71 Broadway Apartments

71 Broadway Apartments is a rental apartment building at 71 Broadway in the Financial District, Manhattan, owned and managed by Equity Residential. It occupies the Empire Building, the Beaux-Arts office tower at the corner of Broadway and Rector Street designed by Kimball & Thompson and completed in 1898, which was later converted to apartments. The building is a designated New York City landmark and is listed on the National Register of Historic Places.

Trinity Church and its churchyard stand directly across Broadway, and Wall Street begins a block north. Bowling Green, the Charging Bull and the National Museum of the American Indian lie south, with Battery Park and the Staten Island Ferry terminal beyond. The 4 and 5 stop at Wall Street, the R and W at Rector Street, the 1 at Rector Street, and the 2 and 3 at Wall Street.

The Empire Building was converted to apartments in the late 1990s, making it one of the first office-to-residential conversions in the Financial District under the city’s 1995 plan to revitalize Lower Manhattan, which offered tax incentives for turning older office buildings into housing. Its upper floors look directly down on Trinity Church’s spire and churchyard, one of the most distinctive views downtown.

The building has 237 apartments with the high ceilings and tall windows typical of turn-of-the-century office floors. Because the layouts follow the original structure, apartments of the same size can differ a good deal, so it is worth comparing several units before choosing.