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.
Use the table below to determine the form you need use or visit the RPIE Forms page for a list of all related forms.
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. Supplemental registration will open in June 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 |