---
title: "188 East 78th Street #15A, New York City, NY 10075"
description: "188 East 78th Street #15A, New York City, NY 10075 — Upper East Side, New York City, NY. Listing Price $4,200,000. Price Reduced: Reduced $300,000 (6.7%) from $4,500,000 on May 6, 2026. 3 bed, 4 bath, 2,068 sqft Illustrative Buyer Commission Share of $63,000 at closing, based on a 3% buyer-broker commission."
url: "https://realestaterebatesnewyork.com/buy/newyorkcity/manhattan/10075/188-east-78th-street-a-15A-ny-10075"
source: "Real Estate Rebate Team"
dateModified: "2026-09-23T16:48:40.736Z"
status: "Active"
---

# 188 East 78th Street #15A, New York City, NY 10075

Upper East Side, New York City, NY

Courtesy of Sothebys International Realty

Last updated: September 23, 2026, 12:48 PM

## At a Glance

- **Listing Price**: $4,200,000
- **Price Reduced**: Reduced $300,000 (6.7%) from $4,500,000 on May 6, 2026
- **Beds**: 3
- **Total Baths**: 4
- **Sqft**: 2,068
- **Common Charges**: $4,133 / mo
- **Monthly Taxes**: $3,075 / mo
- **Price per Sqft**: $2,031
- **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**: $4,200,000
- **Illustrative Buyer Commission Share**: -$63,000*
- **Illustrative Net Cost**: $4,137,000

*Illustrative Buyer Savings of $63,000 — 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)

![188 East 78th Street #15A, New York City, NY 10075 — photo 1 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/5bcc0333-16d2-4704-ad16-41cb6ec27dbf.jpg)
![188 East 78th Street #15A, New York City, NY 10075 — photo 2 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/66ffec7d-9ccf-42e6-9b4d-09738d9e800c.jpg)
![188 East 78th Street #15A, New York City, NY 10075 — photo 3 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/cc857bac-1639-49ed-ab1a-b983d487d414.jpg)
![188 East 78th Street #15A, New York City, NY 10075 — photo 4 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/4a5a038b-c8cb-4c96-b5a2-e1779a0d3525.jpg)
![188 East 78th Street #15A, New York City, NY 10075 — photo 5 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/f517a968-89f5-4b91-992c-d79376fb7409.jpg)
![188 East 78th Street #15A, New York City, NY 10075 — photo 6 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/2179c5c5-c463-479c-954c-46d9a2a8e7f4.jpg)
![188 East 78th Street #15A, New York City, NY 10075 — photo 7 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/a25779f4-faf5-47d5-b011-797278772a7e.jpg)
![188 East 78th Street #15A, New York City, NY 10075 — photo 8 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/9327690b-d748-475f-bf26-83e5702c5d99.jpg)
![188 East 78th Street #15A, New York City, NY 10075 — photo 9 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/a2d84168-b9c5-4371-95f2-e0a3b4501edb.jpg)
![188 East 78th Street #15A, New York City, NY 10075 — photo 10 of 10](https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/0655f5cd-61c6-4e5d-b7e6-668132dd9f15.jpg)

## Property Overview

SPACIOUS 3 BEDROOM / 3.5 BATH CONDO AT THE EMPIRE

RESIDENCE
Perfectly positioned on a charming tree-lined block on East 78th Street at Third Avenue, this beautifully renovated three-bedroom, three-and-a-half-bath residence at The Empire offers gracious Upper East Side living with modern comfort and thoughtful design.

The home recently underwent a full gut renovation, creating a cohesive and sophisticated interior throughout.

A welcoming formal gallery leads to a generously proportioned corner living and dining room where large windows frame open city views and fill the space with natural light. The layout flows effortlessly, creating an ideal setting for both relaxed living and entertaining.

The kitchen has been opened to the living area, creating a loft-like expanse. It features a Wolf range, Sub-Zero refrigerator, Miele dishwasher, Sharp drawer microwave, and elegant stone countertops. A south-facing Juliet balcony brings in fresh air and beautiful light—perfect for enjoying morning coffee. A custom built-in banquette adds both charm and functionality to the dining area.

The corner primary suite offers a serene retreat with a beautifully finished en-suite bath featuring floor-to-ceiling marble and Waterworks fixtures. The second bedroom includes a full wall of custom built-ins. The second and third bathrooms feature Kohler fixtures, glass shower enclosures, fully tiled finishes, and Toto toilets. The third bedroom faces east and is thoughtfully positioned for privacy.

Modern comfort and technology are seamlessly integrated throughout the home. Savant home automation controls lighting, TVs, Apple TV, HVAC, music, Xbox, and more. Lutron automated shades provide effortless light and privacy control.

Additional features include:
-Six new HVAC units
-Engineered wood flooring throughout (tile in bathrooms)
-Stackable full-sized washer and dryer
-Several windows replaced and all windows upgraded and serviced

Freshly painted and move-in ready, this exceptional residence offers sophisticated turnkey living in a prime Upper East Side location.

BUILDING
The Empire Condominium is a distinguished full-service residence in the heart of Lenox Hill, moments from Central Park and surrounded by the Upper East Side’s finest restaurants, cafés, boutiques, and cultural institutions.

Residents are welcomed by an elegant lobby with dramatic double-height ceilings and a signature spiral staircase leading to the mezzanine level. The building has recently undergone updates including refreshed hallways and upgraded amenity spaces.

Amenities & Services
-24-hour doorman and concierge
-Live-in resident manager
-State-of-the-art fitness center overlooking 78th Street
-Resident lounge with catering kitchen
-Children’s playroom
-Screening room
-Business center
-Landscaped multi-level courtyard garden
-Outdoor resident patio
-Private storage (subject to availability)
-Wine cellar storage (subject to availability)
-Pet-friendly building

Combining classic Upper East Side elegance with modern amenities and attentive service, The Empire offers a truly elevated Manhattan lifestyle.

Please call to schedule a private viewing of this turnkey home.

## Property Details

- **Property Type**: Condominium
- **Beds**: 3
- **Total Baths**: 4
- **Rooms**: 7
- **Sqft**: 2,068 sqft
- **Stories**: 32
- **Year Built**: 2000
- **Price per Sqft**: $2,031
- **Common Charges**: $4,133 / Monthly
- **Monthly Taxes**: $3,075 / mo
- **Listed On**: Mar 16, 2026
- **Days on Market**: 195 Days

### Residence Features

- Central Air
- Common On Floor
- Common Area
- In Unit
- Garage
- Valet
- Building Garden
- Balcony
- Building Roof Deck
- Private Outdoor Space Under 60 Sqft
- Entrance Foyer
- Sauna
- Dryer
- Dishwasher
- Washer
- Hardwood
- City
- Skyline

### Building Amenities

- Clubhouse
- Sauna
- Garage
- Valet

## Estimated Monthly Payment

**$28,445 / month**, assuming a 20% down payment ($840,000), a 6.5% interest rate and a 30-year term. The page's calculator lets a buyer change all three.

- **Principal & Interest**: $21,237
- **Property Taxes**: $3,075
- **Common Charges**: $4,133

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

## Sales and market data

### Recent sales

24 apartments at The Empire have recorded sales since September 2021, the most recent for $3,275,000 in January 2026. Prices are the figures recorded with the City, not asking prices.

| Unit | Beds | Sq Ft | Sold Price | $/ft² | Sold | Source |
| --- | --- | --- | --- | --- | --- | --- |
| 9C (Apartment) | 2 | 1,681 | $3,275,000 | $1,948/ft² | January 28, 2026 | City record |
| 5D (Apartment) | 2 | 1,503 | $2,390,500 | $1,590/ft² | January 27, 2026 | City record · MLS |
| 4D (Apartment) | 2 | 2,011 | $2,295,000 | $1,141/ft² | September 15, 2025 | City record · MLS |
| 12A (Apartment) | 3 | 2,068 | $3,200,000 | $1,547/ft² | September 4, 2025 | City record |
| 12B (Apartment) | — | 1,886 | $3,500,000 | $1,856/ft² | March 20, 2025 | City record |
| 16A (Apartment) | 3 | 2,068 | $3,850,000 | $1,862/ft² | December 23, 2024 | City record · MLS |
| 19A (Apartment) | 4 | 2,530 | $4,400,000 | $1,739/ft² | August 14, 2024 | City record · MLS |
| 19B (Apartment) | 5 | 2,874 | $5,350,000 | $1,862/ft² | April 2, 2024 | City record · MLS |
| 23B (Apartment) | 4 | 2,874 | $6,363,000 | $2,214/ft² | November 17, 2023 | City record · MLS |
| 24B (Apartment) | 5 | 2,874 | $5,900,000 | $2,053/ft² | November 15, 2023 | City record · MLS |
| 9C (Apartment) | 2 | 1,681 | $2,250,000 | $1,338/ft² | November 7, 2023 | City record · MLS |
| PH B (Apartment) | 3 | 2,601 | $4,120,000 | $1,584/ft² | July 14, 2023 | City record · MLS |
| 22A (Apartment) | 4 | 2,530 | $4,500,000 | $1,779/ft² | June 30, 2023 | City record · MLS |
| 23A (Apartment) | 2 | 2,530 | $3,850,000 | $1,522/ft² | May 2, 2023 | City record |
| 4C (Apartment) | 2 | 1,513 | $1,815,000 | $1,200/ft² | December 6, 2022 | City record · MLS |
| 6B (Apartment) | 3 | 2,299 | $3,850,000 | $1,675/ft² | November 28, 2022 | City record · MLS |
| 15A (Apartment) | 3 | 2,068 | $3,300,000 | $1,596/ft² | October 3, 2022 | City record · MLS |
| 28B (Apartment) | 4 | 2,845 | $6,000,000 | $2,109/ft² | July 6, 2022 | City record · MLS |
| 22B (Apartment) | 3 | 2,874 | $5,000,000 | $1,740/ft² | June 1, 2022 | City record |
| 30A (Apartment) | 3 | 2,156 | $4,525,000 | $2,099/ft² | May 24, 2022 | City record · MLS |
| 5E (Apartment) | 1 | 1,782 | $2,700,000 | $1,515/ft² | May 9, 2022 | City record |
| PH A (Apartment) | 2 | 2,156 | $3,590,000 | $1,665/ft² | March 30, 2022 | City record · MLS |
| 15A (Apartment) | — | 2,068 | $3,375,000 | $1,632/ft² | March 23, 2022 | City record |
| 10A (Apartment) | 3 | 2,068 | $3,800,000 | $1,838/ft² | December 22, 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

- **This home**: $4,200,000
- **Median sold price**: $3,850,000
- **Difference**: +$350,000 (+9.1%)
- **This home, $/ft²**: $2,031
- **Median $/ft²**: $1,707
- **Comparable sales**: 8
- **Sales from**: December 2021 – September 2025
- **Middle half of those sales**: $3,675,000 – $4,221,250

Based on three-bedroom sales at The Empire.

### How these sales were negotiated

- **Typical time to find a buyer**: 32 days (6 sales)
- **Typical time to close**: 46 days (6 sales)

Based on three-bedroom sales at The Empire with the required listing and closing data. Sample sizes vary by metric.

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.

### Price trend

Median price per square foot, sales at The Empire

| Year | Median $/ft² | Sales |
| --- | --- | --- |
| 2017 | $1,568/ft² | 13 |
| 2018 | $1,886/ft² | 4 (thin) |
| 2019 | $1,660/ft² | 3 (thin) |
| 2020 | $1,487/ft² | 4 (thin) |
| 2022 | $1,665/ft² | 9 |
| 2023 | $1,681/ft² | 6 |
| 2024 | $1,862/ft² | 3 (thin) |
| 2025 | $1,547/ft² | 3 (thin) |

Based on recorded sales at The Empire.

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.

Sales data through January 2026.

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 The Empire](https://realestaterebatesnewyork.com/buildings/new-york-city/manhattan/the-empire)

## Price and Property History for 188 East 78th Street, Unit 15A

Review the recorded listing activity for 188 East 78th Street, Unit 15A, including asking-price changes and prior market dates.

- **Latest price change**: Reduced by $300,000, or 6.7%, on May 6, 2026
- **Originally listed**: January 15, 2026 at $4,500,000
- **Current asking price**: $4,200,000
- **Last sold (recorded)**: $3,300,000 on October 3, 2022

| Date | Price | Listing event |
| --- | --- | --- |
| September 8, 2026 | $4,200,000 | Returned to the market |
| September 2, 2026 | $4,200,000 | Listing removed from the market |
| May 6, 2026 | $4,200,000 | Asking price reduced by $300,000, or 6.7% |
| January 15, 2026 | $4,500,000 | Listed for sale by Sothebys International Realty |
| October 3, 2022 | $3,300,000 | Sold — recorded sale price |
| August 17, 2022 | $3,300,000 | Entered contract |
| July 6, 2022 | $3,300,000 | Listed for sale by Compass |

## Property Tax History

Taxes at 188 East 78th Street #15A were $38,912 in 2026, up 3.3% from 2025.

| Year | Tax Assessment | Land | Additions | Billable Value | Property Tax | Tax Rate |
| --- | --- | --- | --- | --- | --- | --- |
| 2026 (FY 2026/27) | $324,938 | $47,117 | $277,821 | $311,294 | $38,912 | 12.5% (estimated) |
| 2025 (FY 2025/26) | $349,228 | $47,117 | $302,111 | $301,489 | $37,686 | 12.5% (estimated) |
| 2024 (FY 2024/25) | $316,938 | $47,117 | $269,821 | $287,323 | $35,915 | 12.5% |
| 2023 (FY 2023/24) | $297,339 | $47,117 | $250,222 | $278,364 | $34,801 | 12.502% |
| 2022 (FY 2022/23) | $292,479 | $47,117 | $245,362 | $271,048 | $10,005 after $23,244 abatement | 12.267% |
| 2021 (FY 2021/22) | $251,464 | $47,117 | $204,347 | $251,464 | $9,203 after $21,564 abatement | 12.235% |
| 2020 (FY 2020/21) | $278,401 | $47,117 | $231,284 | $263,761 | $32,356 | 12.267% |
| 2019 (FY 2019/20) | $272,144 | $47,117 | $225,027 | $250,758 | $31,277 | 12.473% |
| 2018 (FY 2018/19) | $260,756 | $47,117 | $213,639 | $236,987 | $29,889 | 12.612% |
| 2017 (FY 2017/18) | $260,846 | $47,118 | $213,728 | $229,539 | $29,195 | 12.719% |
| 2016 (FY 2016/17) | $246,663 | $47,118 | $199,545 | $222,131 | $28,637 | 12.892% |
| 2015 (FY 2015/16) | $213,399 | $47,117 | $166,282 | $215,235 | $27,729 | 12.883% |
| 2014 (FY 2014/15) | $203,288 | $47,117 | $156,171 | $214,379 | $27,558 | 12.855% |
| 2013 (FY 2013/14) | $223,497 | $47,118 | $176,379 | $217,241 | $28,556 | 13.145% |
| 2012 (FY 2012/13) | $223,793 | $47,117 | $176,676 | $217,796 | $23,285 | 13.181% |
| 2011 (FY 2011/12) | $224,593 | $47,117 | $177,476 | $215,396 | $23,472 | 13.433% |
| 2010 (FY 2010/11) | $209,121 | $47,117 | $162,004 | $212,929 | $17,705 | 13.353% |

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.

Where an abatement applies, Property Tax is the amount owed after it. Abatements are granted to the property and do not necessarily transfer to a new owner.

Figures are the New York City Department of Finance assessment roll for tax lot 1014121139. 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

### The Empire

Lenox Hill · Condominium

188 East 78th Street, New York, NY 10021

A building in Lenox Hill, currently featuring 1 active listing.

- **Year Built**: 2000
- **Active Units**: 1
- **Floors**: 32

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

### Available Residences — For Sale (1)

| Unit | Beds | Baths | Size | Price / Ft² | Price | Listing Office | Listed Date | Days on Market |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| [15A](https://realestaterebatesnewyork.com/buy/newyorkcity/manhattan/10075/188-east-78th-street-a-15A-ny-10075) | 3 | 4 | 2,068 sqft | $2,031 | $4,200,000 (-6.7%) | Sothebys International Realty | Mar 16, 2026 | 195 days |

## 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)

## Upper East Side

Overview of Upper East Side

[Explore Upper East Side](https://realestaterebatesnewyork.com/neighborhoods/new-york-city/manhattan/upper-east-side) · [All Neighborhoods](https://realestaterebatesnewyork.com/neighborhoods)

### Nearby Upper East Side

- [Central Park real estate for sale](https://realestaterebatesnewyork.com/neighborhoods/new-york-city/manhattan/central-park)
- [Roosevelt Island real estate for sale](https://realestaterebatesnewyork.com/neighborhoods/new-york-city/manhattan/roosevelt-island)
- [Upper West Side real estate for sale](https://realestaterebatesnewyork.com/neighborhoods/new-york-city/manhattan/upper-west-side)
- [Midtown real estate for sale](https://realestaterebatesnewyork.com/neighborhoods/new-york-city/manhattan/midtown)
- [Theater District real estate for sale](https://realestaterebatesnewyork.com/neighborhoods/new-york-city/manhattan/theater-district)
- [East Harlem real estate for sale](https://realestaterebatesnewyork.com/neighborhoods/new-york-city/manhattan/east-harlem)

## Related Links

- [The Empire — building page](https://realestaterebatesnewyork.com/buildings/new-york-city/manhattan/the-empire)
- [Upper East Side neighborhood guide](https://realestaterebatesnewyork.com/neighborhoods/new-york-city/manhattan/upper-east-side)
- [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.