NY Property Records

239 W First St
Corning, City · Steuben County

$106,061Full market value210 · ResidentialSold $170,000 · Feb 2026
Owner of record
OwnerPearl, Jonathan T
Mailing address239 W First St · Corning, NY, 14830
Assessment · 2025 roll
Land assessed$14,500
Total assessed$105,000
Full market value$106,061
Est. annual tax$3,844 (2024, excl. special districts)
Building
StyleOld style
Year built1890
Living area1,680 sq ft
Bedrooms3
Full baths1
HeatHot air
FuelGas
Lot
Size0.12 acres (GIS)
Frontage × depth31 × 165 ft
Services & districts
WaterComm/public
SewerComm/public
UtilitiesGas & elec
School districtCorning (460300)
Recorded sales · 2
Deed$170,000Feb 23, 2026
seller JONATHAN TYLER PEARL
buyer KENNEDY PARKER
Liber 3206, page 163
Deed$78,000Jun 8, 2020
seller ISACCO A. VALLI
buyer JONATHAN TYLER PEARL
Liber 2831, page 344
From NYS RP-5217 transfer reports. For the deed itself, use the liber and page at the county clerk.
Deed & identifiers
Deed book / page2831 / 344
SBL31704300010410000000
Print key317.43-01-041.000
SWIS460300
Parcel ID46030031704300010410000000

Who owns 239 W First St?

239 W First St, Corning, City is owned by Pearl, Jonathan T per the 2025 NYS assessment roll. It last sold for $170,000 in Feb 2026.
Public record, NYS tax roll 2025. Values are the assessor's, not an appraisal. Provided for informational purposes only — accuracy and completeness are not warranted or guaranteed; verify against official sources before relying on it. Disclaimer · Request redaction

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