RPIE Filing Information


June 1st Real Property Income and Expense (RPIE) Electronic Filing Requirement

This is to remind you that, by law, all real property owners are required to submit an RPIE-2015 filing to the Department of Finance by the June 1, 2016 filing deadline. Even if you believe that you are excluded from the RPIE filing requirement, the regulations require that you still must make an RPIE filing and mark the appropriate exclusion box. These filings are separate and apart from the Tax Commission filings we make on your behalf but are a jurisdictional requirement to obtain a tax protest hearing. All filings must be completed electronically on the Department of Finance’s website. The forms and instructions are accessible at:

We point out to you the following important items:

1. Owners of properties subject to filing requirements who fail to file on time will face a monetary penalty based upon the actual assessed value of their property. Although the penalty provisions have been in effect since the inception of the RPIE law, the Department of Finance is now enforcing them.

2. We remind you that signage and cell tower income must be separately reported on the appropriate line.

3. We strongly urge you to confirm that this RPIE-2015 filing contains the same information you submitted with your most recent 2016/2017 filing with the Tax Commission. Any significant deviation in the numbers will be closely scrutinized by various City agencies, and different information should not be submitted unless accompanied by an adequate explanation.

4. In a change from past practices, owners may now submit consolidated filings for contiguous tax lots that are operated as a single economic unit.

5. There are new filing requirements for properties that are hotels, adult care/nursing home facilities, gas stations, car washes, oil change facilities, self-storage, theaters or concert halls. Please call us if you have any questions regarding those filings.

A link to the DOF website can also be found on the Resources page of our firm’s website. We urge you to submit the required RPIE-2015 filing prior to the June 1, 2016 deadline. Please send us a copy of the filed form along with proof of filing.

Tuchman, Korngold, Weiss, Liebman & Gelles, LLP