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Real Property Income and Expense (RPIE) Statements
The Department of Finance (DOF) uses income and expense information each year to value income-producing properties. Property owners provide this information by completing the Real Property Income and Expense statement.
| In response to the COVID-19 pandemic, the Department of Finance has extended the deadline for Real Property Income and Expense (RPIE) statements and storefront registry filings from June 1, 2020, to July 1, 2020. |
New This Year: Storefront Registry & Rent Roll FilingStorefront Registry: Property owners who have ground-floor or second-floor storefronts must register these spaces with the City using the RPIE statement. Be sure to complete Section S in your RPIE statement. (More information below; please refer to the storefront registry user guide.) Supplemental Storefront Registry: Class two and four property owners who have filed storefront information as part of their 2019 RPIE filing must file a Supplemental Storefront Registration form to report any property ownership changes or storefront vacancies that occurred between January 1 and June 30, 2020, or the date you sold the property, whichever is earlier. File your registration here: Supplemental Storefront Registration. For more information, please refer to the supplemental storefront registry user guide. The deadline to file the Supplemental Storefront Registry is October 1, 2020. Rent Roll: RPIE filers whose properties have an actual assessed value of $750,000 or greater will be required to file an addendum containing rent roll information. The deadline to file this addendum is October 1, 2020. Please be advised that we have revised the residential rent roll requirements. The following information will not be required in the RPIE-2019: Number of Months Vacant, Name of Tenant, Net Rentable Area, Number of Rooms, Number of Full Bathrooms, Number of Half Bathrooms, Apartment Style, Start Date of Current Lease, End Date of Current Lease, and Free Rent Offered During Reporting Period. In the Monthly Rent column, report only the rent as of the last month of the reporting period. |
The deadline to file your RPIE statement is July 1, 2020. File your RPIE here: RPIE Statement Electronic Filing.
You must file your RPIE statement online unless you were previously approved to submit the statement by mail. We will use the information you provide to determine your property’s value for the 2021-22 tax year, which will begin on July 1, 2021. Thank you for providing information to help us value your property accurately and fairly.
Who needs to file?
- Storefront Registry (new for calendar year 2020): You must register with the City if you own a property with ground-floor or second-floor commercial premises (storefronts). This applies to all tax class two and four property owners with ground-floor or second-floor storefronts, even if you are otherwise exempt from filing an annual income and expense statement. Owners of class one property in commercially zoned areas must register their storefronts if the space was vacant or owner-occupied for any days during the previous year. Click here for a list of designated class one properties. For more information, please review the storefront registry requirements and frequently asked questions. (Please note that if your property is an adult care or nursing home facility, a gas station, self-storage facility, or a theatre or concert hall, you will be able to register your storefront beginning in April 2020. All others can register now.)
- Owners of income-producing properties with an actual assessed value of more than $40,000 on the 2020-21 tentative assessment roll must file a Real Property Income and Expense Statement or a claim of exclusion. To find out if you can claim an exclusion, review the RPIE filing information.
- Owners of utility-related property and equipment are required to file an REUC-RPIE statement.
- Some properties which meet the above criteria are exempt from filing an income and expense statement, including properties that are 100% property tax exempt. To get additional information on the filing requirements, review the RPIE filing information and frequently asked questions.
Information and Instructions
Which form should I use?
Use the table below to determine the form you need use or visit the RPIE Forms page for a list of all related forms.
You can read more information about how we estimate the market value of properties using income and expense data in the RPIE and Property Valuation Guide.
If you need to file for two or more properties, you may be able to file them together if the properties meet specific requirements. More information is available in the RPIE-2019 Worksheet and Instructions.
Utility companies must file the RPIE-2019U. For information on filing, download the REUC-RPIE filing guide (coming soon).
Tax Commission Income and Expense (TCIE) filers can use the RPIE statement to complete and print the TCIE. The TCIE must be printed and attached to your Tax Commission Application for Correction. The TCIE cannot be filed electronically.
REUC RPIE-2019 Sample Spreadsheets
You can see sample completed REUC RPIE-2019 spreadsheets here. Each spreadsheet represents a different REUC owner type: Other Equipment (coming soon), Cell Site (coming soon) or Emergency Backup Generator (coming soon). The columns to be completed for each owner type are highlighted. All information in the sample spreadsheets is fictitious.
Electronic Filing Instructions for RPIE
- Create a password for each property that you must file. You can re-enter the system to amend or complete your RPIE using this password. Utility owners completing the RPIE-2019U/(RPIE for REUC) form will enter the pseudo-borough-block-lot number to start the filing.
- Enter the requested information on each screen.
- You will be instructed to submit the application electronically. The application is available to print for your records. You must have completed and submitted your RPIE no later than July 1, 2020.
- Each time the "Next" and "Back" buttons are used, data entered on the screen will be automatically saved.
- To exit the system, close your browser.
- Help screens and form instructions are accessible from the top right hand of every screen.
The borough, block, and lot information cannot be changed once you have started the filing. If you have made an error in entering the borough, block, and lot information, you must Contact Us in order for the information to be deleted.
Non-Compliance Penalties
Required filers who do not file an RPIE-2019 or claim of exclusion face the following penalties. Penalties are based on the 2020-21 final assessed value of the property.
| FY21 Final Assessed Value | ||
| From | To | Penalty Amount |
| $40,001 | $99,999 | $300 |
| $100,000 | $249,999 | $750 |
| $250,000 | $499,999 | $1,500 |
| $500,000 | $999,999 | $3,000 |
| $1,000,000 | $4,999,999 | $5,000 |
| $5,000,000 | $9,999,999 | $20,000 |
| $10,000,000 | $14,999,999 | $40,000 |
| $15,000,000 | $24,999,999 | $60,000 |
| $25,000,000+ | $100,000 | |
Owners required to file a claim of exclusion who do not submit a claim will be fined $100.
Owners of income-producing property who fail to file an income and expense statement for three consecutive years may be subject to a penalty of five percent of the final actual assessed value of the property.
For a more complete explanation of the RPIE non-filer penalties, please read the Guide to Understanding the Penalty for Failure to File the Real Property Income and Expense Statement (the “RPIE”).
RPIE-2019 Non-Compliance Lists
The following lists identify properties that did not file a 2019 RPIE by the July 1, 2020 deadline. If you have questions about your non-compliant status, contact us.
| RPIE-2019 Nonfilers (Real Property) List |
Adobe PDF | MS Excel |
| Manhattan | Download | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | Download |
| REUC RPIE-2019 Nonfilers (Utility Property and Equipment) List |
Adobe PDF | MS Excel |
| Manhattan | Download | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | Download |
RPIE-2018 Non-Compliance Lists
The following lists identify properties that did not file a 2018 RPIE by the June 3, 2019 deadline.
| RPIE-2018 Nonfilers (Real Property) List |
Adobe PDF | MS Excel |
| Manhattan | Download | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | Download |
| REUC RPIE-2018 Nonfilers (Utility Property and Equipment) List |
Adobe PDF | MS Excel |
| Manhattan | Download | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | Download |
RPIE-2017 Non-Compliance Lists
The following lists identify properties that did not file a 2017 RPIE by the June 1, 2018 deadline.
| RPIE-2017 Nonfilers (Real Property) List |
Adobe PDF | MS Excel |
| Manhattan | Download | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | Download |
| REUC RPIE-2017 Nonfilers (Utility Property and Equipment) List |
Adobe PDF | MS Excel |
| Manhattan | Download | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | Download |
RPIE-2017 Properties with Petition for Hearing under review
This lists below consist of income-producing properties that Department of Finance has identified as submitted Petition for Hearing for RPIE-2017
| RPIE-2017 Properties with Petition for Hearing under review |
Adobe PDF | MS Excel |
| Manhattan | Download | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | Download |