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 Filing

Storefront 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.)

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 September 1, 2020. (Please be advised that we have revised the rent roll requirements. The following information will not be required in the RPIE-2019: Number of Months Vacant, Net Rentable Area, Number of Full Bathrooms, and Number of Half Bathrooms.)

RPIE Rent Roll Addendum Frequently Asked Questions

What is the rent roll addendum?
The rent roll addendum is a supplement to the Real Property Income and Expense statement (RPIE) which provides details about the lease and related information. It is required for RPIE filers whose properties have an actual assessed value of $750,000 or over.
Do I need to submit the rent roll addendum at the same time as the RPIE-2019?
The RPIE-2019 and the rent roll addendum do not have to be submitted at the same time. You must submit the RPIE-2019 by the extended deadline of July 1, 2020. You will be able to re-access your file to submit the rent roll addendum, which must be submitted by September 1, 2020.
Can I submit a copy of the rent roll from my own records?
No. You must use the rent roll spreadsheet provided by the Department of Finance. Visit www.nyc.gov/rpie to file. This is the only version you will be able to upload.
My property’s total actual assessed value is over $750,000 but I have no tenants. What should I do?
The rent roll spreadsheet is only required if you have tenants. You must write “No rental tenants” in the “Comments” section of the RPIE.
My property has a total actual assessed value of less than $250,000 and I submit the RPIE short form. Can I submit a voluntary rent roll with the RPIE short form?
Yes. Eligible RPIE filers can submit the rent roll with the short form.
Can I correct an error on the rent roll after I have submitted it?
You can correct an error on the rent roll by accessing the RPIE using the same log-in credentials and amending the rent roll. All RPIE corrections or amendments can be done for the RPIE-2019 statement only.
If I have a tenant whose lease expired but was then renewed, should I report the occupancy start date as the start date on the expired lease or the new lease?
The occupancy start date should be the start date of the most current lease.
If a tenancy changed during the RPIE-2019 reporting period, am I required to report rent roll information for both the former and current tenants?
Yes. You must provide rent roll information for both the former and current tenants. There will be two rows of reporting for the unit, one row for the former tenant and a second row for the new tenant.
I am a property owner whose entire property is triple net leased and I do not have information about the subleases. How do I complete the rent roll?
Provide rent roll information about the triple net lease. You must also complete “Section H – Lease and Occupancy Information” of the RPIE.
Can I withdraw an RPIE statement I already submitted, rather than amending it?
You cannot withdraw an RPIE once it has been submitted. You have the option of amending your submitted RPIE or submitting a new one. If your RPIE contains a serious error, for example, it was filed for an incorrect BBL, you should file an RPIE for the correct BBL and contact the Department of Finance at rpie@finance.nyc.gov to report the error.
Should I report the occupancy status as of a certain date or for the entire year?
You must report the occupancy status—owner-occupied, tenant-occupied, or vacant—as of the end of the RPIE reporting period.
When reporting the monthly rent do I report an average for the entire year? No. You should report the latest monthly rent as of the last month of the reporting period.
Are “owner” or “employee-occupied” units considered regulated or unregulated?
Choose the last known rental status of the unit before the current occupancy.
If a unit is rent-stabilized, should I provide the legal rent or the preferential rent?
Provide the preferential rent for a rent-stabilized unit, which is the actual rent charged.

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.

I am a	Prepare Your Filing Using	Submit No Later than July 1, 2020
Required Filer	RPIE-2019 Worksheet and Instructions Storefront FAQs	Online: RPIE Statement Electronic Filing NOTE: Filers with an actual assessed value of $250K or less can choose the short form or standard submission
Senior or disabled required filer with an approved waiver from online RPIE filing	RPIE-2019A Worksheet and Form (mailed to you)	RPIE-2019A Worksheet and Form, submitted by mail
Adult Care/Nursing Home Facility Owner	RPIE-2019 Worksheet and Instructions for Adult Care/Nursing Home Facilities	Online: RPIE Statement Electronic Filing
Gas Station/Car Wash/Oil Change Facility Owner	RPIE-2019 Worksheet and Instructions for Gas Station/Car Wash/Oil Change Facilities	Online: RPIE Statement Electronic Filing
Hotel Owner	RPIE-2019 Worksheet and Instructions for Hotels	Online: RPIE Statement Electronic Filing
Self-Storage Facility Owner	RPIE-2019 Worksheet and Instructions for Self-Storage Facilities	Online: RPIE Statement Electronic Filing
Theatre/Concert Hall Owner	RPIE-2019 Worksheet and Instructions for Theatres/Concert Halls	Online: RPIE Statement Electronic Filing
Voluntary Filer	RPIE-2019 Worksheet and Instructions	Online: RPIE Statement Electronic Filing
Utility Property or Equipment Owner	Utility-Related Equipment Reporting Instructions	Coming soon

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.

File or Amend Your 2019 RPIE

If you have already certified your RPIE form, use the original password to amend the information.

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-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/REUC Non-filers Archive

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

Download All NYC Property Data

The Department of Finance has made the data for all NYC properties available on the NYC Open Data portal for download. Visit the Open Data page for more information.

Property Business & Excise Tax Professionals Forms