NYC Real Property Income & Expense filing
Don't let a missed filing
cost you thousands.
NYC property owners face penalties up to 5% of assessed value — and can lose the right to contest property taxes — for missing the annual RPIE deadline. We help you stay compliant.
Self-serve
Prepare your RPIE filing
Look up your property by address or BBL, pick the correct unit lot, and start a guided preparation session.
Start preparationMaximum fine for a single missed RPIE filing (tiers vary)
Penalty after three consecutive years of non-filing
NYC properties flagged non-compliant in a single year (illustrative)
What we do for you
Full-service RPIE compliance, handled end-to-end.
From annual filings to penalty disputes — requirements under NYC Administrative Code §11-208.1, structured for DOF SmartFile.
Annual RPIE filing
Accurate, on-time filing for income-producing properties.
RPIE filing service detailsRent roll addendum
DOF 29-column format for properties at or above the rent-roll threshold.
NYC rent roll addendum requirementsStorefront registry
Local Law 157 registrations for qualifying storefront premises.
Storefront registry filing (Local Law 157)Claim of exclusion
Affirmative exclusion filings when your property qualifies.
RPIE claim of exclusion guidancePenalty dispute & appeal
Non-compliance notices, ALJ hearings, and Article 78 timelines.
RPIE penalty dispute & appeal helpHow it works
Three steps to a compliant filing.
Built around the NYC DOF SmartFile portal — designed to reduce rework.
Share your property info
Tell us about the property.
Address or BBL. We align filing requirements — RPIE, rent roll, storefront, or exclusion.
We prepare your filing
We do the work.
Income, expense, rent roll, and registry data prepared and validated for DOF format.
Filed & confirmed
Submitted, archived, done.
Electronic submission through SmartFile with confirmation and records for the next cycle.
Who must file
Does your property require an RPIE?
NYC generally requires owners of most income-producing properties with actual assessed value above $40,000 to file annually. Many commercial, mixed-use, and rental properties are covered; some owners must file a Claim of Exclusion even when a full RPIE is not required.
Missed exclusion filings can trigger escalating penalties — get clarity early.
If you're not sure whether your property qualifies, a short eligibility review can prevent costly non-compliance.
Filing often required when…
Common categories (verify for your lot).
- Income-producing property above the AV threshold
- Rental apartment building over threshold
- Commercial property with paying tenants
- Mixed-use residential + commercial
- Corporate ownership
- Net-leased arrangements (tax treatment varies)
- Condos with substantial rented space
- Ground-floor / second-floor storefront premises (registry may apply)
Filing process
How to file your NYC RPIE application.
The DOF SmartFile process in five steps — for owners who'd rather know what's involved before handing it off (or doing it themselves).
- 01
Confirm requirement
Confirm your filing requirement.
Check the DOF non-compliance list and your BBL. Most income-producing properties above $40,000 AV must file annually; some need a Claim of Exclusion instead.
- 02
Gather data
Gather income & expense data.
Calendar-year rents collected, operating expenses, vacancies, and capital items — keyed to RPIE line items, not your books verbatim.
- 03
Rent roll addendum
Prepare the rent roll addendum (if applicable).
If your property meets the threshold, a 29-column DOF-format rent roll is required alongside the main filing.
- 04
Submit through SmartFile
Submit through SmartFile.
Log in to the NYC SmartFile portal at nyc.gov/rpie (NYC.ID required), enter the filing, and submit electronically before June 1.
- 05
Archive & storefront
Archive confirmation & file storefront if needed.
Save the DOF receipt for the Tax Commission appeal window, and file the Storefront Registry (Local Law 157) for qualifying ground-floor / second-floor premises.
Prefer a guided start? Prepare your RPIE filing online or get a free consultation.
DIY vs. service
Filing on your own vs. with RLTY Service.
RPIE filing isn't impossible to do yourself. It's a question of time, validation cycles, and what's at stake if a line item is wrong.
Filing on your own
DIY through SmartFile
- Time per property. 8–15+ hours, more for rent-roll filings
- Validation errors. DOF rejections cost rework cycles
- Storefront registry (LL 157). Easy to overlook — a separate filing
- Penalty exposure. Owner is liable if anything is missed
- Tax Commission strategy. Inconsistent RPIE can cost appeal rights
- Cost. $0 if everything is right; up to 5% AV if not
Filing with RLTY Service
Done for you, on time
- Time per property. ~30 minutes of input from you
- Validation errors. Multi-pass review before submission
- Storefront registry (LL 157). Filed alongside RPIE when applicable
- Penalty exposure. We catch issues that trigger penalties
- Tax Commission strategy. Filing aligned with your appeal posture
- Cost. No filing, no fee
RPIE-2025 filing deadline
June 1, 2026
Missing this deadline can mean penalties and loss of your right to contest the following year's assessment at the NYC Tax Commission.
File before the deadline →Trusted by NYC property owners
Five boroughs. Zero missed deadlines.
“
RLTY handled our RPIE filing for three commercial properties in Brooklyn. Deadlines never slipped, and they caught a valuation issue early.
D.K.
Commercial owner · Brooklyn
“
We had a non-compliance notice and a short cure window. They moved fast and got a sensible outcome before the ALJ.
R.S.
Landlord · Queens
“
First-time building owner — they explained SmartFile, the filing, and the storefront registry I didn't know I needed.
A.L.
Mixed-use · Manhattan
Ready to file with confidence?
Free consultation. Fast response on non-compliance notices. No filing, no fee.
Frequently asked
Questions we hear most often.
Have a different question? Browse all RPIE filing questions