By City law, if you’re required to file an RPIE but fail to file, or fail to file on time, you will be penalized. You will also not be allowed to have a Tax Commission hearing on your assessed value the following year.
If you haven’t filed yet, you will receive a Non-Compliance Notice from the Department of Finance.
A RPIE Non-Compliance Penalty Notice will include a penalty dollar amount. If you got this notice, it means that records show that you were required to file an RPIE but failed to:
- File an RPIE
- File an RPIE by the deadline
- File an RPIE in the proper manner (such as electronically)
- File an RPIE properly
- File a Claim of Exclusion (if applicable)
You have 30 days from the date of the notice to file an RPIE or request a hearing without penalty. You won't be mailed any other notices.
Penalties, if applicable, will be posted to the property's property tax bill.
Learn more about penalties for non-compliance.
If you were required to file but didn’t for the past two years, the market value and assessment of your property may have risen significantly because it may be based upon the RPIEs filed by owners of similar properties.
Non-Compliance Hearing Request
If you disagree with DOF’s Non-Compliance Penalty Notice, you can request a hearing.
RPIE Petition for Hearing Forms are enclosed with all Non-Compliance Penalty letters. You can request additional forms and further information by contacting the Department of Finance online.
Mail your Petition for Hearing no later than 30 calendar days after the date of the notice you've received. You should explain the issue or reason for requesting a hearing in your petition. You can choose either an in-person or by mail hearing.
Mail your petition to:
NYC Department of Finance
66 John Street, 12th Floor
New York, NY 10038
Unpaid RPIE Penalties
You have 30 days from the date of the RPIE Non-Compliance Penalty Notice to file the RPIE without penalty. Unpaid penalties will accrue interest. You should pay the penalties before the deadline to avoid interest charges.
Interest has accrued since July 1, 2017 on any property with an outstanding RPIE penalty from 2013 through the current year. RPIE penalties and interest are the responsibility of the current owner, regardless of who the owner was when the penalties were first assessed.
To avoid further interest charges, you must pay any outstanding penalties.
If you have a question about an RPIE Non-Filing Penalty Charge that appears on your property tax bill or statement of account, you can contact DOF online through their website.