Unless excluded by law, most owners of income-producing properties in Tax Class 2, 3, and 4 with an actual assessed value of more than $40,000 are required to file an RPIE statement.

Owners of certain income-producing properties aren’t required to file an RPIE.

You don't have to file RPIE-2023 if:

• Your property is 100% property tax exempt
• Your property had an actual assessed value of $40,000 or less
• You are excluded by law

Owners of utility properties can’t file for an exclusion, regardless of owner occupancy.

If you are exempt from filing RPIE, you may still want to file anyway, because it helps the Department of Finance better estimate the market value of your property for tax assessment purposes.

Learn more about who must file an RPIE.

Income and Expense Information Incomplete or Unknown

If income and expense information for the full year isn’t available, you must submit a partial year statement with the information for your period of ownership or a Claim of Exclusion.

If you're not aware of any income and expenses of the operation of the property for the entire year of the reporting period, you must file a Claim of Exclusion.

If you’re required to file RPIE, you must do so electronically unless you’ve been granted a waiver allowing you to file a paper RPIE.

File RPIE electronically using your NYC.ID.

If you do not have an NYC.ID, there is a user guide to help you create your NYC.ID. See the How to Create an NYC.ID for RPIE Filings user guide.

The RPIE Workbook and Instructions and Application are available online.

Learn more about RPIE.

See the RPIE worksheet.

Specialty Properties

You must complete a Specialty Property RPIE form if you own a:

• Adult care and nursing home facility
• Gas stations, car washes, and oil change facility
• Self-storage facility
• Theatres and concert halls
• Hotels

Get RPIE forms and instructions.

After you file your RPIE form, you’ll get an email confirmation from the Department of Finance to the email address you provide on the submission form.

Short Form RPIE

If you own a property that had an actual assessed value of $250,000 or less on the 2024-2025 Tentative Assessment Roll, you are eligible to file a 2023 Short Form RPIE if the property isn't a:

• Adult care and nursing home facility
• Gas stations, car washes, and oil change facility
• Self-storage facility
• Theatres and concert halls
• Hotels

You are given a choice between the Short Form and the standard RPIE after completing the owner and property identification screens on the online form. 

The instruction booklet for filing electronically also includes a copy of the short form.

You can check your property's online account to find out its value on the Tentative Assessment Roll. 

View property tax bill and account information.

Utility Property REUC Statements

In addition to the RPIE, owners of power plants, generators, telecommunication lines, and other utility equipment are required to file a Real Estate of Utility Companies (REUC) statement. The statement must include the use and cost of all such property owned, retired, and added to inventory in the City during the reporting period.

Learn more about filing the REUC RPIE.

The deadline for filing the REUC forms for RPIE-2023 is June 1, 2024.

Rent Roll Spreadsheet

The rent roll is a document that contains lease information for each tenant renting their portion of the property.

Beginning April 2020, RPIE filers with a tentative actual assessed value of $750,000 or greater will be required to file an addendum containing rent roll information for the tax year during which filing of the income and expense statement is required. Eligible RPIE filers can also submit the rent roll with the short form.

The deadline to submit the rent roll addendum is June 1, 2024.  You must use the rent roll spreadsheet provided by the Department of Finance.

You must report the occupancy status—owner-occupied, tenant-occupied, or vacant—as of the end of the RPIE reporting period. If you have a tenant whose lease expired but was then renewed, you should report the occupancy start date as the start date of the most current lease. If a tenancy changed during the RPIE-2023 reporting period, you only have to report rent roll information for the new tenant.

The rent roll spreadsheet is only required if you have at least one tenant. If you have no tenant, you must write “No rental tenant” in the “Comments” section of the RPIE.

Seniors and people with disabilities are eligible to request a waiver from filing RPIE electronically. You must complete and submit an application.

If the Department of Finance approves your request, you will be allowed to file your RPIE using a paper form. If your request is denied, DOF will send you a denial letter stating that you must file electronically.

The deadline to request a waiver from filing RPIE-2023 electronically is May 1, 2024.

Owners of utility properties can’t file on paper, regardless of owner age or disability.

Download the RPIE electronic filing waiver application.

You can amend a submitted RPIE.

Amend a submitted RPIE electronically using your NYC.ID.

Previous Years

You are only allowed to file RPIE for the current RPIE year. For example, RPIE-2023 is filed in 2024. You cannot file any other earlier year.

Non-Compliance Penalty

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.

If you receive a non-compliance notice you must submit your RPIE filing, or amend your RPIE if you have already filed. The notice will state the deadline.

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.

Any property that fails to file three consecutive RPIE statements will be assessed a penalty of 5% of the assessed value of the property.

RPIE Reminder Email

DOF sent reminder emails to properties with an email address on file where one or more properties associated with that email address has not filed. If you file for multiple properties it is possible that you received this email even though you have already filed your RPIE.

Learn more about RPIE.

If you have questions or need assistance, you can contact the Department of Finance online.

Contact DOF.

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. 

Contact DOF.

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
RPIE Unit
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.

Contact DOF.

You can get help with filing an RPIE. You can also request the status of a request for a waiver from filing electronically.

Online

Contact DOF.

By Phone