---
title: "139 East 23rd Street #3, New York City, NY 10010"
description: "139 East 23rd Street #3, New York City, NY 10010 — Kips Bay, New York City, NY. Listing Price $2,450,000. In contract 8/22/2026. 2 bed, 2 bath, 1,535 sqft Illustrative Buyer Commission Share of $36,750 at closing, based on a 3% buyer-broker commission."
url: "https://realestaterebatesnewyork.com/buy/newyorkcity/manhattan/10010/139-east-23rd-street-3-ny-10010"
source: "Real Estate Rebate Team"
status: "Pending"
---

# 139 East 23rd Street #3, New York City, NY 10010

Kips Bay, New York City, NY

Courtesy of Brown Harris Stevens Residential Sales LLC

## At a Glance

- **Listing Price**: $2,450,000
- **Status**: In contract 8/22/2026
  In Contract/Lease Signed indicates an offer has been made and accepted by the seller/landlord, with the deal pending completion.
- **Beds**: 2
- **Baths**: 2
- **Sqft**: 1,535
- **Common Charges**: $1,240 / mo
- **Price per Sqft**: $1,596
- **Brokerage Fee**: Share Eligible

## The Private Brokerage Advantage

As an independent luxury buyer representative, Régis shares 50% of the buyer-side commission he actually receives on your purchase. Eligible buyers receive that Buyer Commission Share directly at closing to offset closing costs, down payments, or renovations. The figures below are illustrative, based on a **3% buyer-broker commission**; your share follows the commission offered on the transaction.

- **Contract Purchase Price**: $2,450,000
- **Illustrative Buyer Commission Share**: -$36,750*
- **Illustrative Net Cost**: $2,413,250

*Illustrative Buyer Savings of $36,750 — 50% of a 3% buyer-broker commission, shared at closing.*

[Request a private tour](https://realestaterebatesnewyork.com/contact) · [Estimate your Buyer Commission Share](https://realestaterebatesnewyork.com/calculators/buyer-closing-cost-calculator)

## Photos (10)

![139 East 23rd Street #3, New York City, NY 10010 — photo 1 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/67cfff04-6bc4-4841-9ecf-d1dfbc0c70f4.jpg)
![139 East 23rd Street #3, New York City, NY 10010 — photo 2 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/5a840068-5341-43b4-9239-b5fb8b80fd67.jpg)
![139 East 23rd Street #3, New York City, NY 10010 — photo 3 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/d66669a9-c528-4830-9e0a-8ac7931023ab.jpg)
![139 East 23rd Street #3, New York City, NY 10010 — photo 4 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/fe40e606-9f95-4426-81f3-6566da3dd534.jpg)
![139 East 23rd Street #3, New York City, NY 10010 — photo 5 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/4b11c416-63c3-40ab-8546-a4ba5c77b650.jpg)
![139 East 23rd Street #3, New York City, NY 10010 — photo 6 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/4b01b40c-bf63-4335-923c-13e2d8d8b4d8.jpg)
![139 East 23rd Street #3, New York City, NY 10010 — photo 7 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/26e093f3-acf6-4382-8519-a4a597b305ae.jpg)
![139 East 23rd Street #3, New York City, NY 10010 — photo 8 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/ff9c56f0-e224-4f48-9fcd-573bce4bbc61.jpg)
![139 East 23rd Street #3, New York City, NY 10010 — photo 9 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/ae2d381c-5897-40b5-b0b9-5c607d08edf4.jpg)
![139 East 23rd Street #3, New York City, NY 10010 — photo 10 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/157a9480-fcde-449a-bd5c-cfd81632cd8b.jpg)

## Property Overview

All showings conducted by appointment, including open houses. Contact the listing agent for details and scheduling.

 Introducing a rare opportunity to own a full-floor residence at Gramercy North, an exclusive boutique condominium comprised of 14 meticulously-crafted homes designed by acclaimed Italian architect Stefano Pasqualetti. Perfectly positioned in the heart of Gramercy, moments from Madison Square Park, Gramercy Park, and Manhattan's most coveted dining, shopping, and cultural destinations, experience a new standard of boutique luxury living in one of Manhattan's most sought-after neighborhoods.

 Arrive directly via private elevator into a sun-drenched living and entertaining space where dramatic south-facing, wall-to-wall windows bathe the interiors in natural light. Thoughtfully-enhanced with updates to the original floor plan, the residence has been elevated to maximize both functionality and flow, creating an effortless balance between refined design and everyday comfort.

 The expansive living area is anchored by stunning, backlit custom Lazzoni built-ins, adding architectural depth, elegant storage solutions, and a bespoke design that sets this residence apart from the rest of the building. Exquisite fixtures, designer furnishings, and curated finishes complement the home's sophisticated ambiance, while 7-inch-wide pale hardwood flooring, Italian-made Effebiquattro doors, and LEMA custom closets reinforce the residence's impeccable craftsmanship.

 At the heart of the home lies a spectacular chef's kitchen designed for both entertaining and daily living. European oak cabinetry is paired with striking Arabescato Vagli marble countertops and backsplash, while integrated Miele appliances, including a vented gas cooktop and built-in microwave, deliver exceptional performance. A beautifully designed center island with generous storage and counter seating for four creates the perfect gathering space for casual dining, morning coffee, or evening cocktails.

 Privately situated down a long hallway flanked with a coat closet and private refuse chute, the serene bedroom wing offers a quiet retreat from the city below. The luxurious primary suite features a sprawling custom walk-in wardrobe and a spa-caliber en-suite bath clad in exquisite Travertino Silver Roman marble, complete with a floating double vanity and oversized rain shower that evokes the tranquility of a private wellness retreat. The secondary bedroom and bath are equally refined, offering comfort, elegance, and abundant natural light.

 Additional highlights include central air/heat, an in-unit Miele washer and dryer, virtual doorman service with secure package room, bicycle storage, and access to a beautifully landscaped rooftop terrace featuring an outdoor kitchen, lounge, dining, and iconic Manhattan skyline views.

 Situated at the crossroads of Gramercy, NoMad, Flatiron, Chelsea, and Kips Bay, Gramercy North places the very best of downtown Manhattan at your doorstep. Renowned restaurants, upscale fitness clubs, Whole Foods, Trader Joe's, and multiple subway lines including the 4/5/6, N/Q/R/W are all moments away.

 Private showings are now available - contact the listing agent today to schedule your exclusive tour of Gramercy North.

## Property Details

- **Property Type**: Loft
- **Beds**: 2
- **Baths**: 2
- **Rooms**: 6
- **Sqft**: 1,535 sqft
- **Stories**: 15
- **Year Built**: 2020
- **Price per Sqft**: $1,596
- **Common Charges**: $1,240 / Monthly
- **Listed On**: Jul 7, 2026
- **Days on Market**: 62 Days

### Residence Features

- Building Other
- In Unit
- Building Roof Deck
- Dishwasher
- City

## Sales Evidence

### Recent closed sales

15 apartments at Gramercy North have recorded sales since September 2021, the most recent for $2,500,000 in October 2025. Prices are the figures recorded with the City, not asking prices.

| Unit | Beds | Sq Ft | Sold Price | $/ft² | Sold | Source |
| --- | --- | --- | --- | --- | --- | --- |
| 8 (Apartment) | 2 | 1,535 | $2,500,000 | $1,629/ft² | October 10, 2025 | City record · MLS |
| 7 (Apartment) | 2 | 1,535 | $2,400,000 | $1,564/ft² | June 20, 2025 | City record · MLS |
| 14 (Apartment) | 2 | 1,535 | $2,432,500 | $1,585/ft² | February 4, 2025 | City record · MLS |
| 12 (Apartment) | 2 | 1,535 | $2,375,000 | $1,547/ft² | January 23, 2025 | City record · MLS |
| 15 (Apartment) | 2 | 1,535 | $2,615,000 | $1,704/ft² | December 2, 2024 | City record · MLS |
| 9 (Apartment) | 2 | 1,535 | $2,250,000 | $1,466/ft² | March 20, 2024 | City record · MLS |
| 2 (Apartment) | 2 | 1,535 | $2,325,000 | $1,515/ft² | February 15, 2024 | City record · MLS |
| 7 (Apartment) | 2 | 1,535 | $2,400,000 | $1,564/ft² | October 13, 2023 | City record · MLS |
| 3 (Apartment) | 2 | 1,535 | $2,200,000 | $1,433/ft² | September 5, 2023 | City record · MLS |
| 10 (Apartment) | 2 | 1,535 | $2,815,000 | $1,834/ft² | January 18, 2023 | City record · MLS |
| FLOOR4 (Apartment) | 2 | 1,535 | $2,562,047 | $1,669/ft² | July 29, 2022 | MLS |
| 4 (Apartment) | — | 1,535 | $2,646,609 | $1,724/ft² | July 29, 2022 | City record |
| 5 (Apartment) | 2 | — | $2,675,000 | — | May 6, 2022 | City record · MLS |
| 9 (Apartment) | 2 | 1,535 | $2,500,000 | $1,629/ft² | January 28, 2022 | City record · MLS |
| PH (Apartment) | 2 | 1,535 | $3,100,000 | $2,020/ft² | December 15, 2021 | City record · MLS |

Every row is a recorded transaction, including ancillary spaces such as storage and staff rooms where they were sold separately. Those are excluded from the benchmark below.

### How this price compares

The median closed price for comparable two-bedroom sales at Gramercy North is $2,432,500, based on 13 sales between December 2021 and October 2025. This home is asking $2,450,000, $17,500 above that median. The middle half of those sales closed between $2,375,000 and $2,615,000.

- **Median closed price**: $2,432,500
- **Middle half**: $2,375,000 – $2,615,000
- **Based on**: 13 two-bedroom sales at Gramercy North
- **Period**: December 2021 – October 2025
- **Median $/ft²**: $1,574/ft²

Across the 13 of these sales with a published asking price, the median closed at 94.2% of what it originally asked. 69% of them closed below the original ask.

### How these sales were negotiated

- **Sold vs original ask**: 94.2% of the original ask
- **Closed below ask**: 69% of 13 sales
- **Listed → in contract**: 93 days (about 13 weeks)
- **In contract → closed**: 49 days (about 7 weeks)

Across the 13 of these sales with a published asking price, the median closed at 94.2% of what it originally asked. 69% of them closed below the original ask.

Half of these homes were in contract within 93 days (about 13 weeks) of coming to market, based on the 10 with a recorded listing date.

Once a deal was agreed, closing took a further 49 days (about 7 weeks), based on the 10 with both dates recorded.

These are two separate periods measured on different clocks — time to find a buyer, and time from agreed deal to closing. They are medians of different sets of sales and do not add together into a single "days on market" figure.

Based on 13 two-bedroom sales at Gramercy North, December 2021 – October 2025. Each figure counts only the sales that recorded the dates it needs, which is why the denominators differ.

### Price trend

Median price per square foot for sales at Gramercy North, 2023 to 2025. Price per square foot is used rather than sale price so the line follows the market rather than whichever apartments happened to change hands that year.

| Year | Median $/ft² | Sales |
| --- | --- | --- |
| 2023 | $1,564/ft² | 3 (thin) |
| 2024 | $1,515/ft² | 3 (thin) |
| 2025 | $1,574/ft² | 4 (thin) |

Years marked "thin" rest on fewer than 5 sales, where a single unusual apartment moves the median a long way. Read those points as the small samples they are rather than as the market turning.

Sale prices are the consideration recorded with the City in ACRIS, and each sale is dated by the day the City recorded it. A closing date reported to the MLS typically falls one to two weeks earlier. Recorded sales describe what has already happened and are not an appraisal, a valuation, or an estimate of what this home will sell for.

[See every recorded sale at Gramercy North](https://realestaterebatesnewyork.com/buildings/new-york-city/manhattan/gramercy-north)

## Price and Property History for 139 East 23RD Street, Unit 3

Review the recorded listing activity for 139 East 23RD Street, Unit 3, including asking-price changes and prior market dates.

- **Entered contract**: August 22, 2026
- **Last sold (recorded)**: $2,200,000 on September 5, 2023

| Date | Price | Listing event |
| --- | --- | --- |
| August 22, 2026 | $2,450,000 | Entered contract |
| July 7, 2026 | $2,450,000 | Listed for sale by Brown Harris Stevens Residential Sales LLC |
| September 5, 2023 | $2,200,000 | Sold — recorded sale price |
| June 28, 2023 | $2,200,000 | Entered contract |
| January 27, 2023 | $2,350,000 | Listed for sale by Douglas Elliman Real Estate |

## Property Tax History

Taxes at 139 East 23rd Street #3 were $34,481 in 2026, up 2.3% from 2025.

| Year | Tax Assessment | Land | Additions | Billable Value | Property Tax | Tax Rate |
| --- | --- | --- | --- | --- | --- | --- |
| 2026 (FY 2026/27) | $297,590 | $48,339 | $249,251 | $275,846 | $34,481 | 12.5% (estimated) |
| 2025 (FY 2025/26) | $308,855 | $48,339 | $260,516 | $269,645 | $33,706 | 12.5% (estimated) |
| 2024 (FY 2024/25) | $290,517 | $48,339 | $242,178 | $262,352 | $32,794 | 12.5% |
| 2023 (FY 2023/24) | $292,382 | $48,339 | $244,043 | $259,100 | $32,393 | 12.502% |
| 2022 (FY 2022/23) | $250,781 | $48,339 | $202,442 | $247,558 | $30,368 | 12.267% |
| 2021 (FY 2021/22) | $217,927 | $48,339 | $169,588 | $211,481 | $25,875 | 12.235% |

The City has not published the official FY2026/27 and FY2025/26 tax rates yet. We calculated the tax for those years using the prior year’s rate, so treat them as an estimate rather than a figure the City has adopted. Every rate without the Estimated marker is the published one.

Tax Assessment is the assessed value on the City’s roll, and it is the figure other listing sites publish. It is not what the bill is calculated on. New York phases assessment changes in gradually for some tax classes, so the City bills the Billable Value shown beside it, less any exemption the owner holds. It usually trails the assessment, and it can sit above it for a few years after an assessment falls.

Figures are the New York City Department of Finance assessment roll for tax lot 1008791303. Assessed and billable values are determined by the City for tax purposes and are not an appraisal or an estimate of market value. Tax classes and rates are set annually and can change.

[How we source and calculate NYC property tax data](https://realestaterebatesnewyork.com/nyc-property-tax-data-methodology)

## About The Building

### Gramercy North

139 East 23rd Street, New York, NY 10010

A building in the neighborhood, currently featuring 1 active listing.

- **Year Built**: 2020
- **Total Units**: 1
- **Floors**: 15

[View the building page](https://realestaterebatesnewyork.com/buildings/new-york-city/manhattan/gramercy-north)

### Available Residences — For Sale (1)

| Unit | Beds | Baths | Size | Price / Ft² | Price | Listing Office | Listed Date | Days on Market |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| [3](https://realestaterebatesnewyork.com/buy/newyorkcity/manhattan/10010/139-east-23rd-street-3-ny-10010) | 2 | 2 | 1,535 sqft | $1,596 | $2,450,000 — In contract | Brown Harris Stevens Residential Sales LLC | Jul 7, 2026 | 61 days |

## Estimated Monthly Payment

**$13,629 / month**, assuming a 20% down payment ($490,000), a 6.5% interest rate and a 30-year term. The page's calculator lets a buyer change all three.

- **Principal & Interest**: $12,389
- **Common Charges**: $1,240

Estimates only. Actual payments may vary. Confirm terms with your lender.

## Potential NYC Second-Home Tax

This property may be subject to New York City’s non-primary residence surcharge if it is not used as a qualifying primary residence. The surcharge is based on the NYC Department of Finance market value, not the listing price.

[Estimate the Potential Surcharge](https://realestaterebatesnewyork.com/calculators/nyc-second-home-tax-calculator)

## Kips Bay

Medical Mile & Value

[Explore Kips Bay](https://realestaterebatesnewyork.com/neighborhoods/new-york-city/manhattan/kips-bay) · [All Neighborhoods](https://realestaterebatesnewyork.com/neighborhoods)

### Nearby Kips Bay

- [Murray Hill real estate for sale](https://realestaterebatesnewyork.com/neighborhoods/new-york-city/manhattan/murray-hill)
- [Gramercy real estate for sale](https://realestaterebatesnewyork.com/neighborhoods/new-york-city/manhattan/gramercy)
- [Flatiron District real estate for sale](https://realestaterebatesnewyork.com/neighborhoods/new-york-city/manhattan/flatiron-district)
- [Stuyvesant Town real estate for sale](https://realestaterebatesnewyork.com/neighborhoods/new-york-city/manhattan/stuyvesant-town)
- [Midtown real estate for sale](https://realestaterebatesnewyork.com/neighborhoods/new-york-city/manhattan/midtown)
- [East Village real estate for sale](https://realestaterebatesnewyork.com/neighborhoods/new-york-city/manhattan/east-village)

## Related Links

- [Gramercy North — building page](https://realestaterebatesnewyork.com/buildings/new-york-city/manhattan/gramercy-north)
- [Kips Bay neighborhood guide](https://realestaterebatesnewyork.com/neighborhoods/new-york-city/manhattan/kips-bay)
- [Estimate your Buyer Commission Share and closing costs](https://realestaterebatesnewyork.com/calculators/buyer-closing-cost-calculator)
- [Contact Régis Roumila](https://realestaterebatesnewyork.com/contact)

---

> RLS IDX Data display by Real Estate Rebate Team. This information is not verified for authenticity or accuracy and is not guaranteed and may not reflect all real estate activity in the market. ©2026 The Real Estate Board of New York, Inc., All rights reserved. IDX information is provided exclusively for consumers’ personal, non-commercial use and it may not be used for any purpose other than to identify prospective properties consumers may be interested in purchasing.

> All information furnished regarding property for sale, rental or financing is from sources deemed reliable, but no warranty or representation is made as to the accuracy thereof and same is submitted subject to errors, omissions, change of price, rental or other conditions, prior sale, lease or financing or withdrawal without notice. All dimensions are approximate. For exact dimensions, you must hire your own architect or engineer and the number of bedrooms listed is for informational purposes and is not a legal conclusion. Please consult with your own architect or engineer for exact dimensions and legal specifications.
