10,877.00
times the current tax rate: x 12.4390%
Annual property tax: $1,353.00
$878.08/yr · $73.17/mo equivalentCondo unit 4B · BBL 3017731208

FY2026–27 · DOF statement 2026-08-15 · 226 HART ST APT 4B

Billable assessment on this statement
$7,059.00
Tax rate on this statement
12.4390%

DOF tax-purpose market value on this statement: $142,692.00.

Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $7,059.00
times the current tax rate: x 12.4390%
Annual property tax: $878.08

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.

226 HART STREET CONDOMINIUM (THE)CD170273 · 226 HART STREET, BROOKLYN

Latest collected amendment 4 · submitted 2019-07-31 · ACCEPTED

Assessment and resale evidence coverage

Assessments & charge increases: No supported amount or rule collected. Unknown, not zero.

Resale fees & restrictions: No supported amount or rule collected. Unknown, not zero.

Current board-approved fees, assessments and resale conditions may require building documents beyond public filings.

Cash is not necessarily a reserve balance. Debt amounts retain their reporting dates and collateral; a recorded mortgage amount is not a current outstanding balance. Disclosed conditions and historical projections do not establish today’s assessment or resale rules.

Amendment 4 · 2019-07-31

Budget with certification · Sponsor financial disclosure

Filed contents

90; PERMANENT CERTIFICATE OF OCCUPANCY; SPONSOR FINANCIAL DISCLOSURE ITEMS; SPONSOR-CONTROLLED BOARD; 71 (6)

0 documents reported in the public index. Some documents may require a records request. Collected 10/10/2026.

Open official plan & financial documents ↗

Match: exact building address and borough. Historical budgets, sponsor-wide charges and offering prices do not establish this apartment’s current maintenance, common charges, assessment or resale value.

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 3017737503 · common condo billing lot

Public balances & charges

Reported itemValuePeriod & scope
Outstanding charges
Evidence

Outstanding charges $13.00

Separate dated balance; do not add to annual costs

Open official source ↗
$13.00As of 2026-08-15
Source reported · exact tax lot
New charges this billing period
Evidence

New 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
Statement amount due
Evidence

Amount Due 10/01/26: $13.00

Separate dated balance; do not add to annual costs

Due date: 2026-10-01

Open official source ↗
$13.00As of 2026-08-15
Source reported · exact tax lot

Source updated 2026-08-15 · collected 2026-10-13.

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
226 HART STREET #3B
Brooklyn · built 2017
Stuyvesant Heights$675K$1,037651 ft²1 bd · 1 ba-49
bedbug
6.0Source

Building activity

Open a record to read the full agency text.

Housing violations (HPD) 12

Bedbug reportClass AMay 8, 2026Violation dismissed

(A) § HMC:FILE ANNUAL BEDBUG REPORT IN ACCORDANCE WITH HPD RULE AS DESCRIBED ON THE BACK OF THIS NOTICE OF VIOLATION OR AS DESCRIBED ON HPDS WEBSITE, WWW.NYC.GOV\HPD, SEARCH BED BUGS.

HPD record 18917296
Bedbug reportClass AJun 16, 2025Violation dismissed

(A) § HMC:FILE ANNUAL BEDBUG REPORT IN ACCORDANCE WITH HPD RULE AS DESCRIBED ON THE BACK OF THIS NOTICE OF VIOLATION OR AS DESCRIBED ON HPDS WEBSITE, WWW.NYC.GOV\HPD, SEARCH BED BUGS.

HPD record 18041975
Housing violationClass INov 26, 2024Violation dismissed

§27-2107 ADM CODE OWNER FAILED TO FILE A VALID REGISTRATION STATEMENT WITH THE DEPARTMENT AS REQUIRED BY ADM CODE §27-2097 AND IS THEREFORE SUBJECT TO CIVIL PENALTIES, PROHIBITED FROM CERTIFYING VIOLATIONS, AND DENIED THE RIGHT TO RECOVER POSSESSION OF PREMISES FOR NONPAYMENT OF RENT UNTIL A VALID REGISTRATION STATEMENT IS FILED.

HPD record 17465734
Show 9 more records
Bedbug reportClass AApr 17, 2024Violation dismissed

(A) § HMC:FILE ANNUAL BEDBUG REPORT IN ACCORDANCE WITH HPD RULE AS DESCRIBED ON THE BACK OF THIS NOTICE OF VIOLATION OR AS DESCRIBED ON HPDS WEBSITE, WWW.NYC.GOV\HPD, SEARCH BED BUGS.

HPD record 16907638
Housing violationClass INov 17, 2023Violation dismissed

§27-2107 ADM CODE OWNER FAILED TO FILE A VALID REGISTRATION STATEMENT WITH THE DEPARTMENT AS REQUIRED BY ADM CODE §27-2097 AND IS THEREFORE SUBJECT TO CIVIL PENALTIES, PROHIBITED FROM CERTIFYING VIOLATIONS, AND DENIED THE RIGHT TO RECOVER POSSESSION OF PREMISES FOR NONPAYMENT OF RENT UNTIL A VALID REGISTRATION STATEMENT IS FILED.

HPD record 16409723
Bedbug reportClass AMar 31, 2023Violation dismissed

(A) § HMC:FILE ANNUAL BEDBUG REPORT IN ACCORDANCE WITH HPD RULE AS DESCRIBED ON THE BACK OF THIS NOTICE OF VIOLATION OR AS DESCRIBED ON HPDS WEBSITE, WWW.NYC.GOV\HPD, SEARCH BED BUGS.

HPD record 15898020
Housing violationClass INov 7, 2022Violation dismissed

§27-2107 ADM CODE OWNER FAILED TO FILE A VALID REGISTRATION STATEMENT WITH THE DEPARTMENT AS REQUIRED BY ADM CODE §27-2097 AND IS THEREFORE SUBJECT TO CIVIL PENALTIES, PROHIBITED FROM CERTIFYING VIOLATIONS, AND DENIED THE RIGHT TO RECOVER POSSESSION OF PREMISES FOR NONPAYMENT OF RENT UNTIL A VALID REGISTRATION STATEMENT IS FILED.

HPD record 15499746
Housing violationClass IMar 10, 2022Violation dismissed

§27-2107 ADM CODE OWNER FAILED TO FILE A VALID REGISTRATION STATEMENT WITH THE DEPARTMENT AS REQUIRED BY ADM CODE §27-2097 AND IS THEREFORE SUBJECT TO CIVIL PENALTIES, PROHIBITED FROM CERTIFYING VIOLATIONS, AND DENIED THE RIGHT TO RECOVER POSSESSION OF PREMISES FOR NONPAYMENT OF RENT UNTIL A VALID REGISTRATION STATEMENT IS FILED.

HPD record 15029345
Bedbug reportClass AMar 10, 2022Violation dismissed

(A) § HMC:FILE ANNUAL BEDBUG REPORT IN ACCORDANCE WITH HPD RULE AS DESCRIBED ON THE BACK OF THIS NOTICE OF VIOLATION OR AS DESCRIBED ON HPDS WEBSITE, WWW.NYC.GOV\HPD, SEARCH BED BUGS.

HPD record 15029344
Bedbug reportClass AApr 20, 2021Violation dismissed

(A) § HMC:FILE ANNUAL BEDBUG REPORT IN ACCORDANCE WITH HPD RULE AS DESCRIBED ON THE BACK OF THIS NOTICE OF VIOLATION OR AS DESCRIBED ON HPDS WEBSITE, WWW.NYC.GOV\HPD, SEARCH BED BUGS.

HPD record 14279687
Housing violationClass IApr 20, 2021Violation dismissed

§27-2107 ADM CODE OWNER FAILED TO FILE A VALID REGISTRATION STATEMENT WITH THE DEPARTMENT AS REQUIRED BY ADM CODE §27-2097 AND IS THEREFORE SUBJECT TO CIVIL PENALTIES, PROHIBITED FROM CERTIFYING VIOLATIONS, AND DENIED THE RIGHT TO RECOVER POSSESSION OF PREMISES FOR NONPAYMENT OF RENT UNTIL A VALID REGISTRATION STATEMENT IS FILED.

HPD record 14279688
Housing violationClass INov 6, 2019Violation dismissed

§27-2107 ADM CODE OWNER FAILED TO FILE A VALID REGISTRATION STATEMENT WITH THE DEPARTMENT AS REQUIRED BY ADM CODE §27-2097 AND IS THEREFORE SUBJECT TO CIVIL PENALTIES, PROHIBITED FROM CERTIFYING VIOLATIONS, AND DENIED THE RIGHT TO RECOVER POSSESSION OF PREMISES FOR NONPAYMENT OF RENT UNTIL A VALID REGISTRATION STATEMENT IS FILED.

HPD record 13420291

Work permits (DOB) 0

No records returned.

Building violations (DOB) 0

No records returned.

Transaction history · 0 deeds

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

No recorded transactions for this BBL yet.

More buildings in Stuyvesant Heights

Sources, coverage & freshness

Sources & freshness

Research contract nyc_property_research.v1 · snapshot Oct 24, 2026

Stable property ID: nyc:bbl:3017737503

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 Oct 18, 2026

Pipeline completed Oct 18, 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 Jul 28, 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 Oct 23, 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
0 permits in the current corpus

Pipeline completed Oct 24, 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
12 violations in the current corpus · latest record Aug 21, 2026

Pipeline completed Oct 24, 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
0 violations in the current corpus

Pipeline completed Oct 24, 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.