New York City
Manhattan, New York City
Manhattan is one of New York City's five boroughs, home to about 1.7 million people — a city's worth of people inside the city. People here find home by neighborhood, not by county name.
Property in Manhattan is taxed under New York City's four-class system, run by the city's Department of Finance — a different world from the rest of the state. The STAR school-tax break, co-op vs. condo ownership, and rent rules all work their own way in the five boroughs.
- Type
- Borough
- Borough of
- New York City
- Region
- New York City
- Population (2020)
- 1,694,251
Local Almanac
Notes in and around Manhattan
Short, sourced notes tied to this place, its county, or nearby communities.
This place · Rules & Licenses
Manhattan DBAs Start With the New York County Clerk
A Manhattan sole proprietor or partnership using an assumed name should start with the New York County Clerk's business certificate route.
Read this note ->This place · History & Culture
Seneca Village Gives Central Park a Deeper Address
Central Park's west side carries Seneca Village history, a reminder that today's park landscape includes an older Black landowning community.
Read this note ->This place · Rules & Licenses
DSNY Setout Rules Start With the Clock and the Bin
Before you drag bags to the curb, check DSNY's setout time and container rules for your building size and collection type.
Read this note ->This place · History & Culture
Little Island Makes the West Side Pier Story Visible
Little Island gives Manhattan's west side a compact lesson in how old working piers became public waterfront parkland.
Read this note ->This place · Money & Taxes
ACRIS Recording Starts With the Cover Page
Before recording a Manhattan deed or mortgage document, use ACRIS to prepare the cover page and check recording requirements.
Read this note ->This place · Rules & Licenses
Business Trash Has Its Own DSNY Bin Rule
A storefront's trash routine is not the same as an apartment's; DSNY posts separate commercial container and setout rules.
Read this note ->This place · History & Culture
Lower Manhattan Has a Burial Ground Under the Office Grid
The African Burial Ground gives Lower Manhattan a deeper civic memory beneath courts, offices, streets, and federal buildings.
Read this note ->This place · History & Culture
Manhattan's Grid Is a Daily Memory System
Manhattan's numbered grid still shapes how people read distance, direction, blocks, and neighborhood edges above Houston Street.
Read this note ->This place · Home & Property
Check the NYC Certificate of Occupancy Before Renting
DOB records can show the legal use and occupancy details behind an advertised New York City apartment.
Read this note ->Property tax snapshot
A different system: New York City's four classes
New York City uses a separate 4-class property-tax system run by the NYC Department of Finance — not the upstate equalization-rate system. A 1–3 family home, and many small condos, are Class 1, assessed at 6% of market value with annual caps; co-ops, larger condos, and rentals usually use the Class 2 system. The class tax rate is set each year by the city.
NYC property-tax guide ->Statewide links
Statewide starting points.
Good to know
- • Your assessed value usually isn't your market value — ask for the equalization rate.
- • Register for STAR; new applicants generally receive a credit instead of an automatic exemption on the bill.
- • Outside the cities, check the well, the septic, and the FEMA flood map before you buy.
Nearby
The other boroughs
Tax rates: NYS Dept of Taxation & Finance (ORPTS), Real Property Tax Rates and Levy Data by Municipality, data.ny.gov dataset iq85-sdzs. (FY2025). Population: U.S. Census 2020. Reviewed June 2026. Source data ->
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