NYC tax lots, BBLs and condo units explained
Every New York City tax lot has a BBL: one borough digit, a five-digit block and a four-digit lot. A condominium has a billing lot for the building (lot 7501 and up) and a separate unit lot for each apartment (lot 1001 and up).
Reviewed
| Part | Digits | Example |
|---|---|---|
| Borough | 1 (1 Manhattan, 2 Bronx, 3 Brooklyn, 4 Queens, 5 Staten Island) | 3 |
| Block | 5 | 02387 |
| Lot | 4 | 0001 |
| BBL | 10 | 3023870001 |
Condominiums
- Unit lots (1001 and up) carry each apartment's owner, sales and taxes.
- The billing lot (7501 and up) carries the building as a whole and appears in the city's lot file.
- Deeds and mortgages for an apartment are recorded against its unit lot.
In Hercules, a condominium's building report lists every unit, and each unit has its own page.