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178 Bowery, Manhattan, NY 10012

BBL 1004780027 (Borough 1, Block 478, Lot 27) · BIN 1007145 · Last updated:

Summary · as of October 31, 2026

178 Bowery (Manhattan, NY 10012; tax lot BBL 1004780027) is a 7-unit walk-up apartment building (building class C7: walk-up apartments, more than six families, with stores), built around 1900, on a 2,525 sq ft lot zoned C6-1. City tax records list the owner as 178 BOWERY TENANT CORP. The Department of Finance's final market value for tax year 2027 is $3,945,000. As of October 31, 2026, NYC Open Data shows one OATH ticket with an unpaid balance. There were seven 311 requests in the past 12 months and no HPD complaints since 2019. (Source: NYC Open Data — DOB, HPD, OATH, DOF, DCP and ACRIS datasets — compiled by NYC Property Facts.)

Owner of record
178 BOWERY TENANT CORP
Building class
C7 · Walk-up apartments, more than six families, with stores
Year built · units
1900 · 7 res.
Lot area · zoning
2,525 sq ft · C6-1
Market value (DOF)
$3,945,000 FY2027
Last priced deed
—
BBL
1004780027
BIN
1007145

How to cite: NYC Property Facts, “178 Bowery, Manhattan, NY 10012 (BBL 1004780027)”, data as of 2026-10-31, https://nycpropertyfacts.com/ny/manhattan/178-bowery-1004780027. Source: NYC Open Data.

Lot & building

Basic facts about the tax lot and building from the city’s PLUTO database.

Owner (as listed by the city)
178 BOWERY TENANT CORPThe owner name on the city’s tax records. It can lag behind recent sales and is often an LLC.
Building class
C7 – Walk-up apartments, more than six families, with storesThe Department of Finance’s category for what kind of building this is.
Land use
Mixed residential & commercialCity Planning’s broad category of how the lot is used.
Year built
1900Often an estimate for older buildings. Major alteration recorded: 1983, 2003.
Floors
5
Units
7 residential / 8 totalResidential units are apartments; total includes stores and offices.
Buildings on lot
1
Lot size
2,525 sq ft (25.25 ft × 100 ft)
Building floor area
8,528 sq ft (incl. 2,528 sq ft commercial)
Zoning
C6-1, LIThe zoning district sets what can be built and used here. Commercial district.
Built vs. allowed density (FAR)
3.38 built / 3.44 max residentialFloor Area Ratio = building floor area ÷ lot area. If built FAR is below the maximum, zoning may allow more floor area (other rules apply).
Identifiers
BBL 1004780027 (Borough 1, Block 478, Lot 27) · BIN 1007145BBL identifies the tax lot; BIN identifies each building (from DOB/HPD/footprint records).

Source: PLUTO (Dept. of City Planning) — city dataset updated 2026-08-24; data as of 2026-11-01; Building Footprints — city dataset updated 2026-10-25; data as of 2026-11-01

Tax assessment

How the Department of Finance values this lot for property tax.

Market value (tax year 2027, final roll)
$3,945,000The Department of Finance’s estimate of value for tax purposes. It is not an appraisal and is often far from the sale price.
Assessed value
$1,775,250The portion of market value that taxes are calculated on (capped by law for small homes).
Taxable value (final)
$1,061,367Assessed value minus any exemptions.
Tax class
Tax class 2B – residential rental, 7–10 units
Tax yearRollMarket valueAssessed valueTax class
2027Final$3,945,000$1,775,2502B
2026Final$4,022,000$1,809,9002B
2025Final$4,876,800$2,194,5602B

Source: DOF Property Valuation and Assessment Data — city dataset updated 2026-09-14; data as of 2026-11-01

Sales & deed history 5

Deeds recorded with the City Register (ACRIS). A deed transfers ownership. A $0 or very low price usually means a transfer between related parties, an estate, or a refinance-related transfer, not a market sale. This is not a title search; mortgages, liens and other documents are not shown.

DateTypePriceSeller (grantor)Buyer (grantee)Doc ID
1998-05-15DEED$0 / not stated178 Bowery Llc178 Bowery Tenant CorpFT_1990006188399
1998-03-26DEED$0 / not statedLoria, Maria178 Bowery, LlcFT_1840006116584
1998-01-29DEED$0 / not statedLoria, Sophie L. Estate Of; Loria, Dennis As AdministratorLoria, MariaFT_1720006116572
1997-11-06DEED$0 / not statedLoria, VernonLoria, Maria; Loria, Marie J.FT_1790006116579
1997-07-21DEED$0 / not statedLoria, Marie J.Loria, VernonFT_1740005822174

Source: ACRIS Real Property Master — city dataset updated 2026-10-08; data as of 2026-11-01; ACRIS Real Property Legals — city dataset updated 2026-10-08; data as of 2026-11-01; ACRIS Real Property Parties — city dataset updated 2026-10-08; data as of 2026-11-01

DOB job filings 0 open of 6

A “job” is an application to the Department of Buildings to do construction work. A job marked Permitted, not signed off had a work permit issued but the city has no record of final sign-off (inspection/completion). Old jobs left in this state are common and appear in buyer and lender due diligence; the work may or may not have been done.

StatusJob #TypeFiledEst. cost
Not open
SIGNED OFF · 2018-03-29
140727435
BIS
A3 – Minor alteration (one type of work)2017-12-27$1,000
Not open
PLAN EXAM - IN PROCESS · 2017-12-21
140726917
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2017-12-21$1,000
Not open
APPLICATION PROCESSED - ENTIRE · 2015-10-21
140419278
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2015-10-21$73,300
Not open
PLAN EXAM - DISAPPROVED · 2014-11-21
122012151
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2014-09-24$73,300
Not open
SIGNED OFF · 2004-06-23
103312666
BIS
A3 – Minor alteration (one type of work)2002-11-14—
Not open
SIGNED OFF · 2004-09-22
103111990
BIS
A1 – Major alteration (changes use, egress or occupancy)2002-03-22$70,000

Source: DOB NOW: Build – Job Application Filings — city dataset updated 2026-10-31; data as of 2026-11-01; DOB Job Application Filings (BIS) — city dataset updated 2026-10-30; data as of 2026-10-31

Work permits 10

Individual permits issued under DOB jobs (one job can have several permits, e.g. plumbing and construction). Permit expiration alone does not mean the job was completed or signed off.

IssuedExpiresJob #WorkPermit status
2018-01-262018-07-29140727435
BIS
Alteration / Other / general constructionISSUED (initial)
2003-08-012004-07-31103111990
BIS
Equipment work / SprinklerISSUED (initial)
2003-04-152004-04-01103111990
BIS
AlterationISSUED (renewal)
2003-04-152003-12-31103111990
BIS
Construction equipment (scaffold, fence, shed) / Construction equipmentISSUED (renewal)
2003-03-272004-04-01103312666
BIS
Construction equipment (scaffold, fence, shed) / Construction equipmentISSUED (renewal)
2002-12-032003-12-03103111990
BIS
Plumbing / PlumbingISSUED (initial)
2002-12-032003-12-03103111990
BIS
Plumbing / PlumbingISSUED (initial)
2002-11-212003-04-01103312666
BIS
Construction equipment (scaffold, fence, shed) / Construction equipmentISSUED (initial)
2002-11-062003-01-29103111990
BIS
AlterationISSUED (initial)
2002-11-062002-12-31103111990
BIS
Construction equipment (scaffold, fence, shed) / Construction equipmentISSUED (initial)

Source: DOB NOW: Build – Approved Permits — city dataset updated 2026-10-31; data as of 2026-11-01; DOB Permit Issuance (BIS) — city dataset updated 2026-10-31; data as of 2026-10-31

DOB violations 0 active of 0

Violations issued by the Department of Buildings for building-code or zoning conditions. Active means DOB has not recorded the violation as resolved or dismissed. Many active DOB violations are old (e.g. elevator or boiler inspection paperwork).

No records found in this dataset for this lot.

Source: DOB Violations — city dataset updated 2026-10-31; data as of 2026-11-01

ECB violations (DOB) 0 active of 4

DOB violations that go to a hearing at OATH (formerly the Environmental Control Board) and can carry fines. Active or Resolved follows the DOB violation status field. The hearing status is about the hearing and its penalty: written off means the city stopped collecting the fine, not that the condition was corrected. A balance due is a fine the city says is unpaid.

StatusIssuedSeverityWhat it was forPenalty / paid / balanceECB #
Resolved
Hearing: DISMISSED · Certification: N/A - DISMISSED
2004-01-29Non-HazardousFAILURE TO COMPLY WITH STOP WORK ORDER NOTED BLDG HAS BEEN COMPLETED WHEN STOP WORK ORDER WAS STILL IN EFFECT REMEDY COMPLY WITH STOP WORK ORDER$0 / $0 / $034417305X
Resolved
Hearing: WRITTEN OFF · Certification: CERTIFICATE ACCEPTED
Written off refers to the penalty, not the violation.
2003-02-03Non-HazardousSIDEWALK SHED UNSAFE NOTED TH SHED IS OVER LOADED WITH CONSTRUCTION MATERIAL APPROX 12 100 LB BAGS OF CEMENT APPROX 14 4'X4'X6' WOOD PALLETS STACK OF PLYWOOD MORE THAN 8 SHEETS & MISC METAL Q DECKING OTHER MATE$2,000 / $0 / $034373083H
Resolved
Hearing: IN VIOLATION · Certification: CERTIFICATE ACCEPTED
2003-01-28Non-HazardousFAILURE TO PROVIDE APPROVED PLANS AT TIME OF INSPECTION NOTED INSTALLATION OF A 2ND STORY ADDITION WITH CONCRETE BLOCKS & STEEL BEAMS BEING INSTALLED W/O APPROVED PLANS AT SITE DURING INSPECTION NOTED PERMIT FO$130 / $130 / $034373079P
Resolved
Hearing: IN VIOLATION · Certification: CERTIFICATE ACCEPTED
2003-06-27HazardousWORK CONTRARY TO APPROVED DEPARTMENT OF BUILDING #103111990 IN THAT DOOR OPENING ARE BEING FRAMED WITH WODDEN STUBS AND PARTITIONS AND WINDOW LAYOUT DOES CONFROM AT THE 2ND THEN PENTHOUSE.REMEDY:STOP ALL WORK F$500 / $500 / $034401265Y

Source: DOB ECB Violations — city dataset updated 2026-10-31; data as of 2026-11-01

OATH tickets (all agencies) 1 unpaid of 163

Summonses heard at the Office of Administrative Trials and Hearings, from agencies like Sanitation, Buildings, Fire and Health, linked to this lot’s block and lot. Default means the respondent did not appear at the hearing, which typically results in the maximum penalty. Tickets may be issued to tenants or businesses at the address, not just the owner. DOB ECB tickets appear here too.

StatusDateAgencyChargeRespondentImposed / paid / balanceTicket #
Unpaid balance Default
DOCKETED · DEFAULTED
2024-10-12Fire Department Of NycSIGN, POSTINGS, NOTICES AND INSTRUCTIONS178 BOWERY TENANT CO$2,000 / $0 / $2,000014151113K
No balance due
PAID IN FULL
2026-07-22Dos - Enforcement AgentsFAILURE TO BUNDLE NEWSPAPERS MAGAZINES CARDBOARD 9+ DWELLING UNITS178 BOWERY TENANT CORP$100 / $100 / $0049803768M
No balance due
PAID IN FULL
2025-02-09Dos - Enforcement AgentsSNOW,ICE DIRT ON SIDEWALKS178 BOWERY TENANT CORP$100 / $100 / $0048895120Y
No balance due
PAID IN FULL
2024-12-26Sanitation OthersDIRTY SIDEWALK178 BOWERY TENANT CORP$50 / $50 / $0048707776X
No balance due
PAID IN FULL
2024-12-20Sanitation OthersLOOSE RUBBISH 1ST OCCURRENCE178 BOWERY TENANT CORP$50 / $50 / $0048707763R
No balance due
PAID IN FULL
2024-10-28Sanitation OthersSIDEWALK OBSTRUCTIONAMERICAN MASTER$50 / $50 / $0048681239H
No balance due
HEARING COMPLETED · IN VIOLATION
2024-10-12Fire Department Of NycFIRE PROTECTION SYSTEMS178 BOWERY TENANT CO$0 / $0 / $0014151111R
No balance due Default
PAID IN FULL · DEFAULTED
2024-10-12Fire Department Of NycFIRE PROTECTION SYSTEMS178 BOWERY TENANT CORP$2,000 / $2,000 / $0014151117H
No balance due
HEARING COMPLETED · IN VIOLATION
2024-10-12Fire Department Of NycPORTABLE FIRE EXTINGUISHERS AND FIRE HOSES178 BOWERY TENANT CO$0 / $0 / $0014151112Z
No balance due
PAID IN FULL
2024-08-29Sanitation OthersSTORAGE OF RECEPTACLES PLACED OUT PRIOR TO 8PM WITHOUT A RECEPTACLE178 BOWERY TENANT CORP$50 / $50 / $0048638334M
No balance due
PAID IN FULL
2023-09-08Dos - Enforcement AgentsSIDEWALK OBSTRUCTIONAMERICAN MASTER USA INC$50 / $50 / $0048041523J
No balance due
PAID IN FULL
2023-08-01Sanitation OthersSTORAGE OF RECEPTACLES PLACED OUT PRIOR TO 8PM WITHOUT A RECEPTACLE178 BOWERY TENANT CORP$50 / $50 / $0047904979M

Showing 12 of 163 records. The API and the source dataset have the full list.

Source: OATH Hearings Division Case Status — city dataset updated 2026-11-01; data as of 2026-11-01

HPD registration & contacts

Owners of most rental buildings must register with the Department of Housing Preservation and Development each year and list an owner and managing agent.

HPD building ID
7305
Last registered
2026-08-18
Registration valid until
2027-09-01 CurrentRegistrations must be renewed every year.
RoleNameCompanyBusiness city
AgentPing Cheung178 BOWERY TENANT CORPNew York, Ny
HeadofficerPing CheungNew York, Ny
OfficerPing CheungNew York, Ny
SitemanagerPing Cheung
ShareholderPing CheungNew York, Ny
Corporateowner178 BOWERY TENANT CORPNew York, Ny

Source: HPD Multiple Dwelling Registrations — city dataset updated 2026-10-28; data as of 2026-11-01; HPD Registration Contacts — city dataset updated 2026-10-28; data as of 2026-11-01

HPD housing-code violations 0 open of 12

Violations HPD inspectors issued for conditions in residential buildings (heat, leaks, mold, pests, lead paint, etc.). Class letters show how serious: Class A – non-hazardous (HPD gives 90 days to correct); Class B – hazardous (30 days to correct); Class C – immediately hazardous (24 hours to correct for most conditions); Class I – information / order (e.g. orders to register, lead or other administrative orders). Open means HPD has not recorded the condition as corrected.

StatusClassIssuedAptCondition
Closed
Violation Dismissed · 2026-07-27
A2026-04-29(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.
Closed
Violation Dismissed · 2025-07-28
A2025-06-04(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.
Closed
Violation Dismissed · 2024-05-02
A2024-04-01(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.
Closed
Violation Dismissed · 2023-03-27
A2023-03-15(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.
Closed
Violation Dismissed · 2023-03-27
A2022-02-15(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.
Closed
Violation Dismissed · 2022-10-19
I2022-02-15§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 PREMISE
Closed
Violation Dismissed · 2023-03-27
A2021-04-01(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.
Closed
Violation Dismissed · 2019-11-27
I2019-10-25§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 PREMISE
Closed
Violation Closed · 2018-02-21
A2018-01-24§ 27-2104 ADM CODE POST AND MAINTAIN A PROPER SIGN ON WALL OF ENTRANCE STORY SHOWING THE REGISTRATION NUMBER ASSIGNED BY THE DEPARTMENT AND THE ADDRESS OF THE BUILDING. AT PUBLIC HALL
Closed
Violation Closed · 2018-02-21
A2018-01-24§ 27-2053 ADM CODE POST SIGN ON WALL OF ENTRANCE STORY BEARING NAME, ADDRESS INCLUDING APARTMENT NUMBER IF ANY, AND TELEPHONE NUMBER OF SUPERINTENDENT, JANITOR OR HOUSEKEEPER. AT PUBLIC HALL
Closed
Violation Closed · 2018-02-21
C2018-01-24§ 27-2033 ADM CODE POST NOTICE, IN FORM APPROVED BY THE DEPARTMENT, STATING THE NAME AND LOCATION OF THE PERSON DESIGNATED BY THE OWNER TO HAVE KEY TO BUILDINGS HEATING SYSTEM MISSING AT PUBLIC HALL
Closed
Violation Closed · 2018-02-21
A2018-01-24§ 329, M/D LAW AND DEPT. RULES AND REGS. PROVIDE A COMPLETED CERTIFICATE OF INSPECTION VISITS IN A PROPER FRAME AT OR NEAR MAILBOXES, BOTTOM EDGE OF FRAME BETWEEN 48-62 INCHES ABOVE FLOOR MISSING ,1 STORY AT PUBLIC HALL

Source: HPD Housing Maintenance Code Violations — city dataset updated 2026-10-31; data as of 2026-11-01

HPD complaints 0

Complaints tenants or others made to HPD (usually via 311) about housing conditions, from 2019 onward. A complaint is not a violation; HPD may inspect and issue one.

No records found in this dataset for this lot.

Source: HPD Housing Maintenance Code Complaints and Problems — city dataset updated 2026-11-01; data as of 2026-11-01

311 requests (last 12 months) 7

Recent 311 service requests the city geocoded to this lot: noise, illegal parking, heat, sanitation and more. Anyone can file them, so they describe activity at or near the address, not necessarily the building itself.

OpenedAgencyComplaintStatusClosed
2026-09-30DSNYGraffiti – GraffitiClosed2026-10-05
2026-08-29NYPDNoise - Residential – Loud Music/PartyClosed2026-08-30
2026-08-03DPRDead/Dying Tree – Planted Less Than 2 Years AgoClosed2026-09-02
2026-05-18NYPDNoise - Residential – Loud Music/PartyClosed2026-05-18
2026-04-22DPRDead/Dying Tree – Planted Less Than 2 Years AgoClosed2026-05-08
2026-04-03DSNYGraffiti – GraffitiClosed2026-04-08
2025-12-29TLCLost Property – Bag/WalletClosed2025-12-30

Source: 311 Service Requests from 2020 to Present — city dataset updated 2026-11-01; data as of 2026-11-01

Nearby properties

On Bowery

Same tax block (478)

All properties on Bowery, Manhattan · All of Manhattan 10012 (SoHo-Little Italy-Hudson Square)

Open-item counts as of October 31, 2026; each section lists its own dataset date. Machine-readable: JSON API · Markdown · Plain text · API & MCP docs