It depends. NYC co-op owners generally do not directly own a percentage of the land. Instead, they purchase shares in a corporation that owns the building and land, granting them a "proprietary lease" for their unit. The corporation holds the title, and shareholders (owners) possess stock certificates rather than a deed, though in some cases, the corporation itself holds a long-term ground lease instead of ownership, in which case the land value would be zero. Check with your owning corporation for more information about your particular property.
To determine the land value for a Manhattan co-op, if appropriate, you would apportion a share of the building's total land assessment, as indicated on the NYC property tax bill, based on your percentage of shares. Use the NYC Department of Finance Property Market Value Review for assessed land value, or apply the percentage of land value from the tax bill to your purchase price.
See this thread for another discussion of this issue, in which users were advised that land value would be zero.
@skygirlfly21
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