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 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.
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.