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CurbScoop›Buildings›Elmhurst›42-52 LAYTON STREET

42-52 LAYTON STREET

Queens· Elmhurst· built 1939class D4BBL 4015090052

Your first look at this property

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

Building overview

42-52 LAYTON STREET is a 48-unit building in Elmhurst, Queens, built in 1939.

1 unit is on the market here right now.

Units (res)
48
Floors
6.0
Lot ft²
10,000 ft²
Bldg ft²
43,122 ft²
Assessed
$1.78M
DOF FY2027 final roll
Deeds on this lot · 5 years
Unavailable
Excludes nearby comparable buildings

Official taxes & valuations

$3,963,000.00 · DOF market valueWhole tax lot · BBL 4015090052

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

-0.9% change in DOF market value from the prior year.

Land value
$226,000.00
Building/improvement value
$3,737,000.00
Actual assessed value
$1,783,350.00
Assessed land
$101,700.00
Transitional assessed value
$1,714,930.00
Actual assessed-value exemptions
$1,186,858.00
Billable assessment before exemptions
$1,714,930.00
Billable assessed-value exemptions
$1,190,929.00
Taxable assessment after exemptions
$524,001.00
FY2025–26 DOF market value
$4,001,000.00
Prior-year actual assessed value
$1,800,450.00
Prior-year taxable assessment
$539,578.00

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) ↗
$58,302.88/yr · $4,858.57/mo equivalentWhole tax lot · BBL 4015090052

FY2026–27 · DOF statement 2026-08-15 · 42-52 LAYTON ST.

The printed annual tax already deducts $12,930.44 in abatements and/or STAR.

The calculation deducts $1,142,269.00 in assessed-value exemptions before applying the tax rate.

Billable assessment on this statement
$1,714,930.00
Tax rate on this statement
12.4390%
Annual tax before abatements/STAR
$71,233.32
Monthly equivalent before abatements/STAR
$5,936.11

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: $3,963,000.00.

Named benefits on the statement
Basic Star - School Tax Relief 8 units $2,152.00
Enhanced Star - School Tax Relief 6 units $3,882.00
J51 Abatement $6,896.44

This covers the whole tax lot. Co-op building taxes cannot be added to an apartment’s maintenance or divided among its units.

Read official DOF tax bill ↗
How we calculate your annual taxes:
Billable assessed value: $1,714,930.00
minus exemptions: – $1,142,269.00
times the current tax rate: x 12.4390%
minus abatements and/or STAR: – $12,930.44
Annual property tax: $58,302.88

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.

42-52 LAYTON STREET *C850277 · 42-52 LAYTON STREET, QUEENS

Latest collected amendment 42 · submitted 2026-03-04 · 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 42 · 2026-03-04

Budget without certification · Financial statements

Filed contents

SPONSOR FINANCIAL DISCLOSURE ITEMS; NEW SPONSOR / PRINCIPAL(S) OF SPONSOR; NON-SPONSOR-CONTROLLED BOARD; 73- FINANCIAL STATEMENT YEAR 2024; 72; NEW ATTORNEY / LAW FIRM / ESCROW AGENT; (12)

Amendment 41 · 2021-05-03

Financial statements

Filed contents

11; CHANGE IN PRICE $102,375; NEW TOTAL OFFERING PRICE $7,141,655; SPONSOR FINANCIAL DISCLOSURE ITEMS; SPONSOR-CONTROLLED BOARD; 73- FINANCIAL STATEMENT YEAR 2018-2019; (12)

Amendment 40 · 2019-10-23

Budget without certification · Financial statements

Filed contents

SPONSOR FINANCIAL DISCLOSURE ITEMS; TAX BENEFITS - J-51 / 421-A / OTHER; 73- FINANCIAL STATEMENT YEARS 2017-2018; 72; FINCEN DISCLOSURES; (12)

Amendment 38 · 2018-10-09

Budget without certification · Financial statements

Filed contents

SPONSOR FINANCIAL DISCLOSURE ITEMS; 2017 TAX LAW INFORMATION; 73 FINANCIAL STATEMENT YEAR 2017; 72; SMOKING POLICY (12)

Amendment 36 · 2017-10-24

Budget without certification · Financial statements

Filed contents

72; SPONSOR FINANCIAL DISCLOSURE ITEMS; 73 FINANCIAL STATEMENT - YEARS 2015 AND 2016 (12)

2 documents reported in the public index. Some documents may require a records request. Collected 10/13/2026.

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 published abatements & termsTax lot 4015090052

Tax benefits & expiration

Reported itemValuePeriod & scope
J51 · Published benefit begin date
Evidence

{"actabtpcyc": "0.00", "actabtpyr": "1991.67", "appliedabt": "0.00", "appseq": "1", "appstat": "A", "caseno": "249060", "extractdt": "2026-08-15T00:00:00.000", "parid": "4015090052", "period": "2Q", "rate_pct": "0.000000", "taxyr": "2027", "tccode": "J51", "tcsubcode": "J51", "yearabtpct": "0.000000", "yrbegdt": "2007-07-01T00:00:00.000", "yrenddt": "2027-06-30T00:00:00.000"}

Tax benefit; do not add as a cost

Open official source ↗
2007-07-01As of 2026-08-15
FY2027 2Q
Published schedule · exact tax lot
J51 · Published benefit end date
Evidence

{"actabtpcyc": "0.00", "actabtpyr": "1991.67", "appliedabt": "0.00", "appseq": "1", "appstat": "A", "caseno": "249060", "extractdt": "2026-08-15T00:00:00.000", "parid": "4015090052", "period": "2Q", "rate_pct": "0.000000", "taxyr": "2027", "tccode": "J51", "tcsubcode": "J51", "yearabtpct": "0.000000", "yrbegdt": "2007-07-01T00:00:00.000", "yrenddt": "2027-06-30T00:00:00.000"}

Tax benefit; do not add as a cost

Open official source ↗
2027-06-30As of 2026-08-15
FY2027 2Q
Published schedule · exact tax lot
J51 · Source actual abatement per year
Evidence

{"actabtpcyc": "0.00", "actabtpyr": "1991.67", "appliedabt": "0.00", "appseq": "1", "appstat": "A", "caseno": "249060", "extractdt": "2026-08-15T00:00:00.000", "parid": "4015090052", "period": "2Q", "rate_pct": "0.000000", "taxyr": "2027", "tccode": "J51", "tcsubcode": "J51", "yearabtpct": "0.000000", "yrbegdt": "2007-07-01T00:00:00.000", "yrenddt": "2027-06-30T00:00:00.000"}

Tax benefit; do not add as a cost

Open official source ↗
$1,991.67/yrAs of 2026-08-15
FY2027 2Q
Source reported · exact tax lot
J51 · source eligibility / application status
Evidence

{"actabtpcyc": "0.00", "actabtpyr": "1991.67", "appliedabt": "0.00", "appseq": "1", "appstat": "A", "caseno": "249060", "extractdt": "2026-08-15T00:00:00.000", "parid": "4015090052", "period": "2Q", "rate_pct": "0.000000", "taxyr": "2027", "tccode": "J51", "tcsubcode": "J51", "yearabtpct": "0.000000", "yrbegdt": "2007-07-01T00:00:00.000", "yrenddt": "2027-06-30T00:00:00.000"}

Tax benefit; do not add as a cost

Open official source ↗
appstat=AAs of 2026-08-15
FY2027 2Q
Source reported · exact tax lot
J51 · Published benefit begin date
Evidence

{"actabtpcyc": "1724.11", "actabtpyr": "6896.42", "appliedabt": "6896.44", "appseq": "2", "appstat": "A", "caseno": "268745", "extractdt": "2026-08-15T00:00:00.000", "parid": "4015090052", "period": "2Q", "rate_pct": "0.000000", "taxyr": "2027", "tccode": "J51", "tcsubcode": "J51", "yearabtpct": "0.000000", "yrbegdt": "2017-01-01T00:00:00.000", "yrenddt": "2036-12-31T00:00:00.000"}

Tax benefit; do not add as a cost

Open official source ↗
2017-01-01As of 2026-08-15
FY2027 2Q
Published schedule · exact tax lot
J51 · Published benefit end date
Evidence

{"actabtpcyc": "1724.11", "actabtpyr": "6896.42", "appliedabt": "6896.44", "appseq": "2", "appstat": "A", "caseno": "268745", "extractdt": "2026-08-15T00:00:00.000", "parid": "4015090052", "period": "2Q", "rate_pct": "0.000000", "taxyr": "2027", "tccode": "J51", "tcsubcode": "J51", "yearabtpct": "0.000000", "yrbegdt": "2017-01-01T00:00:00.000", "yrenddt": "2036-12-31T00:00:00.000"}

Tax benefit; do not add as a cost

Open official source ↗
2036-12-31As of 2026-08-15
FY2027 2Q
Published schedule · exact tax lot
J51 · Source actual abatement per year
Evidence

{"actabtpcyc": "1724.11", "actabtpyr": "6896.42", "appliedabt": "6896.44", "appseq": "2", "appstat": "A", "caseno": "268745", "extractdt": "2026-08-15T00:00:00.000", "parid": "4015090052", "period": "2Q", "rate_pct": "0.000000", "taxyr": "2027", "tccode": "J51", "tcsubcode": "J51", "yearabtpct": "0.000000", "yrbegdt": "2017-01-01T00:00:00.000", "yrenddt": "2036-12-31T00:00:00.000"}

Tax benefit; do not add as a cost

Open official source ↗
$6,896.42/yrAs of 2026-08-15
FY2027 2Q
Source reported · exact tax lot
J51 · Source actual abatement per cycle
Evidence

{"actabtpcyc": "1724.11", "actabtpyr": "6896.42", "appliedabt": "6896.44", "appseq": "2", "appstat": "A", "caseno": "268745", "extractdt": "2026-08-15T00:00:00.000", "parid": "4015090052", "period": "2Q", "rate_pct": "0.000000", "taxyr": "2027", "tccode": "J51", "tcsubcode": "J51", "yearabtpct": "0.000000", "yrbegdt": "2017-01-01T00:00:00.000", "yrenddt": "2036-12-31T00:00:00.000"}

Tax benefit; do not add as a cost

Open official source ↗
$1,724.11As of 2026-08-15
FY2027 2Q
Source reported · exact tax lot
J51 · Source applied abatement
Evidence

{"actabtpcyc": "1724.11", "actabtpyr": "6896.42", "appliedabt": "6896.44", "appseq": "2", "appstat": "A", "caseno": "268745", "extractdt": "2026-08-15T00:00:00.000", "parid": "4015090052", "period": "2Q", "rate_pct": "0.000000", "taxyr": "2027", "tccode": "J51", "tcsubcode": "J51", "yearabtpct": "0.000000", "yrbegdt": "2017-01-01T00:00:00.000", "yrenddt": "2036-12-31T00:00:00.000"}

Tax benefit; do not add as a cost

Open official source ↗
$6,896.44As of 2026-08-15
FY2027 2Q
Source reported · exact tax lot
J51 · source eligibility / application status
Evidence

{"actabtpcyc": "1724.11", "actabtpyr": "6896.42", "appliedabt": "6896.44", "appseq": "2", "appstat": "A", "caseno": "268745", "extractdt": "2026-08-15T00:00:00.000", "parid": "4015090052", "period": "2Q", "rate_pct": "0.000000", "taxyr": "2027", "tccode": "J51", "tcsubcode": "J51", "yearabtpct": "0.000000", "yrbegdt": "2017-01-01T00:00:00.000", "yrenddt": "2036-12-31T00:00:00.000"}

Tax benefit; do not add as a cost

Open official source ↗
appstat=AAs of 2026-08-15
FY2027 2Q
Source reported · exact tax lot

FY2027 2Q source abatement terms, dated 2026-08-15. Dates and amounts do not guarantee eligibility after purchase. Per-cycle amounts are not annualized; overlapping calculations are not summed.

Published benefit amounts and dates do not guarantee eligibility after a purchase. An end date alone does not establish the future tax bill; assessment, tax rate and other benefits may change.

Source updated 2026-10-05 · collected 2026-10-09.

Open official source ↗
DOF final assessed-value exemptionsTax lot 4015090052

Tax benefits & expiration

Reported itemValuePeriod & scope
42-52 LAYTON STREET OWNERS CP. · Final actual exempt assessed value
Evidence

{"benftstart": "+0000", "bldg_class": "D4", "block": "1509", "boro": "4", "exmp_code": "1015", "exmp_code_suffix": "10151", "exmp_seq": "19", "exname": "42-52 LAYTON STREET OWNERS CP.", "extractdt": "20260515", "finexmptot": "7594", "finexmptrn": "6741", "finexmptxbl": "6741", "fintaxclass": "2", "lot": "52", "no_years": "0", "nys_exmp_code": "41806", "parid": "4015090052", "period": "3", "pstatus": "A", "rectype": "1", "status": "A", "year": "2027"}

Tax benefit; do not add as a cost

Open official source ↗
$7,594.00As of 2026-05-15
FY2027 final roll
Source reported · exact tax lot
42-52 LAYTON STREET OWNERS CP. · Final exempt assessed value used for billing
Evidence

{"benftstart": "+0000", "bldg_class": "D4", "block": "1509", "boro": "4", "exmp_code": "1015", "exmp_code_suffix": "10151", "exmp_seq": "19", "exname": "42-52 LAYTON STREET OWNERS CP.", "extractdt": "20260515", "finexmptot": "7594", "finexmptrn": "6741", "finexmptxbl": "6741", "fintaxclass": "2", "lot": "52", "no_years": "0", "nys_exmp_code": "41806", "parid": "4015090052", "period": "3", "pstatus": "A", "rectype": "1", "status": "A", "year": "2027"}

Tax benefit; do not add as a cost

Open official source ↗
$6,741.00As of 2026-05-15
FY2027 final roll
Source reported · exact tax lot
42-52 LAYTON ST OWNERS CORP · Final actual exempt assessed value
Evidence

{"benftstart": "+2018", "bldg_class": "D4", "block": "1509", "boro": "4", "exmp_code": "1920", "exmp_code_suffix": "19201", "exmp_seq": "16", "exname": "42-52 LAYTON ST OWNERS CORP", "extractdt": "20260515", "finexmptot": "1130604", "finexmptrn": "1135528", "finexmptxbl": "1135528", "fintaxclass": "2", "lot": "52", "no_years": "14", "nys_exmp_code": "48076", "parid": "4015090052", "period": "3", "pstatus": "A", "rectype": "1", "status": "A", "year": "2027"}

Tax benefit; do not add as a cost

Open official source ↗
$1,130,604.00As of 2026-05-15
FY2027 final roll
Source reported · exact tax lot
42-52 LAYTON ST OWNERS CORP · Final exempt assessed value used for billing
Evidence

{"benftstart": "+2018", "bldg_class": "D4", "block": "1509", "boro": "4", "exmp_code": "1920", "exmp_code_suffix": "19201", "exmp_seq": "16", "exname": "42-52 LAYTON ST OWNERS CORP", "extractdt": "20260515", "finexmptot": "1130604", "finexmptrn": "1135528", "finexmptxbl": "1135528", "fintaxclass": "2", "lot": "52", "no_years": "14", "nys_exmp_code": "48076", "parid": "4015090052", "period": "3", "pstatus": "A", "rectype": "1", "status": "A", "year": "2027"}

Tax benefit; do not add as a cost

Open official source ↗
$1,135,528.00As of 2026-05-15
FY2027 final roll
Source reported · exact tax lot

Final exemption values reduce assessed value; they are not cash savings or annual taxes. No expiration date inferred from a start year or duration.

Published benefit amounts and dates do not guarantee eligibility after a purchase. An end date alone does not establish the future tax bill; assessment, tax rate and other benefits may change.

Source updated 2026-09-15 · collected 2026-10-09.

Open official source ↗
DOF statement balancesTax lot 4015090052

Public balances & charges

Reported itemValuePeriod & scope
Outstanding charges
Evidence

Outstanding charges $21,369.02

Separate dated balance; do not add to annual costs

Open official source ↗
$21,369.02As 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: $21,369.02

Separate dated balance; do not add to annual costs

Due date: 2026-10-01

Open official source ↗
$21,369.02As of 2026-08-15
Source reported · exact tax lot
Department of Finance Total
Evidence

Department of Finance Total $0.00

May be in statement balance; do not add twice

Open official source ↗
$0.00As of 2026-08-15
Source reported · exact tax lot

Source updated 2026-08-15 · collected 2026-10-14.

Open official source ↗
DOB energy disclosureTax lot 4015090052

Penalties, energy & capital work

Reported itemValuePeriod & scope
LL84 reported location-based emissions
Evidence

{"property_id": "49430613", "year_ending": "2024-12-31T00:00:00.000", "nyc_borough_block_and_lot": "4015090052", "number_of_buildings": "1", "metered_areas_energy": "Whole Property", "total_location_based_ghg": "226.05", "property_gfa_self_reported": "43122"}

Reported metric; not a fine

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

{"property_id": "49430613", "year_ending": "2024-12-31T00:00:00.000", "nyc_borough_block_and_lot": "4015090052", "number_of_buildings": "1", "metered_areas_energy": "Whole Property", "total_location_based_ghg": "226.05", "property_gfa_self_reported": "43122"}

Reported metric; not a fine

Open official source ↗
43,122 ft²2024
Historical actual · reported property / campus
LL84 reported location-based emissions
Evidence

{"property_id": "30747602", "year_ending": "2023-12-31T00:00:00.000", "nyc_borough_block_and_lot": "4015090052", "number_of_buildings": "1", "metered_areas_energy": "Whole Property", "total_location_based_ghg": "206.8", "property_gfa_self_reported": "43122"}

Reported metric; not a fine

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

{"property_id": "30747602", "year_ending": "2023-12-31T00:00:00.000", "nyc_borough_block_and_lot": "4015090052", "number_of_buildings": "1", "metered_areas_energy": "Whole Property", "total_location_based_ghg": "206.8", "property_gfa_self_reported": "43122"}

Reported metric; not a fine

Open official source ↗
43,122 ft²2023
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 ↗
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
42-52 LAYTON STREET #1H
Queens · built 1939
Elmhurst$228K$380600 ft²studio · 1 ba-178
bedbug
6.0Source

Building activity

Open a record to read the full agency text.

Housing violations (HPD) 0

No records returned.

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 Elmhurst

Sources, coverage & freshness

Sources & freshness

Research contract nyc_property_research.v1 · snapshot Oct 24, 2026

Stable property ID: nyc:bbl:4015090052

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 May 6, 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
0 violations in the current corpus

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.