Time-sensitive
NYC RPIE deadlines & penalty schedule.
Miss the RPIE deadline and consequences can include monetary penalties scaled to assessed value, and loss of your right to contest your tax assessment at the Tax Commission.
RPIE-2025 due (2025 calendar year)
Upper-tier single-year penalties (AV-dependent)
After 3 consecutive years non-filing (regime-dependent)
Current deadlines
| Filing | Tax year covered | Deadline |
|---|---|---|
| RPIE-2025 | Jan 1 – Dec 31, 2025 | June 1, 2026 |
| RPIE-2024 | Jan 1 – Dec 31, 2024 | June 2, 2025 (closed) |
| RPIE-2023 | Jan 1 – Dec 31, 2023 | June 3, 2024 (closed) |
What happens if you miss the deadline
- •July (typically)
Non-compliance notice
DOF may mail a notice that opens a cure period to file late and avoid monetary penalties.
- •+30 days
Cure period closes
File during cure: often no monetary fine; miss it and penalties may be assessed.
- •After cure
Monetary penalty assessed
Penalty tiers depend on actual assessed value — see schedule below.
- •Following tax year
Tax Commission right denied
Non-filing can strip your hearing right for the next cycle.
- •If unpaid
Collection risk
Unpaid penalties can become liens — consult counsel on your specific situation.
Penalty schedule by assessed value (illustrative)
Confirm current tiers on nyc.gov/finance.
| Actual assessed value | Approx. penalty range |
|---|---|
| $40,001 – $250,000 | $300 – $500 |
| $250,001 – $500,000 | $500 – $1,000 |
| $500,001 – $1,000,000 | $1,000 – $3,000 |
| $1,000,001 – $5,000,000 | $3,000 – $10,000 |
| $5,000,001 – $10,000,000 | $10,000 – $30,000 |
| $10,000,001 – $25,000,000 | $30,000 – $100,000 |
| Over $25,000,000 | Up to $100,000 |
| 3+ consecutive years non-filing (see DOF rules) | Up to 5% of final AV |
Claim of exclusion non-filing penalties
| Consecutive years | Fine |
|---|---|
| 1st year | $100 |
| 2nd consecutive year | $500 |
| 3rd+ consecutive year | $1,000 |
How to challenge a penalty (overview)
- Petition during the cure period where applicable.
- Administrative process before an ALJ at OATA.
- Final determination by the Finance Commissioner.
- Article 78 within months of a final determination.
Innocent purchaser rule: certain buyers may request a waiver within a statutory window — facts and dates matter.
Received a non-compliance notice?
Cure windows are short — contact us as soon as you can.