49-05 104 STREET
49-05 104 STREET is a Class S2 (two-family + store) building in Queens (BBL 4019930047) built in 1931, with 3 residential units across 2 floors.
The building is in NYC community district 404, council district 21, zoning district R6B, on a 2,186-square-foot lot with a building footprint of 3,060 square feet.
The current registered owner of record per NYC PLUTO is 104 GROUP LLC.
The most recent ACRIS deed transfer for this BBL was recorded on January 11, 2023 when LUCA, FRANK; LUCA, LOUIS; THE JOYCE LUCA FAMILY IRREVOCABLE TRUST conveyed the property to 104 GROUP LLC for $1.59M. The transaction was financed with a $690K mortgage from Connectone Bank.
The building is registered with NYC HPD's landlord-registration system and has no open HPD housing-maintenance code violations on record as of May 17, 2026.
Data sourced daily from NYC PLUTO (Department of City Planning), NYC ACRIS (Department of Finance), and NYC HPD housing-maintenance code violations.
Owner of record
HPD registered contacts
- Head OfficerDAVID ESHAGHOFF
- Corporate Owner104 GROUP LLC
Most recent deed
Recent ACRIS documents (last 4)
Building stats
- Zoning:
- R6B
- Lot size:
- 2,186 sqft
- Building area:
- 3,060 sqft
- Floors:
- 2
- Assessed value:
- $73K
- Community district:
- 404
- Council district:
- 21
HPD violations
Recent HPD violation details
- Class IInspected Nov 25, 2025§27-2107 ADM CODE OWNER FAILED TO FILE A VALID REGISTRATION STATEMENT WITH THE DEPARTMENT AS REQUIRED BY ADM CODE §27-2097 AND IS THEREFORE…
- Class IInspected Dec 4, 2024§27-2107 ADM CODE OWNER FAILED TO FILE A VALID REGISTRATION STATEMENT WITH THE DEPARTMENT AS REQUIRED BY ADM CODE §27-2097 AND IS THEREFORE…
- Class IInspected Nov 29, 2023§27-2107 ADM CODE OWNER FAILED TO FILE A VALID REGISTRATION STATEMENT WITH THE DEPARTMENT AS REQUIRED BY ADM CODE §27-2097 AND IS THEREFORE…
Recent ACRIS activity
Frequently asked questions about 49-05 104 STREET
Who owns 49-05 104 STREET?
The current registered owner of record for 49-05 104 STREET per NYC PLUTO is 104 GROUP LLC. The most recent ACRIS deed transfer for this BBL was recorded on January 11, 2023 when the property was conveyed to 104 GROUP LLC. PLUTO ownership is refreshed monthly by NYC Department of Finance; the registered owner may not reflect transactions recorded within the last 30 days.
When was 49-05 104 STREET last sold?
The most recent ACRIS deed transfer for 49-05 104 STREET was recorded on January 11, 2023, when LUCA, FRANK; LUCA, LOUIS; THE JOYCE LUCA FAMILY IRREVOCABLE TRUST conveyed the property to 104 GROUP LLC for $1.59M. The transaction was financed with a $690K mortgage from Connectone Bank.
How many HPD violations does 49-05 104 STREET have?
No open HPD housing-maintenance code violations are on record for 49-05 104 STREET as of May 17, 2026. The building is registered with NYC HPD's landlord-registration system. HPD violation data is pulled daily from the NYC Open Data violations feed.
What is the assessed value of 49-05 104 STREET?
NYC Department of Finance assesses 49-05 104 STREET at $73K for the current tax year. NYC assesses property at a fraction of estimated market value (the assessment ratio varies by tax class — 6% for tax class 1 one-to-three-family dwellings, approximately 45% for tax class 2 rental apartment buildings), so the market value implied by this assessment is meaningfully higher. Assessment data is published by NYC Department of Finance.
What building class is 49-05 104 STREET and what does that mean?
49-05 104 STREET is NYC building class S2 — Two-family + store. A two-family dwelling with one store unit. Building class is assigned by NYC Department of Finance and recorded in PLUTO; it determines the property's tax class and the regulatory regime that applies.