Property owners of ground floor or second floor storefronts are required to file an annual registration statement providing information about these spaces.

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 or before March 1. The filing deadline is June 1.

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.

Vacancies or Ownership Changes

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 assistance.

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