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 (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.

Who needs to file?


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
June 1, 2021
Required Filer
RPIE-2020 Worksheet and Instructions 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-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
Voluntary Filer
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

Electronic Filing Instructions for RPIE

  1. 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-2020U/(RPIE for REUC) form will enter the pseudo-borough-block-lot number to start the filing.
  2. Enter the requested information on each screen.
  3. You will be instructed to submit the application electronically. The application is available to print for your records.
  4. Each time the "Next" and "Back" buttons are used, data entered on the screen will be automatically saved.
  5. To exit the system, close your browser.
  6. Help screens and form instructions are accessible from the top right hand of every screen.

Instructions

Other Information

  • You can read more information about how we estimate the market value of properties using income and expense data in 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-2020 Worksheet and Instructions.
  • Utility companies must file the RPIE-2020U. For information on filing, download the REUC-RPIE filing guide.
  • 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.

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. (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.

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 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.


Non-Compliance Penalties
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
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

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.