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306 Bowery, Manhattan, NY 10012

BBL 1005210079 (Borough 1, Block 521, Lot 79) · BIN 1008203 · Last updated:

Summary · as of October 31, 2026

306 Bowery (Manhattan, NY 10012; tax lot BBL 1005210079) is a 2-unit store building (building class K4: store building (subtype K4)), built around 1820, on a 2,162 sq ft lot zoned C6-1. City tax records list the owner as SMCS INC. The Department of Finance's final market value for tax year 2027 is $1,347,000. As of October 31, 2026, NYC Open Data shows four DOB jobs with a permit issued but no sign-off. There were 16 311 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
SMCS INC
Building class
K4 · Store building
Year built · units
1820 · 2 res.
Lot area · zoning
2,162 sq ft · C6-1
Market value (DOF)
$1,347,000 FY2027
Last priced deed
—
BBL
1005210079
BIN
1008203

How to cite: NYC Property Facts, “306 Bowery, Manhattan, NY 10012 (BBL 1005210079)”, data as of 2026-10-31, https://nycpropertyfacts.com/ny/manhattan/306-bowery-1005210079. 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)
SMCS INCThe owner name on the city’s tax records. It can lag behind recent sales and is often an LLC.
Building class
K4 – Store building (subtype K4)The 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
1820Often an estimate for older buildings. Major alteration recorded: 1968, 2003.
Floors
4
Units
2 residential / 3 totalResidential units are apartments; total includes stores and offices.
Buildings on lot
1
Lot size
2,162 sq ft (24.5 ft × 88.25 ft)
Building floor area
4,816 sq ft (incl. 3,066 sq ft commercial)
Zoning
C6-1, LIThe zoning district sets what can be built and used here. Commercial district.
Built vs. allowed density (FAR)
2.23 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).
Historic district
NoHo East Historic DistrictExterior changes in a historic district need Landmarks Preservation Commission approval.
Identifiers
BBL 1005210079 (Borough 1, Block 521, Lot 79) · BIN 1008203BBL 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)
$1,347,000The 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
$606,150The portion of market value that taxes are calculated on (capped by law for small homes).
Taxable value (final)
$606,150Assessed value minus any exemptions.
Tax class
Tax class 4 – commercial / industrial
Tax yearRollMarket valueAssessed valueTax class
2027Final$1,347,000$606,1504
2026Final$1,408,000$633,6004
2025Final$1,381,000$621,4504

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

Sales & deed history 3

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
1993-12-28DEED$0 / not statedSolomon, Fran Trustee; Steuerman, Ellen TrusteesSmcs Inc.FT_1030004142803
1988-06-01DEED$0 / not statedWapnowitz, Rosieaka; Wapnowitz, Samuel TrusteSolomon, Fran; Steurman, EllensucsrFT_1680000260268
1977-07-19DEED$0 / not stated
one deed covering 2 lots; price is for all of them
Lencine Realty CorpWapnowitz, Rose Tr; Wapnowitz, Rosie TrakaFT_1800008577380

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 4 open of 21

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
Permitted, not signed off
Permit Entire · 2023-03-29
M00544338-I1
DOB NOW
Alteration2021-07-13$149,991
Permitted, not signed off
PERMIT ISSUED - ENTIRE JOB/WORK · 2019-08-16
123418550
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2018-11-07$105,000
Permitted, not signed off
PERMIT ISSUED - ENTIRE JOB/WORK · 2018-10-01
123178792
BIS
A1 – Major alteration (changes use, egress or occupancy)2018-01-22$10,000
Permitted, not signed off
PERMIT ISSUED - ENTIRE JOB/WORK · 2001-10-10
102992184
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2001-09-05$10,000
Not open
Approved · 2023-03-29
M00544338-P2
DOB NOW
Alteration2023-03-28$149,991
Not open
Approved · 2023-03-29
M00544338-S1
DOB NOW
Alteration2022-01-12$3,000
Not open
Approved · 2022-01-12
M00544338-P1
DOB NOW
Alteration2022-01-12$149,991
Not open
SIGNED OFF · 2020-02-14
123210328
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2018-01-25$15,000
Not open
SIGNED OFF · 2018-08-21
123051099
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2017-08-07$7,000
Not open
SIGNED OFF · 2018-06-29
123302719
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2017-08-02$42,200
Not open
SIGNED OFF · 2012-12-20
120929503
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2011-12-20$30,000
Not open
SIGNED OFF · 2007-04-06
104530429
BIS
A3 – Minor alteration (one type of work)2006-09-08—
Not open
SIGNED OFF · 2020-02-11
104242231
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2005-09-26$47,000
Not open
SIGNED OFF · 2021-12-17
104114236
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2005-05-10$13,000
Not open
SIGNED OFF · 2007-04-27
104084526
BIS
A3 – Minor alteration (one type of work)2005-04-14—
Not open
SIGNED OFF · 2005-01-06
103192199
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2002-06-26$8,800
Not open
SIGNED OFF · 2005-04-01
103093055
BIS
A1 – Major alteration (changes use, egress or occupancy)2002-02-08$50,000
Not open
SIGNED OFF · 2005-02-08
103047230
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2001-12-12$4,000
Not open
SIGNED OFF · 2004-12-10
103021515
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2001-11-02$10,000
Not open
PLAN EXAM - APPROVED · 2001-07-05
102517304
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2001-07-05$50,000

Showing 20 of 21 records. The API and the source dataset have the full list.

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 35

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
2021-12-282022-12-12M00544338-I1
DOB NOW
General Construction
Application filed for minor interior renovation at ground floor and cella
Permit Issued
2021-07-282022-07-28M00544338-I1
DOB NOW
General Construction
Application filed for minor interior renovation at ground floor and cella
Permit Issued
2019-04-042020-10-31123418550
BIS
Equipment work / Other / general constructionISSUED (renewal)
2019-02-082019-04-01123418550
BIS
Equipment work / Other / general constructionISSUED (renewal)
2019-01-242020-01-24123418550
BIS
Plumbing / PlumbingISSUED (initial)
2018-12-032019-09-23123418550
BIS
Equipment work / Other / general constructionISSUED (initial)
2018-10-012019-08-16123178792
BIS
AlterationISSUED (initial)
2018-04-112019-04-11123210328
BIS
Plumbing / PlumbingISSUED (initial)
2018-04-112018-12-04123210328
BIS
Equipment work / BoilerISSUED (initial)
2017-10-202018-10-20123051099
BIS
Equipment work / SprinklerISSUED (initial)
2017-09-282018-09-28123302719
BIS
Plumbing / PlumbingISSUED (initial)
2017-09-122018-08-06123302719
BIS
Equipment work / Other / general constructionISSUED (initial)

Showing 12 of 35 records. The API and the source dataset have the full list.

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 14

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).

StatusIssuedTypeDescriptionNumber
Resolved/dismissed
V*-DOB VIOLATION - DISMISSED
2023-06-20LBLVIO-LOW PRESSURE BOILER BOILER REQUIREDVIOLATION ISSUED-FAILURE TO FILE 2018 EXTERNAL LOW PRESSURE INSPECTIONV*062023LBLVIO26005
Resolved/dismissed
V*-DOB VIOLATION - DISMISSED
2023-06-20LBLVIO-LOW PRESSURE BOILER BOILER REQUIREDVIOLATION ISSUED-FAILURE TO FILE 2019 EXTERNAL LOW PRESSURE INSPECTIONV*062023LBLVIO45272
Resolved/dismissed
V*-DOB VIOLATION - DISMISSED
2019-11-08LBLVIO-LOW PRESSURE BOILER BOILER REQUIREDVIOLATION ISSUED FOR FAILURE TO FILE ANNUAL BOILER 2017 INSPECTION REPORTV*110819LBLVIO01611
Resolved/dismissed
V*-DOB VIOLATION - DISMISSED
2019-05-16AEUHAZ1-FAIL TO CERTIFY CLASS 1 NONEFAILURE TO CERTIFY CORRECTION ON IMMEDIATELY HAZARDOUS (CLASS 1) ECB VIOLATIONV*051619AEUHAZ100082
Resolved/dismissed
V*-DOB VIOLATION - DISMISSED
2019-05-16AEUHAZ1-FAIL TO CERTIFY CLASS 1 NONEFAILURE TO CERTIFY CORRECTION ON IMMEDIATELY HAZARDOUS (CLASS 1) ECB VIOLATIONV*051619AEUHAZ100083
Resolved/dismissed
V*-DOB VIOLATION - DISMISSED
2018-04-06LBLVIO-LOW PRESSURE BOILER BOILER REQUIREDVIOLATION ISSUED FOR FAILURE TO FILE ANNUAL BOILER 2016 INSPECTION REPORTV*040618LBLVIO02451
Resolved/dismissed
V*-DOB VIOLATION - DISMISSED
2017-12-27AEUHAZ1-FAIL TO CERTIFY CLASS 1 NONEFAILURE TO CERTIFY CORRECTION ON IMMEDIATELY HAZARDOUS (CLASS 1) ECB VIOLATIONV*122717AEUHAZ100022
Resolved/dismissed
VPW*-VIOLATION UNSERVED ECB-WORK WITHOUT PERMIT-DISMISSED
2017-09-20B-BOILER BOILER OPTIONALVPW*092017B73476-01
Resolved/dismissed
V*-DOB VIOLATION - DISMISSED
2013-03-01LBLVIO-LOW PRESSURE BOILER BOILER REQUIREDVIOLATION ISSUED FOR FAILURE TO FILE ANNUAL BOILER 2011 INSPECTION REPORTV*030113LBLVIO00562
Resolved/dismissed
V*-DOB VIOLATION - DISMISSED
2011-12-13LBLVIO-LOW PRESSURE BOILER BOILER REQUIREDVIOLATION ISSUED FOR FAILURE TO FILE ANNUAL BOILER 2010 INSPECTION REPORTV*121311LBLVIO00724
Resolved/dismissed
V*-DOB VIOLATION - DISMISSED
2010-09-10LANDMK-LANDMARK NONEV*091010LANDMK11-0196
Resolved/dismissed
V*-DOB VIOLATION - DISMISSED
2009-12-31LBLVIO-LOW PRESSURE BOILER BOILER REQUIREDV*123109LBLVIO00903
Resolved/dismissed
V*-DOB VIOLATION - DISMISSED
2007-01-19LL6291-LOCAL LAW 62/91 - BOILERS BOILER REQUIREDV*011907LL629102855
Resolved/dismissed
V*-DOB VIOLATION - DISMISSED
2005-01-31LL6291-LOCAL LAW 62/91 - BOILERS BOILER REQUIREDV*013105LL629103247

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

ECB violations (DOB) 0 active of 8

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: IN VIOLATION · Certification: CERTIFICATE ACCEPTED
2019-02-08CLASS - 1DESIGNATE COMPETENT PERSON. AT THE TIME OF INSPECTION IT WAS OBSERVED THAT THE SUPERINTENDENT FAILED TO DESIGNATE A COMPETENT PERSON TO BE ON JOBSITE. REMEDY: COMPLY W/CODE.$10,000 / $10,732 / $035385608X
Resolved
Hearing: IN VIOLATION · Certification: CERTIFICATE ACCEPTED
2017-09-22CLASS - 236, PRODIGY BOILER IN NOT REGISTERED .REGISTER BOILER AND SUBMIT A CERTIFICATE OF CORRECTION.$500 / $500 / $032092014K
Resolved
Hearing: IN VIOLATION · Certification: CERTIFICATE ACCEPTED
2019-02-08CLASS - 1CONSTRUCTION SUPERINTENDENT FAILED TO PERFORM DUTOES AS PER RULE. AT TIME OF MY INSPECTION OF A 4TH BLDG W/CONSTRUCTION OPERATION IN PROGRESS,CONSTRACTORS WAS IN THE ASPECT PHASE OF DOING FRAMING & SHEETROCK WO$10,000 / $10,732 / $035385602P
Resolved
Hearing: IN VIOLATION · Certification: CERTIFICATE ACCEPTED
2019-02-08CLASS - 2FAILURE TO PROVIDE APPROVED/ACCEPTED CONSTRUCTION DOCUMENTS AT JOBSITEAT TIME OF INSPECTION AT THE TIME OF INSPECTION IT WAS OBSERVED THAT THE CONSTRUCTOR FAILED TO PROVIDE APPROVED/ACCEPTED CONSTRUCTION DOCUME$625 / $670 / $035385603R
Resolved
Hearing: IN VIOLATION · Certification: CERTIFICATE ACCEPTED
2019-02-08CLASS - 2FAILURE TO POST OR PROPERTY POST PERMIT FOR WORK AT PREMISES. AT TIME OF MY INSPECTION I OBSERVED THAT NO PERMIT WAS POSTED FOR JOBSITE AT PREMISES. REMEDY: COMPLY W/CODE.$625 / $670 / $035385606M
Resolved
Hearing: IN VIOLATION · Certification: CERTIFICATE ACCEPTED
2017-09-20CLASS - 1PRODIGY BOILER INSTALLED W/O A PERMIT.REM:OBTAIN PERMIT$1,000 / $1,000 / $032091169K
Resolved
Hearing: STIPULATION/IN-VIO · Certification: CERTIFICATE ACCEPTED
2004-05-20Non-HazardousFAILURE TO PROVIDE APPROVED PLANS AT JOB SITE AT TIME OF INSPECTION FOR APPLICATION#103093055 REMEDY:STOP ALL WORK AND PROVIDE PLANS$130 / $130 / $034435567P
Resolved
Hearing: IN VIOLATION · Certification: CERTIFICATE ACCEPTED
2019-02-08CLASS - 2FAILURE TO PERFORM DUTIES AT THE TIME OF INSPECTION IT WAS OBSERVED THAT THE CONSTRUCTION SUPERINTENDENT FAILED TO PERFORM HIS/HER DUTIES 1)NO LOG BOOK 2)NO DESIGNATED COMPETANT PERSON 3)NO APPROVED PLANS FOR$5,000 / $5,366 / $035385607Y

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

OATH tickets (all agencies) 0 unpaid of 66

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 #
Hearing pending
RESCHEDULED
2026-08-26Fire Department Of NycLABELS MARKINGSSMCS INC$0 / $0 / $0014270190X
No balance due
PAID IN FULL
2026-07-19Dos - Enforcement AgentsSTORAGE OF RECEPTACLES PLACED OUT PRIOR TO 6PMSMCS INC$50 / $50 / $0049883636N
No balance due
HEARING COMPLETED · IN VIOLATION
2025-12-05Fire Department Of NycINSPECTION AND TESTINGSMCS INC$0 / $0 / $0014218876M
No balance due
PAID IN FULL
2025-05-30Sanitation OthersIMPROPER RECEPTACLE FAILURE TO CONTAINERIZE - RESIDENTIAL 1STSMCS INC$50 / $50 / $0049132661H
No balance due
PAID IN FULL · ADMIT IN-VIO
2025-04-01Dep - Bureau Of Env. CompliancIDLING OF MOTOR VEHICLE ENGINE MORE THAN THREE MINUTES 3RD AND SUBCONSOLIDATED EDISON COMPANY OF$600 / $600 / $0000938379Z
No balance due
PAID IN FULL
2025-02-12Sanitation OthersSPILLAGE FROM A RECEPTACLE 1ST OFFENSESMCS INC$100 / $100 / $0048926468Y
No balance due
PAID IN FULL
2022-02-25Sanitation OthersLOOSE RUBBISH 1ST OCCURRENCEINC SMCS$50 / $50 / $0047423603R
No balance due
PAID IN FULL
2021-02-25Sanitation OthersLOOSE RUBBISHINC SMCS$100 / $100 / $0046986186H
Hearing pending
NEW ISSUANCE
2020-07-24Sanitation OthersIMPROPER DISPOSAL BEDDING 1ST OFFENSEINC$100 / $0 / $1000212340233
No balance due
PAID IN FULL · IN VIOLATION
2020-07-22Fire Department Of NycINSPECTION AND TESTINGSMCS INC$300 / $300 / $0011744645X
No balance due
PAID IN FULL
2020-05-21Sanitation OthersFAILURE TO CLEAN 18 INCHES INTO STREETINC SMCS$100 / $100 / $00210849495
No balance due
PAID IN FULL · IN VIOLATION
2019-02-08Dept. Of BuildingsCONSTRUCTION SUPERINTENDENT FAILED TO PERFORM DUTIES PER CODEROBISON AQUADELO$5,000 / $5,366 / $0035385607Y

Showing 12 of 66 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.

No HPD registration found. Registration is required for buildings with 3 or more apartments (and for 1–2 family homes where neither the owner nor family lives there).

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 0

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.

No records found in this dataset for this lot.

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) 16

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
2026-10-14DHSHomeless Person Assistance – Non-ChronicClosed2026-10-15
2026-08-07TLCFor Hire Vehicle Complaint – Driver Complaint - Non PassengerIn Progress—
2026-03-27DEPNoise – Noise: Construction Equipment (NC1)Closed2026-03-31
2026-03-17DOTStreet Condition – Plate Condition - NoisyClosed2026-03-18
2026-03-17DOTStreet Condition – Plate Condition - ShiftedClosed2026-03-18
2026-03-08DOTStreet Condition – Plate Condition - ShiftedClosed2026-03-23
2026-02-12DSNYMissed Collection – Recycling - Metal/Glass/Rigid PlasticClosed2026-02-13
2026-01-19DOTStreet Condition – Plate Condition - ShiftedClosed2026-01-20
2026-01-17DOTStreet Condition – Plate Condition - ShiftedClosed2026-01-20
2026-01-16DOTStreet Condition – Plate Condition - ShiftedClosed2026-01-20

Showing 10 of 16 records. The API and the source dataset have the full list.

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 (521)

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