Here is a List of the Highest-Taxed Office Properties in the U.S.

Manhattan saw an 11% property tax hike while Chicago is most-taxed outside of New York City.

Manhattan is home to 82 of the top 100 office properties when it comes to highest tax bill last year, according to a new survey by PropertyShark and CommercialEdge data, based on public records.

These assets generated roughly $2.2 billion in property tax revenue, accounting for 84% of the total contributed by all 100 properties in the ranking. They were led by the 1.9-million-square-foot General Motors Building in Midtown owned by Boston Properties, which paid roughly $79.7 million in property taxes in 2022. That’s approximately $14 million more than the runner-up, the MetLife Building, at $65 million, according to the report.

In terms of shifts within the list, Google-owned 111 Eighth Ave. — which was previously ranked seventh — climbed to third with a tally of $54.1 million.

The jump was the result of an 11% property tax hike, which added some $5.4 million to the tech giant’s payroll, according to the report.

“One of the most noteworthy shifts in the ranking was witnessed by 388 and 390 Greenwich St.,” according to the report, looking at the two buildings, owned by Citigroup, which have been undergoing a massive, $5 billion renovation since 2018.

As a result, this led to a property tax increase from $31.6 million to $52.1 million as the work slowly concluded, thereby taking the property from 27th place last year to sixth place this year.

Chicago had the second-greatest number of entries (15) garnering $344 million in total property taxes. The city’s Willis Tower came in at seventh place this year with a property tax bill of $50.2 million. Notably, according to the report, it was also the only entry from outside New York City among the 10 buildings with the highest property taxes in 2022.

When looking exclusively outside New York City, Chicago had 17 of the top 20 entries. San Francisco and Washington, D.C., each had three.

Salesforce Tower remains the highest-taxed office property on the West Coast.

In particular, the Salesforce Tower ranked second for property taxes paid in 2022 outside of New York City and finished 24th in the overall ranking after forking over $31 million.