luxury real estate for sale New York, United States

This exquisite 2 Bedroom, 2 ½ bathroom residence, located in the prestigious Sherry Netherland on Fifth Avenue and 59th Street offers glorious views of Central Park. The home features high ceilings throughout and enjoys gracious and well-appointed rooms. The apartment is in impeccable condition with high end renovations and interior design done by world famous designer Sig Bergamin. It provides a perfect balance between grandeur and comfort, making it an ideal primary residence or a perfect pied-a- terre. The home features a large marble entrance gallery, Herringbone pattern floors in living room, windowed kitchen, marble baths with Waterworks fixtures, Lutron Lighting, automated black out and solar shades, built-in sound system through-out, built-in screen and projector in the living room, closets galore, and a washer/dryer complete this splendid apartment. Situated in the heart of Manhattan, the Sherry Netherland is surrounded by the city’s finest dining, shopping and cultural attractions, offering quintessential New York living. The building is renowned for its unparalleled services which include Harry Cipriani restaurant and room service, 24-hour doorman, concierge, elevator attendant, daily housekeeping with evening turndown,a fitness center, beauty salon, barber Shop and valet parking. Can be purchased in the name of an LLC or Trust with board approval. 50% financing permitted. Pet friendly. Current monthly assessment of $1,719.85 through September 2027. Flip Tax of 2% is paid by the buyer.

FIRST SHOWING: 5/5/2024 Sunday 12:30pm - 2pm This gracious classic 7 room apartment has undergone a meticulous renovation, and is in mint condition. A large, welcoming entrance foyer separates the entertaining space from the bedroom wing, and leads into a corner living room with oversized windows and beautiful built-ins. The formal dining room accommodates a large gathering, and flows seamlessly into a sprawling kitchen with top-of-the-line appliances, and a wonderful breakfast area and office space. A staff room/laundry room with a full bath is conveniently located next to the kitchen. The bedroom wing features an oversized, south facing primary bedroom with a beautiful en suite marble bath, and a large walk-in closet. The two additional bedrooms are well proportioned, and share a marble bath with a tub. The apartment has high ceilings, wide plank, solid oak floors, pristine pre-war details and built-ins, and ample storage space. The use of a storage unit in the basement transfers with the apartment. 180 Riverside Drive is a highly sought-after, full service, prewar cooperative in prime Upper West Side location. Building services and amenities include 24hr doorman, live-in resident manager, full staff of porters, bike storage, individual storage units, children playroom, central laundry room, and an exceptionally well-equipped gym. 1% Flip Tax payable by Buyer.

454 West 54th Street, 2L is a bright and welcoming one bedroom plus oversized home office with two full bathrooms. Located in a luxury, full-service building this home has an ideal layout for entreating with an open kitchen and adjacent living space with plenty of room for a formal dining area. The chef’s kitchen is fitted with high-end appliances and a wide, breakfast bar which can easily accommodate 4 barstools. The living room features two large north facing windows and peers into a peaceful, manicured garden. The king-sized primary suite offers two closets including the large walk in, as well as a luxurious spa five-fixture bathroom with double vanity, separate shower and deep soaking tub. This apartment also features a large home office with closet which could comfortably be used a guest room, second bedroom or den. The second full bathroom is located directly off the home office. The bright and modern home is also fitted with an in-unit full sized washer/dryer. 454 West 54th Street is a luxury, full-service condominium located in Hell’s Kitchen. The building amenities include full time doorman, fitness center, live-in super, private storage and garden. The location is perfect – close to Columbus Circle, Theaters, subways, and Hudson Yards. With Star Abatement, monthly taxes are $1,513.49/month *Represents current apartment configuration, which may not conform to official legal documentation. Purchasers should consult with their legal or architectural professionals to determine legal use parameters.

Enter through the opulent lobby of the Osborne cooperative and its magnificent turn-of-the-century details with its marble, mosaics, gilded surfaces and leaded glass. The Tiffany glass was created by Louis Comfort Tiffany and is reputed to be Tiffany's first decorating job. Welcome to 4B, the meticulously renovated crown jewel of the legendary Osborne Apartments. Renovated by AD 100 designers Carrier and Company, and featured in AD and multiple design publications, this stunning move-in ready four bedroom’s Gilded Age details set the stage for a lifestyle of unparalleled luxury and sophistication. The sun-drenched living room has restored mahogany paneling, elaborately carved doorways and windows, and a very special bay window with Tiffany Studio-created leaded glass transoms. Additional details include plaster crown moldings, oak parquet floors,~14 foot ceilings, and one of five wood-burning fireplaces. Adjacent, the parlor room evokes the grandeur of bygone days with a spectacular framed oak doorway with pocket doors and period hardware. Here is another of the five wood-burning fireplaces, this one with a playful marble surround. The living room, library and dining room all have raised and fielded paneling that accentuate the architectural beauty of the space. Wall coverings include restored original wainscoting and bespoke Ralph Lauren fabrics. Original details include pocket doors, leaded glass transoms, gorgeous oak flooring, original, restored plantation shutters, and much more. In a word: exquisite. These sunny, south-facing spaces offer a serene retreat amidst the busy urban landscape. Before the kitchen is a grand formal dining room with lacquered wainscoted walls and built-in window seats. The eat-in kitchen has a soaring ~14’ ceiling, a rolling ladder that’s both practical and a fun design element, plus a custom central island that provides a pop of color and functions as the kitchen’s main gathering space. Incredible storage is available in the custom quartersawn oak cabinets; top-of-the-line appliances are integrated with custom panels. The en suite primary is a romantic space with another of the five wood-burning fireplaces and a wall of mirrored closets. Just outside the primary bathroom within the suite is a bespoke copper-soaking tub. The fully tiled bathroom includes a water closet, double sinks, walk-in shower and built-in vanity. Down the hallway are two additional bedrooms and full bathroom with large soaking tub. The sunny east-facing bedroom has a trio of windows with views to Carnegie Hall. Central air-conditioning and laundry room are additional complements. For those who dream of creating the perfect stage set for the backdrop of their urban lives look no further. 4B has had an illustrious provenance, with previous tenants including Adam Guettel, Bobby Short, and Leonard Bernstein—a lineage perfect for the buyer who loves the aesthetic of Old Hollywood and the Gilded Age. The Osborne is across from Carnegie Hall, one block to Central Park, proximate to Broadway theaters, the shops at Columbus Circle, including Whole Foods, scores of the best restaurants in the world and multiple subway and bus lines. Amenities include a newly renovated gym, building and bike storage, 24/7 doormen, resident building manager and a landscaped roof terrace with open city and Central Park views. Pet friendly. 50% financing allowed. 3% flip tax by buyer.

Panoramic Manhattan skyline views from four exposures coupled with floor-to-ceiling windows, colossal Great Room, soaring ceilings, expansive Loggias and superior finishes make this dramatic NoMad Trophy Penthouse the Best in Class. From One World Trade to the waterways of the Hudson and East Rivers, from Madison Square Park to Central Park, from the bridges of the East River, to world-famous New York City landmark buildings including the Chrysler Building, the New York Life Building, the Flatiron Building, the Woolworth Building and the most astonishing view of the Empire State Building, there is no better viewpoint to see the Manhattan skyline come to life from sunrise to sunset than in the award-winning 277 Fifth Avenue, Penthouse54. Features include: Soaring ceilings Landscaped Loggias encompassing the entire North exposure of the penthouse Floor-to-ceiling windows framing the Manhattan skyline North, South, East and West South-West corner double Great Room with art opportunity walls Separate Dining Room with sliding door to Loggia for the ultimate in indoor/outdoor entertaining High-end Eat-in Kitchen with both Breakfast Bar and dining table plus access to planting Loggia Custom Kitchen includes white oak-cabinetry, marble counters and fully integrated Miele appliances, dishwashers, full-size wine refrigerator 6-burner gas stove top, electric oven, microwave convection oven and large island 4 Bedrooms with en-suite Bath plus Powder Room Primary Wing with East River views includes principal Bedroom with lounging Loggia, Dressing Room, additional Closet, 5-fixture windowed Spa Bath and corner Office or 4th Bedroom with en-suite Bath 2 additional Bedrooms with sweeping Southern views of downtown Manhattan’s breathtaking skyline Secondary Mudroom entrance with side-by-side Laundry and hall leading to the Kitchen area The building, designed by starchitect, Rafael Viñoly Architects with interiors by Jeffrey Beers Interiors, is graced with oversized windows complemented by warm woods and elegant natural stones. Uniting Sky with Earth, with views from 4-exposures, radiant light all day long, magnificent sunsets, stirring sunrises and organic design elements integrate into this one-of-a-kind trophy penthouse lifestyle. 277 Fifth Avenue is a premier Condominium in NoMad. Condominium features include dramatic Lobby, Library, Fitness Room, Steam Room, Sauna, Children’s Playroom plus live-in resident manager and impeccable white-glove service. Living in 277 Fifth is a luxury experience bar-none. Financing: up to 80% Sponsor Transfer Taxes paid by purchaser (2.075% of purchase price) Mansion Tax Paid by Purchaser RMU contribution: $58,226 Common charge capital contribution is 2 months Common Charges: $14,314.04 Sponsor Attorney Fee paid by purchaser 2 storage units available for purchase $18,000 each Furnishings & Art Available for Purchase All plans, photographs and/or renderings are for illustrative purposes only and may not be to scale or accurately represent the size, dimensions or condition of a unit or common area as constructed, and may contain options, decorations, art or furnishings which are not standard and may only be available at an additional cost. The Sponsor makes no warranties except for those that may be set forth in the Offering Plan and reserves the right to make changes in accordance with the Offering Plan. The complete offering terms are in an Offering Plan available from the Sponsor. This is not an offer to sell, but is intended for information purposes only. Nothing contained herein shall be construed as an offer that may be accepted, and nothing contained herein shall be construed as an offer to sell or a solicitation to buy in any state where prior registration is required. No federal agency has judged the merits or value of this property. File No:CD-17-0021 Sponsor: Victor Nomad LLC

1025 Fifth Avenue is a luxury cooperative building located on “Museum Mile” and across the street from the Metropolitan Museum of Art and Central Park. Apartment 6CS faces south and west and has treetop views and side views of the museum. There is a large and gracious foyer leading to a 15’x24’ living room, separate dining room, and a spacious kitchen which can be made into an eat-in-kitchen. The kitchen has a separate service entrance. Off of the living room is a library which could be used as a 2nd bedroom as well. The primary bedroom is overly large (12’x19’6”). There are 2 full bathrooms. The apartment has 7 closets, two of which are huge walk in closets. The kitchen and 2 bathrooms can use upgrading. A washer/dryer can be installed with board approval. 1025 Fifth Avenue is a full service building with a live in building manager, 24 Hour doorman, concierge and beautifully landscaped courtyard gardens. The building also has a garage with special rates for residents -$340 monthly (currently a waiting list). There is also a fitness center, storage bins, bike room and laundry room. The building allows 75% financing and there is a 2% flip tax paid by the purchaser. Pied a terre’s are permitted as well as pets with board approval. Steps from Central park, the Museum, fine dining and boutique shopping - 1025 Fifth Ave is “luxury Living” at its finest!! A truly Special home.

If you are looking for charm, 4C certainly has it! This lovely, mint-condition 2BR/2BA apartment boasts an eat-in kitchen, oversized foyer and city-quiet windows throughout. Meticulously renovated with generously-sized California closets and discreet built-ins, this rarely available ‘C’ line apartment offers modern amenities while still maintaining it’s pre-war charm. The spacious living room overlooks the iconic Queensboro Bridge and is characterized by high-beamed ceilings, a hand-crafted deco fireplace and gorgeous herringbone floors. The western facing eat-in kitchen is outfitted with a Wolf range, Subzero fridge, Subzero wine fridge and Fisher Paykel dishwasher, all of which are unobtrusively built in to the cabinetry and complimented by the Carrera marble countertops and Anne Sachs glass tile backsplash. Both en-suite, windowed bathrooms have been renovated with high-end fixtures and compliment the sophisticated feel of this pre-war gem. With sunny exposures, through-the-wall AC units and generous room sizes, 4C is the perfect apartment to call home. Maintenance includes all electric and basic cable. 400 East 59th Street is a 1929 pre-war cooperative conveniently located in Sutton Place, steps from popular neighborhood amenities such as Trader Joe’s, Whole Foods and Equinox. Transportation is a breeze with the N/R/W/4/5/6 located a few blocks away at Lexington and 59th, and the Queensboro Bridge offers easy access into and out of Manhattan. The building has a full-time staff, including a live-in super, laundry room, building and bicycle storage, and an accessible, landscaped courtyard just off of the lobby. W/D is permitted in unit yet subject to board approval. Pied-a-terres, co-purchasing and guarantors are all permitted on a case-by-case basis. The building is pet friendly and allows 75% financing. There is a monthly assessment of $268.85 that expires May 1, 2025.

A rare opportunity to own a prime sun flooded residential or professional unit at The Stewart House – a premier full service cooperative in Greenwich Village. Currently structured as a dentist office space, the interior space is approximately 1,400 square feet with 2 full bathrooms. The space features an open layout, including two separate entrances - private gated entry from 9th Street as well as hallway entrance in building making it a great fit for live/work set up. Offering high ceilings, natural light and great potential for a traditional 2-bedroom, 2-bath residence or commercial use. Current professional setting includes a separate reception, waiting room, office area, pantry, plus multiple sectioned rooms. The Stewart House is a highly desirable full-service cooperative located centrally in Greenwich Village with ease of access to the East Village, Gramercy and Union Square. The building has undergone significant renovations recently and has a newly designed lobby, laundry room, and garden. Amenities include 24-hour door attendants, a live-in resident super, concierge service, on-site parking, a fully-equipped fitness center, a children’s playroom, private storage, a bicycle room, and a driveway. The Stewart House is minutes away from Washington Square Park, as well as several restaurants, shopping, art galleries, nightlife, and all major subway and bus lines. Pets are welcome.

RARELY AVAILABLE LEVEL OF PERFECTION!!! Simply spectacular! This completely renovated and light-filled, contemporary 2-bedroom apartment with amazing river views dazzles. Offering spectacular interior finishes and breathtaking, unobstructed East River views. The 1,600+/- square feet of interior space includes two Bedrooms, two Baths and an open-plan Living/Dining/Kitchen space. One enters an elegant custom designed and built cherry paneled Gallery with elegantly fluted detailing and concealed closets. The Living Room is of gracious proportions and opens to the Dining Room and Kitchen. All of these rooms offer breathtaking views of the East River. Other features include custom closets and flooring throughout the Living/Dining Rooms and Entry Foyer. The Kitchen is perfection with custom cabinetry, marble countertops and mirrored tiles offering a timeless design of the highest level of craftsmanship. Sleek, euro cabinets conceal the refrigerator and dishwasher and offer ample storage. The Master Bedroom boasts custom closets and built-ins and the Bathrooms have been exquisitely renovated with the highest level of finishes. NO DETAIL has been left unattended in this triple mint home. 45 Sutton Place South is an outstanding Mid-century building with the highest level of service including a full-time doorman, concierge and a live-in super. The building offers a beautiful, fully equipped residents’ gym and a roof garden. Sutton Place is a gorgeous, quiet enclave off the East River in the 50s. It is located just blocks away from fine restaurants and shopping and is just minutes from the Theater District and world-renowned medical facilities. The new East Midtown Waterfront Walkway also offers a beautiful River view stroll, jog or bike ride with the entrance just outside 45 Sutton Place South. No dogs, pied-a-terre or subleasing permitted. 2% flip tax paid by purchaser. MUST SEE!!

The landmark Manhattan House captures the spirit of living beautifully in one of the world’s most sophisticated cities. The most elevated expression of this refined lifestyle is found in The Penthouse Collection. Every detail of this home has been thoughtfully conceived to enhance the timeless elegance of this extraordinary property. As one of the premier homes in this collection, this home boasts complete privacy, ceiling heights over 10 ft, wonderful light all day, and a beautifully planted and automatically irrigated 2,150 square foot wrap around terrace offering 360 degree views of the iconic city skyline. A must-see for any Penthouse buyer! Upon entry into the gracious foyer you will instantly sense the elegance and immaculate design that this spectacular apartment exudes. The large living room features breathtaking views, a custom fireplace, and southern, eastern, and western exposures allowing light to come pouring in. A formal dining room sits right beside the living room with equally spectacular views and elegant design. The beautiful windowed kitchen is any chefs dream featuring top of the line stainless steel appliances and custom cabinetry that connects you to the staff room just outside. On the opposite wing you will find an exquisite primary bedroom featuring a fireplace, two extremely large walk in closets and an en-suite bathroom. You will also enjoy two additional beautifully finished bedrooms both with en-suite baths and a den/media room that can easily be used as a 4th bedroom. Manhattan House is conveniently located on a two-way street, with two porte-cochere entrances, and on-site valet parking services. Building Amenities include 24 hour doorman, concierge services, resident manager, fitness center, lounge and private gardens. The Rooftop Manhattan Club features over 10,000sf including an indoor resident lounge, rooftop terrace, Exhale Mind Body Spa & Fitness club and yoga studio. Additional amenities are children’s playroom and bicycle storage. Call for an appointment today and experience Upper East Side Penthouse living at its best.

NEWLY-COMPLETED 2024 RENOVATION – NEVER LIVED IN AND PRISTINE With divine views of Central Park, this triple-mint apartment is absolute perfection. Meticulously renovated in 2024 by renowned architect Stephen Wang this residence offers the rare combination of traditional prewar elegance and modern convenience. Central air conditioning, exquisite detail, new hardwood and large format glass ceramic floors, and gleaming white kitchen and baths are underpinned by the apartment’s prewar sensibility, which includes tall ceilings and pleasingly proportioned rooms. A semi-private elevator landing opens to a welcoming Gallery, nearly 20 feet in length. The Living Room is abundantly bright and features mesmerizing high-floor views of Central Park. From the Gallery, a coat closet is conveniently accessible. Nearby, a Dining Room with gorgeous new European white oak floors. And, beyond, a pristine white Kitchen is equipped with a panoply of state-of-the-art Miele appliances, quartzite countertops, and custom cabinetry. The Kitchen is supported by Laundry facilities, a Breakfast Room with banquette seating, and a Powder Room. The tranquil private quarters include a Primary Bedroom with spectacular views of Central Park. With an immaculate white ensuite bath and ample closets, including a dressing closet, this bedroom is a haven. An additional tranquil Bedroom has a pristine white bath. Designed in 1938, 965 Fifth Avenue is a highly sought-after full-service building with impeccable staffing that includes a full-time doorman and a resident manager. Amenities include private state-of-the art fitness center, a dedicated storage bin, and bicycle and pram storage. Ideally situated in the heart of the Upper East Side’s historic district, this wonderful apartment is convenient to Madison Avenue’s shops and restaurants and moments away from Museum Mile and Central Park. Pets are welcome.

Perched atop one of the finest full-service buildings in the Sutton Place area, Apartment 38MN represents a rare opportunity to acquire a magnificent and sprawling 4-5 bedroom, 4-bathroom home with some of the best views in New York City. 20 windows afford spectacular East and South views and direct sunlight from dawn until dusk. The apartment features a unique floorplan of separated and private bedroom wings. Upon entering, a gracious entry hall and gallery leads you into a corner living room with balcony terrace and sweeping views of the 59th Street Bridge, the East River, and iconic cityscape with landmarks like the Empire State and Chrysler buildings. Adjacent to the living/dining space is a windowed kitchen with Sub-Zero and Miele appliances as well as a breakfast counter overlooking the bridge and river. The sumptuous primary bedroom includes river views, a windowed ensuite bathroom, and an enormous walk-in closet. The secondary bedrooms are filled with South light, are exceptionally large, and offer vast closet spaces. The seamlessly combined M-apartment offers another windowed bathroom and uniquely flexible space — it can be used as an additional and massive primary bedroom suite or can easily be divided to create an additional 5th bedroom as well as home office or media room. Plaza 400 is a full-service, white-glove co-op in Sutton Place with on-site management. Amenities include a covered driveway, 24-hour door attendants, concierge desk, rooftop outdoor heated pool, fitness center, residents lounge, package room, discounted in-building garage, children’s playroom, bike room, live-in super, as well as a large central laundry room. Maintenance fees include all utilities! Pieds-a-terre, guarantors, and co-purchasing are permitted with board approval. 70% financing is allowed as is subletting for 3 out of 5 years. Some photos are virtually staged.

Ideally situated at the crossroads of Nolita and Soho, this spectacular Andre Balazs boutique condo is the most sought after address. This high floor convertible four bedroom, three bathroom designer home is everything a downtown New Yorker would want. At nearly 2,500 +/- square feet, this expansive loft boasts breathtaking panoramic city, water, and Williamsburg Bridge views. The open kitchen is anchored by oversized white Carrera marble counters and back splashes along with a top of the line appliance package. The luxurious baths boast over-sized Kohler soaking tubs and separate showers with Blue de Savioe marble and white lacquered cabinets. The master bedroom suite includes a 5 fixture bath and a large walk in closet. The thoughtfully designed interiors by famed Architect Richard Gluckman include solid ash wood flooring, 10’ ceilings, and central air-conditioning. One Kenmare Square is a 53 unit, 11 story modern glass tower centrally located near the finest shopping boutiques and best restaurants. Amenities include a 24-hour concierge, fully equipped gym, and an on-site building manager. Capital Assessment: $620.40. The unit does not come with the storage.

Location, Location, Location, Sun Filled Legal Two-Family Semi-Detached Home. Main Level features Living Room, Master Bdrm, Bedroom, Full Bath and Access to Backyard. Lower level includes, Eat-In-Kitchen W/ SS, Dining, Full Bath, Laundry Rm, Boiler Area. Second Floor, recently renovated Kitchen, Living Room W/ Dining, Bedroom, Full Bath. Private Backyard, conveniently located to restaurants, Public Transportation, Railroad, Shopping, Park Schools and Highways. Excellent Investment Opportunity!

Apartment 8L is a beautiful studio apartment on a high floor. This tranquil apartment features Central heat and AC, hardwood floors throughout, great closet space, and separate kitchen. The Continental Condominium is a full-service prewar condominium building with great amenities including a 24- hour doorman, a live-in super, storage space, bike storage and laundry room. There is currently a monthly assessment of $180.30.

Spectacular 360-degree views from this 4 Bedroom, 3.5 Bath Duplex, with 6 balconies that offer expansive views of Central Park, the Reservoir, the East River, and the Manhattan Skyline. Incredible sunrises and sunsets are only part of the magic. The apartment features a sunny, chefs-kitchen with top of the-line appliances that include a Wolf Range, Sub Zero Refrigerator and Miele Dishwasher, with a separate dining area that is wonderful for both large scale entertaining and intimate gatherings that opens to a wraparound balcony. A spacious living room offers two seating areas, walls of oversized windows and access to its own dramatic, corner, wrap-balcony. There are three large bedrooms, each with its own outdoor space and en- suite bathrooms. The windowed 4th bedroom is currently being used as a dedicated laundry and utility room with a Miele washer/dryer, but can easily be converted back to a bedroom or office. The Monarch is a full-service condominium steps to shopping and transportation, with a 24 HR doorman and concierge, a beautiful atrium enclosed swimming pool, a fitness center that includes sauna and steam rooms, and a garage on-site. Sorry, dogs not permitted.

IMMEDIATE OCCUPANCY. Luxury living awaits you in this meticulously and efficiently designed south-facing one-bedroom, one-bathroom jewel in Midtown-east. This serene and light-bathed home welcomes you with high ceilings and an immaculately-appointed chef’s kitchen featuring customized cabinetry by Lineadecor, specialty Italian sourced stone countertops, polished chrome tapware, and a suite of premium Miele and Bertazzoni appliances. With natural white oak floors, high quality craftsmanship is displayed throughout the home. The gracious open layout, perfect for seamless entertaining, invites you into the spacious living room overlooking an unmissable southern exposure through the Juliette balcony. Designed with serenity in mind this south facing, sun-drenched one-bedroom suite offers optimal closet space. Freshen up in the elegant Carrara marble tiled spa bath with a custom-fitted lacquer vanity by Lineadecor, a relaxing soaking tub, Kohler and Porcelanosa fixtures, and polished chrome accessories. Other highlights include; a convenient in-home Blomberg washer & dryer, a state-of-the-art Mitsubishi HVAC system to individualize your climate control, and technologically-advanced windows manufactured by Kolbe providing high acoustic and thermal performance. With its charming limestone façade and exceptional design, 323 East 53rd Street features 11 studios-to-one-bedroom homes. This intimate and impeccably designed boutique condominium completed in 2022, offers more than just a prime location in Midtown-east and an array of top local institutions and restaurants. The welcoming spacious lobby is fully equipped with a Butterfly MX virtual doorman system and Luxer One package locker system. Each residence includes a private dedicated storage room and access to the spacious residents-only roof deck. The projected real estate tax assumes a 17.5% reduction under the cooperative/condominium abatement – Real Property Tax Law § 467-a. Purchasers are advised to consult a tax professional to determine eligibility for the abatement program. Sponsor makes no representation or guarantee as to the applicability or availability of the abatement program and Purchasers should not purchase in reliance on receipt of the abatement.