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Real Property Income and Expense (RPIE) Statements
The Department of Finance (DOF) needs income and expense information each year to value your property accurately. The RPIE-2018 statement must be filed online unless you request and are approved to file a paper version (utility property owners must file online).
The deadline to file is June 3, 2019.
The RPIE-2018 will be used to determine your property’s value for the 2020/21 tax year that will begin on July 1, 2019. DOF uses the information reported in the RPIE and/or information from similar properties to estimate the market value of your property for tax purposes. Thank you for providing information to help us value your property accurately and fairly.
Who needs to file?
- Owners of income-producing properties with an Actual Assessed Value of more than $40,000 on the 2019-2020 Tentative Assessment Roll must file a Real Property Income and Expense Statement (RPIE) or a Claim of Exclusion. To find out if you can claim an exclusion here.
- 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, including properties that are 100% property tax exempt. To get additional information on the filing requirements, read RPIE-2018 Filing Information and Frequently Asked Questions (FAQs). and here: Mandatory Online Filing for RPIE 2018 - Deadline is June 3, 2019
- Owners who are disabled or senior citizens could apply for a waiver from the electronic filing requirement by submitting an application postmarked by May 6, 2019. If the waiver is approved, the taxpayer will be sent a hard copy RPIE form to complete and submit.
Mandatory Online Filing for RPIE 2018 - Deadline is June 3, 2019
Electronic Filing Instructions for RPIE |
Which form do I use?
| I am a | Prepare Your Filing Using | Submit No Later than June 3, 2019 |
| Required Filer |
RPIE-2018 Worksheet and Instructions | Online using the eRPIE application NOTE: Filers with with $250K Actual AV or less can choose the Short Form or standard submission |
| Required Filer who is a person with a disability or elderly and has an approved Waiver from eRPIE online filing |
RPIE-2018A Worksheet and Form (mailed to you) | RPIE-2018A Form (hard copy) mailed back to Finance |
| Adult Care/Nursing Home Facility Owner | RPIE-2018 Worksheet and Instructions for Adult Care/Nursing Home Facilities | Online using the eRPIE application |
| Gas Station/Car Wash/Oil Change Facility Owner | RPIE-2018 Worksheet and Instructions for Gas Station/Car Wash/Oil Change Facilities | Online using the eRPIE application |
| Hotel Owner | RPIE-2018 Worksheet and Instructions for Hotels | Online using the eRPIE application |
| Self-Storage Facility Owner | RPIE-2018 Worksheet and Instructions for Self-Storage Facilities | Online using the eRPIE application |
| Theatre/Concert Hall Owner | RPIE-2018 Worksheet and Instructions for Theatres/Concert Halls | Online using the eRPIE application |
| Voluntary Filer |
RPIE-2018 Worksheet and Instructions |
Online using the eRPIE application |
| Utility Property or Equipment Owner | RPIE-2018U Instructions | Online using the eRPIE application |
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-2018 Worksheet and Instructions.
Utility Companies must file the RPIE-2018U. The filing period is now open. For information on filing, download the REUC-RPIE filing guide.
REUC RPIE-2018 Sample Spreadsheets
You can see sample completed REUC RPIE-2018 spreadsheets here. Each spreadsheet represents a different REUC owner type: Other Equipment, Cell Site or Emergency Backup Generator. 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 Borough, Block and Lot. You can re-enter the system to amend and/or complete your RPIE using this password. Utility owners completing the RPIE-2018U/(RPIE for REUC) form enter or (pseudo) borough block lot 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 June 3, 2019.
- 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/or Lot information cannot be changed once you have started the filing. If you have made an error in the Borough, Block and/or Lot number, you must Contact Us in order for the information to be deleted. You will be advised by Finance when you can re-enter the correct Borough, Block and Lot number.
Real Property owners can also use the RPIE application to complete and print out your 2018 Tax Commission Income and Expense (TCIE) statement. The TCIE needs to be printed out and attached to your Tax Commission Application for Correction. These materials need to be submitted in paper form to the Tax Commission before the annual deadline. TCIE CANNOT BE FILED ELECTRONICALLY.
Requirements
Internet Explorer Version 6.0 or higher
JavaScript Enabled
Attached Printer
Non-Compliance Penalties
Required filers who do not file an RPIE-2018 or Claim of Exclusion face the following penalties. Penalties are based on the 2019-20 Final Assessed Value of the property.
| FY17 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 and who do not submit a claim will be fined $100.
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-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-2016 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-2016
| RPIE-2016 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 |
Rent Roll Information
The suspension of the Rent Roll filing requirement is continued for RPIE-2018. We do not require Rent Roll submissions for RPIE-2018 but you are able to voluntarily submit a rent roll or update previously submitted information through your RPIE efile form.