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2 Gotham Center is a $316 million project, with a 21-story tower on the corner of Queens Plaza and 28th Street that includes approximately 9,400 square feet of ground-floor retail space. The tower is home to the New York City Department of Health and is the first phase of the proposed 3.5-million-square-foot Gotham Center development. Phase 2 includes a 42-story, 700-unit rental tower. The cost of mega development, which is expected to last three phases, is estimated to be roughly $875 million.