They’re the owners of some of the priciest real estate in Manhattan — condos in luxe buildings like One57, 15 Central Park West and Trump Tower — and they owe the Big Apple more than $100,000 each in back real estate taxes, city records show.

These millionaires and billionaires are among the 22,629 property owners throughout the city that are delinquent on nearly $800 million in taxes on their home sweet homes, according to the Department of Finance.

That figure is down from the $890 million owed a year ago by some 24,202 property owners.

While working stiffs might have a ready excuse for not paying the tax man — like they just didn’t have the cash — these extraordinary folks have extraordinary excuses for not paying the tax man.

One property owner said he lost track of the tax bill because he was going through a divorce. Another said a year or so of bad investments left him a little short.
Here are the best excuses from the wealthy, but delinquent.

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