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 (RPIE) statement. The deadline to file your RPIE statement is June 1, 2021.
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 2022-23 tax year, which will begin on July 1, 2022. Thank you for providing information to help us value your property accurately and fairly.
|Storefront registry data for calendar year 2019 is now available (per Local Law 157 of 2019). Read more.
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
June 1, 2021
||RPIE-2020 Worksheet and Instructions||Online: RPIE Statement Electronic Filing
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-2020A Worksheet and Form (mailed to you)||RPIE-2020A Worksheet and Form, submitted by mail|
|Adult Care/Nursing Home Facility Owner||RPIE-2020 Worksheet and Instructions for Adult Care/Nursing Home Facilities||Online: RPIE Statement Electronic Filing|
|Gas Station/Car Wash/Oil Change Facility Owner||RPIE-2020 Worksheet and Instructions for Gas Station/Car Wash/Oil Change Facilities||Online: RPIE Statement Electronic Filing|
|Hotel Owner||RPIE-2020 Worksheet and Instructions for Hotels||Online: RPIE Statement Electronic Filing|
|Self-Storage Facility Owner||RPIE-2020 Worksheet and Instructions for Self-Storage Facilities||Online: RPIE Statement Electronic Filing|
|Theatre/Concert Hall Owner||RPIE-2020 Worksheet and Instructions for Theatres/Concert Halls||Online: RPIE Statement Electronic Filing|
||RPIE-2020 Worksheet and Instructions
||Online: RPIE Statement Electronic Filing|
|Utility Property or Equipment Owner||Utility-Related Equipment Reporting Instructions||Online: RPIE Statement Electronic 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. (Please refer to RPIE-2020 worksheet or the storefront registry user guide.)
Supplemental Storefront Registry: Class two and four property owners who have filed storefront information as part of their 2020 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, 2021, or the date you sold the property, whichever is earlier.
The deadline to file the Supplemental Storefront Registry is August 9, 2021.
Rent Roll: RPIE filers whose properties have an actual assessed value of $750,000 or greater are required to file an addendum containing rent roll information.
Required filers who do not file an RPIE-2020 or claim of exclusion face the following penalties. Penalties are based on the 2021-22 final assessed value of the property.
|FY22 Final Assessed Value|
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-2020 Non-Compliance Lists
The following lists identify properties that did not file a 2020 RPIE by the June 1, 2021 deadline. If you have questions about your non-compliant status, contact us.
(Real Property) List
|Adobe PDF||MS Excel|
|REUC RPIE-2020 Nonfilers
(Utility Property and Equipment) List
|Adobe PDF||MS Excel|