NYC Pied-à-Terre Tax: 3 Luxury Listings Under $5M That Are Unaffected

Amid the buzz surrounding NYC’s pied-à-terre tax, buyers in search of a second, third, or fourth home in the city are taking a closer look at listings that fall outside its reach. For those eyeing a New York pied-à-terre under $5 million, here are three standout residences that pair design-forward interiors with world-class amenities and some of the best views in the five boroughs.

Brooklyn Tower | 75C

Listed for $3.595M at Brooklyn Tower Brooklyn’s tallest building and only “supertall” this home delivers the height of luxury living in the heart of Downtown Brooklyn. Eleven-foot ceilings flood the residence with natural light and frame panoramic views of the Brooklyn and Williamsburg Bridges, the Manhattan skyline, the East River, and New York Harbor. Interiors designed by Gachot Studios feature European white oak flooring with a custom honey stain, Absolute Black stone countertops, rich mahogany millwork, and high-end Miele appliances. Residents also enjoy access to extensive state-of-the-art amenities, including Brooklyn’s largest Life Time location an 80,000-square-foot club opening later this year. With Downtown Brooklyn fast becoming one of the city’s most dynamic neighborhoods, Brooklyn Tower offers pied-à-terre seekers the highest, clearest view of the Manhattan skyline anywhere.

One Wall Street | 1602

Listed for $3.545M, this two-bedroom, two-bathroom residence at One Wall Street is bathed in natural light and framed by treelined views overlooking Trinity Church and Downtown Manhattan. Inside, the home is furnished by B&B Italia, a leader in style and design, with a warm and sophisticated palette throughout. The building offers 100,000 square feet of private amenities, including a 75-foot glass-enclosed Sky Pool with a wraparound outdoor terrace, The One Gym, and a fully equipped fitness center. Residents also enjoy complimentary membership and priority access to Life Time, the building’s four-level, 75,000-square-foot athletic country club offering premier fitness, recovery, and lifestyle programming.

McIntyre Building | Residence 701

Listed for $3.15M, this cinematic loft features 11-foot ceilings and oversized southwestern-facing windows flooded with natural light. Wide-plank wood floors, clean architectural lines, and an expansive open layout create a home that feels both grounding and effortless. The kitchen is anchored by a Calacatta Viola marble countertop and outfitted with a striking BlueStar oven, a PITT cooking system, a Fisher & Paykel refrigerator, and an integrated water filtration system. Two spa-like baths — one with a deep soaking tub, the other with an oversized rain shower — offer a calming retreat from the city beyond, while central air is discreetly placed to preserve the loft’s openness and architectural integrity.