The Greenwich Village Society for Historic Preservation recently publicized their efforts to landmark and preserve 50 West 13th Street, a three-story building located in Manhattan between Fifth and Sixth Avenues (“Fighting to Save 50 West 13th Street,” Village Preservation News, Summer 2021). According to the Society, the building was constructed in 1846 and contains one of New York’s oldest off-off-Broadway theaters. It had also been the home of Jacob Day, a prominent African American citizen, during the 19th century.

How did the Society determine that the house was built in 1846? Dating a building constructed after 1866, when the Department of Buildings (DOB) was established, is easy. Beginning that year, builders were required to file an application with the DOB to construct a new building or to alter an existing one. The resulting application files, docket books and plans serve to precisely date when a building was constructed. 

But if the building pre-dates 1866, what resources are there to figure out when it was constructed?

Using 50 West 13th Street as an example, this blog will demonstrate how to use the Municipal Archives assessed valuation of real estate collection, a.k.a. the tax assessment ledgers, to research when a building was constructed. Although this information is specific to Manhattan, it can be used for research throughout the Boroughs, depending on the availability of tax assessment records.

• Municipal Archives Tax Assessment Holdings by Borough

• Bronx: 1897-1994

• Brooklyn*: 1866-1975

• Manhattan: 1789-1979

• Queens*: 1899-1993

• Staten Island*: 1899-1979

 *Assessed valuation information for some Staten Island (Richmond County), Brooklyn (Kings County), and Queens County towns prior to consolidation in 1898 can be found in the Old Town records.

New York City has always relied on revenue from property tax collections. Consequently, the tax assessment records were carefully maintained. The Municipal Archives began accessioning the tax assessment ledgers from the Department of Finance beginning in the 1960s. They comprise one of the core collections of the Archives and have helped generations of researchers documenting the physical city.

The tax assessment ledgers record the owner, or occupant, of the property and include a description of the property (dimensions of the lot and building), as well as the assessed valuation.

Research tip #1. Begin the research by examining the most recent records and extant historical photographs. 

The first step is to determine the block and lot numbers. Although the City instituted the unique block and lot property identification system for Manhattan beginning in the mid-1890s, it is still useful to establish the building’s current block and lot numbers, even for research that will extend back to the early 19th century. We’ll see why shortly. Block and lot numbers can be found at the Department of Buildings and Department of Finance websites, but we recommend using Sanborn or Bromley land atlases. In addition to the block and lot numbers, the atlases provide building dimension information. The 1934 Bromley atlas for 50 West 13th Street places it in block 576, lot 15. According to the atlas, the lot measures 21-feet by 103-feet and 3-inches. The three-story building measures 21 by 38-feet with a basement and includes a separate three-story structure against the rear property line.

The building depicted in the 1940 Tax photograph matches the description from the atlas. The picture also confirms that the building was a unique structure, i.e. not part of a row of similar buildings. In the 19th century builders often put up a series of connected houses with matching cornices, windows, stoops, etc. The 1940 tax photograph shows 50 W. 13th Street sandwiched between a much larger building to the left and a similar three-story (but not a twin) building to the right.

The property card is also a 20th century record, but still useful. The Department of Finance created the cards in the late-1930s, but typically they record assessment information dating back to 1926, and sometimes conveyance (ownership) data from even earlier. The conveyance section on the card for Manhattan block 576, lot 15 notes that “J. Day” conveyed the property to “M. Lawson,” on March 30, 1896, for $16,000, corroborating the Greenwich Village Society’s research identifying Jacob Day as owner of the building during the 19th century.    

Research tip #2.  Start the research by examining the tax assessment ledgers for 1895, 1896 or 1897. 

The City introduced the unique block and lot numbering system in the mid-1890s; beginning in 1895 properties are listed in the tax assessment ledgers by their new identification numbers. Prior to 1895, properties are listed by street address in ledgers according to the Ward. Although Wards were created as political subdivisions, the tax assessors also maintained their records by Ward. As the City’s population grew through the 19th century, new Wards were carved out from existing ones. In 1808, Manhattan was divided into ten Wards; by 1896 Manhattan (and annexed sections of The Bronx) had been divided into 24 Wards. There are Ward maps that can be used to identify in which Ward the property was located, but a better method is to research the tax assessment ledger for 1895, 1896 or 1897.  During this transition period from Ward to block and lot numbering, each property listing in the tax assessment ledger provides both numbers. The 1896 listing for 50 West 13th Street, a.k.a. Block 576, Lot 15, indicates it had been located in the 15th Ward of Manhattan with the “old ward” number 1539.      

Research tip #3. Research the tax assessment ledgers in reverse chronological order. 

After identifying the Ward and old ward numbers from the 1895, 1896 or 1897 tax assessment ledgers, carefully work back in time. It should be noted that the “or occupant” information renders the tax assessment ledgers not entirely reliable for researching ownership. It can be done, but advisedly. The assumption has always been that the tax assessor recording information in the ledger was mainly interested in receiving the tax payment, not necessarily the name of the person on the deed. However, a note appended to the assessment page for West 13th Street, in 1847, attests to their “assiduous” inquiries made “to get the right owners names. . .”.

When researching in the ledgers, look for changes in the property description, name of owner or occupant, street address, “old ward” number and/or the assessed valuation. The information pertaining to 50 West 13th Street in the 15th Ward tax assessment ledgers for 1896,1890, 1885, 1880, 1875, 1870, and 1865, remains constant (with only a gradual decrease in the assessed valuation) until 1860. In that year the “owner or occupant” column lists William B. Fash, and in the “remarks” column, the name Jacob Day is penciled. As noted above, the tax assessment ledger are not a reliable source of ownership information but in this case, it seems fairly clear that Jacob Day bought the house from William B. Fash sometime in 1860. 

The next stop in the research is 1858. This is an important year because the ledger format changes to include the dimensions of the lot and building in feet and inches, and number of stories of the building. Prior to 1858, the description column indicates only “lot” or “house and lot.”

William B. Fash is listed as the owner in 1858, and the description of the house and lot is consistent with later years, but the house number is recorded as 54, not 50. And to complicate the search, in 1851, the “ward map no.” for the Fash house changes from 1339 to 1336. Researching back from 1850 to 1849, 1848, and 1847, the owner is listed as William B. Fash and the description is “house and lot” with a valuation of $2,500, compared to $1,500 for the properties listed as vacant lots.

In 1846, there is a change.  The owner of ward map number 1336 is recorded as Gabriel H. Winter and the description of the property is one lot, but the words ‘house’ and ‘Fash’ are penciled along the entry.  In 1845, G. H. Winter is listed as the owner of 1336 and it is described as one lot assessed at $1,500. Short of climbing into a time machine and traveling back to 1846, the information recorded in the 1845, 1846 and 1847 tax assessment ledgers makes it reasonably clear that the house was built in 1846. It may not be possible to determine who built the house, Mr. Fash is a likely candidate, but at least the year of construction is known. 

Other collections in the Municipal Archives can be explored to learn more about the people who resided, or owned, 50 West 13th Street over the past 170 years—William Fash, Jacob Day, Mary Lawson, etc. as well as its conversion to a theater.  Look for future blogs that highlight these resources.