New York City  »  10010  »  Park Ave S  »  360 Park Ave S

Hess Building - 360 Park Ave S, New York, NY 10010 - Property report

Also known as: 42-48 E 26th St

Property image for Hess Building - 360 Park Ave S, New York, NY 10010
static Mapbox map

Property type

Office Only with or without Commercial - 20 Stories or More (O4)

Year built

1913

Lot sq. ft.

19,750

Sale price

$300,000,000

General information

Unlock this property report with a free account

Access up-to-date information from property owner names to sales history, deeds, tax info, mortgages, development data, planimetric maps and more.

Address
Building name
Hess Building
Primary address
Hess Building - 360 Park Ave S
Alternate address(es)
354-360 Park Ave S
354-360 Pas
42-48 E 26th St
ZIP code
10010
Neighborhood
NoMad
Borough
Manhattan
Block & lot
00855-0024

Owner

Find out who owns Hess Building - 360 Park Ave S, New York, NY 10010. Uncover corporate and individual owners with a free account.

Building
Property type
Office Only with or without Commercial - 20 Stories or More (O4)
Building sq. ft.
450,727
Building dimensions
98 ft x 200 ft
Buildings on lot
1
Stories
21
Year built
1913
Last altered
2010
Building material
Sales
Sale date
12/14/2021
Sale price
$300,000,000
Tax
Tax year
2026-2027
Property tax
$12,745,565
Tax class
Zoning & Use
Zoning
Commercial units
2
Office sq. ft.
Retail sq. ft.
Lot
Lot dimensions
98.75 ft x 200 ft
Lot sq. ft.
19,750
Floor area ratio (FAR)
Commercial FAR
Residential FAR
Current built area
450,695 sq. ft.
Buildable area

Area overview

Walk score
100 /100.  Walker's Paradise
Transit score
100 /100.  Rider's Paradise
Bike score
91 /100.  Biker's Paradise
School district
2
Community district
5
Closest police station
0.66 Miles
Closest fire station
0.32 Miles

View more such as transportation, nearby schools and risk designations.

Ownership

Ownership information for Hess Building - 360 Park Ave S, New York, NY

Unlock full ownership info — get contact details, including phone numbers and emails for owners and the real people behind LLCs.

Property owner name
Registered owner
Source
Deed
Owner contact information
Phone number
Owner address
Documents

Sales history for Hess Building - 360 Park Ave S, New York, NY 10010

Sale date Sale price Buyer name Seller name
12/14/2021 $300,000,000 XXX XXX XXXXX XXX XXX XXXX XXXXX XXXXXXXX XXXXXXXXXX, XXX

*Most recent sale on record for this property.

More about New York City property records.

Title documents

Date Type Amount Party 1 Party 2
07/06/2026 - R UCC3 Continuation
(2026070100429001)		 XXX XXX XXXXX XXX XXX XXXX XX XXX XXXX XXXXXX XX XXXXXXXXXXXXXX XXX
03/25/2026 - R
02/23/2026 - D		 Agreement
(2026032400679001)		 XXX XXXX XX XXX XXXX XXXXXX XXX XXX XXXXX XXX
02/13/2025 - R
12/13/2024 - D		 Assignment of Leases and Rents
(2024122000955002)		 XXX XXX XXXXX XXX XXX XXXX XX XXX XXXX XXXXXX
02/13/2025 - R
12/13/2024 - D		 Mortgage
(2024122000955001)		 XXX XXX XXXXX XXX XXX XXXX XX XXX XXXX XXXXXX
07/08/2022 - R
06/30/2022 - D		 Both RPTT and RETT
(2022063001443001)		 XXX XXX XXXXXXX XXX XXX XXX XXXXXX XXX
01/03/2022 - R UCC3 Termination
(2022010300627001)		 XXX XXX XXXXX XXX X X XXXX XXXXXXXX XXXXXXXXXXX X X
12/30/2021 - R Initial UCC1
(2021121600865014)		 XXX XXX XXXXX XXX XXX XXXX XX XXX XXXX XXXXXX
12/30/2021 - R UCC3 Termination
(2021121600865010)		 XXX XXXX XXXXX XXXXXXXX XXXXXXXXXX XXX X X XXXX XXXXXXXX XXXXXXXXXXX
12/30/2021 - R UCC3 Amendment
(2021121600865007)		 XXX XXXX XXXXX XXXXXXXX XXXXXXXXXX XXX X X XXXX XXXXXXXX XXXXXXXXXXX
12/30/2021 - R Initial UCC1
(2021121600865006)		 XXX XXX XXXXX XXX X X XXXX XXXXXXXX XXXXXXXXXXX

*Most recent recorded documents on file for this property.

R: Recorded date
D: Document date

Tax

Property taxes for Hess Building - 360 Park Ave S, New York, NY

Property tax data includes tax amount, market value and assessed value, exemptions, abatements and assessment history.

Current property tax
Tax year
2025-2026
Property tax
$12,745,565
Municipal exemptions
Recent tax assessments
Market value
$261,094,000
Assessed value
$117,492,300

More about New York City Property Taxes

Assessment history

See the assessment and property tax history, including the evolution of the total tax rate and corresponding property tax amount.

Tax year Market value Assessed value Taxable amount Tax rate Base tax Property tax Y-o-Y change
2025/26 $226,176,000 $101,779,200 $101,779,200 10.848% $11,041,008 $11,041,008 +19.64%
2024/25 $190,565,000 $85,754,250 $85,754,250 10.762% $9,228,872 $9,228,872 -22.12%
2023/24 $258,513,000 $116,330,850 $111,876,620 10.592% $11,849,972 $11,849,972 +0.63%
2022/23 $253,831,000 $114,223,950 $110,608,340 10.646% $11,775,364 $11,775,364 +17.50%
2021/22 $207,065,000 $93,179,250 $93,179,250 10.755% $10,021,428 $10,021,428 -14.08%
2020/21 $268,109,000 $120,649,050 $109,067,699 10.694% $11,663,700 $11,663,700 +7.03%
2019/20 $255,555,600 $115,000,020 $103,420,299 10.537% $10,897,397 $10,897,397 +5.17%
2018/19 $244,421,000 $109,989,450 $98,549,923 10.514% $10,361,539 $10,361,539 +5.36%
2017/18 $230,000,000 $103,500,000 $93,538,828 10.514% $9,834,672 $9,834,672 -2.25%
2016/17 $243,154,000 $109,419,300 $95,149,381 10.574% $10,061,096 $10,061,096 +16.15%
Permits

Permit information for Hess Building - 360 Park Ave S, New York, NY

Filing date Job type Job status Job description Initial cost
10/02/2026 Alteration
09/29/2026 Alteration
09/29/2026 Alteration
09/29/2026 Alteration
09/25/2026 Alteration

*Most recent permits on record for this property.

More about New York City property records

Violations

DOB Violations

Violation ID Issue date Type Status
09/23/2024 Lblvio-low pressure boiler boiler required
06/30/2023 Lblvio-low pressure boiler boiler required
04/25/2023 Lblvio-low pressure boiler boiler required

*Most recent DOB violations on record for this property.

Neighborhood

Manhattan commercial market stats

Review a detailed real estate market overview of Manhattan and assess current trends, property values, property types sold and transaction volumes. View the median price per square foot in Manhattan and compare it to other New York City boroughs.

Q2 2026 median price/sq. ft.

$729

10.4% Y-o-Y

Q1 2026 median price/sq. ft.

$807

22.4% Y-o-Y

2025 median price/sq. ft.

$630

-8.1% Y-o-Y

Check out recently sold homes in Manhattan and see how their prices compare.

Risk

Create a free account to unlock expanded risk information, such as crime incidents in the area, tsunami and landslides risks, or its location relative to FEMA flood zones and the Coastal Barriers Resources System Area (COBRA).

FEMA flood zones

Property location map
FEMA flood zones
X

Hurricane evacuation zones

Property location map
Hurricane evacuation zones
-

Subway & traffic

Closest station
Park Ave & 28th St at SW Corner
Station lines
6
Distance (miles)
0.109
View subway map

Access the detailed traffic volume map for Hess Building - 360 Park Ave S, New York, NY 10010 to see estimated average daily traffic on streets surrounding the property as well as the types of properties in its vicinity. View daily traffic map

Neighbors for Hess Building - 360 Park Ave S, New York, NY

41 Madison Ave, New York 15 E 26th St, New York 62 Madison Ave, New York 346 Park Ave S, New York 27 Madison Ave, New York 60 Madison Ave, New York 233 5th Ave, New York 11 Madison Ave, New York 352 Park Ave S, New York 45 E 25th St, New York 1 E 27th St, New York 16 E 23rd St, New York 11 E 26th St, New York 235 5th Ave, New York 7 E 27th St, New York 14 E 23rd St, New York 5 Madison Ave, New York 27 E 22nd St, New York 10 E 23rd St, New York 350 Park Ave S, New York

Nearby ZIP codes for Hess Building - 360 Park Ave S, New York, NY

10001, New York City, NY 10003, New York City, NY 10009, New York City, NY 10011, New York City, NY 10012, New York City, NY 10016, New York City, NY 10017, New York City, NY 10110, New York City, NY 10119, New York City, NY 10165, New York City, NY 10167, New York City, NY 10169, New York City, NY 10170, New York City, NY 10171, New York City, NY 10172, New York City, NY 10173, New York City, NY 10174, New York City, NY 10177, New York City, NY

Frequently asked questions

What is the year built for Hess Building - 360 Park Ave S, New York, NY 10010?

The development at Hess Building - 360 Park Ave S, New York, NY 10010 was built in 1913.

What is the market value of Hess Building - 360 Park Ave S, New York, NY 10010?

The current market value of Hess Building - 360 Park Ave S, New York, NY 10010 is $261,094,000.

What is the total square footage of Hess Building - 360 Park Ave S, New York, NY 10010?

Hess Building - 360 Park Ave S, New York, NY 10010 has a total of 450,727 square feet.

What is the price per square foot for this property?

$665 per square foot is the price for Hess Building - 360 Park Ave S, New York, NY 10010.

How many commercial spaces does this building have?

The number of commercial spaces in this building is 2.

Disclaimer

Copyright 2003-2026 by PropertyShark.com

All data comes from government sources. No attempt has been made to validate it. No attempt has been made to validate the accuracy of the programming of this website.

Do not rely on this report to support investment decisions. The only authoritative source for the information in this report is the government agencies from which the data was acquired.

Sign up for a free account