Storefront property owners are required to file an annual registration statement with the Department of Finance (DOF).

Storefront space includes ground-floor or second-floor commercial areas that are:

  • Visible from the street and accessible to the public using a street or interior entrance AND
  • Used for selling retail goods, food, or beverages, or for providing personal or financial services. This includes restaurants and service-sector firms operating in storefront spaces.

The Storefront Registry opens for the previous year on March 5. The filing deadline is June 3.

Owners of tax class 2 and 4 properties with ground-floor or second-floor storefronts must file a Supplemental Storefront Registration form annually to report storefronts vacant as of June 30 and December 31 each year. 

Learn more about the new storefront registration requirement.


All class 2 and 4 owners of ground-floor or second-floor storefronts who meet the registry filing requirements must file a supplemental registration form annually to report storefronts vacant as of June 30 and December 31 each year.

The supplemental registration is not required to be filed by designated class 1 property owners.

The filing periods for Supplemental Storefront Registry are:

  • Beginning on or before July 1, and due on August 15 to report storefronts vacant as of June 30.
  • Beginning on or before January 1, and due on February 15 of the following year to report storefronts vacant as of December 31.

You must file if:

  • You are a class 1 property owner in commercially zoned areas with a storefront space and the storefront space was vacant or owner-occupied for any time during the 12 months before January 1 of the current year. Class 1 properties do not have to file Storefront Registry if the storefront was leased to a commercial tenant for all twelve months of the reporting year. 


  • You are a class 2 or 4 property owner with a storefront space, even if you would otherwise be exempt from filing an annual income and expense statement with the Department of Finance. This includes properties owned by not-for-profits, government owned properties, and otherwise fully exempt properties.

You can get help with filing an RPIE for the Storefront Registration.


Contact DOF.

By Phone

Call 311 or 212-NEW-YORK (212-639-9675) for help.

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