RPIE help
Missed the RPIE deadline? Here's what happens next.
If you didn't file by June 1, you're not out of options — but the clock starts ticking on penalties and on your right to contest next year's assessment. Here's the sequence and the three things to do today.
What changes the day after June 1
The annual NYC RPIE deadline is June 1. If your filing isn't in by midnight on that date, your property is flagged at the Department of Finance as non-compliant for the cycle. There's usually no immediate monetary penalty assessed on June 2 — but two clocks have already started:
- A cure clock — DOF will typically mail a non-compliance notice that opens a short window to file late and avoid penalties.
- An appeal-rights clock— non-filing during a cycle can strip your right to contest the following year's assessment at the NYC Tax Commission.
The cheapest fix is the fastest one: file during the cure window. Below is how that window works and what your exposure looks like if you miss it too.
The non-compliance notice and the cure window
In the weeks following June 1 (typically July), DOF mails a Non-Compliance Notice to the property's address of record. The notice opens a cure window — usually about 30 days — during which you can file the missed RPIE late, often without a monetary penalty.
If your property qualifies for a Claim of Exclusion rather than a full RPIE, the cure is to file the exclusion affirmatively. Doing nothing is almost always the wrong move: silence is treated as continued non-compliance.
Penalty timing and amounts
If the cure window closes without a filing, DOF can assess a monetary penalty. The amount scales with your property's actual assessed value (AV) — small buildings face a few hundred dollars; larger portfolios can face penalties in the tens of thousands. After three consecutive years of non-filing, penalties step up to a percentage of AV under the rules in effect for that cycle.
The bigger cost: losing your Tax Commission appeal right
For most income-producing properties, an on-time RPIE is a prerequisite for contesting the next year's assessment at the NYC Tax Commission. A missed RPIE can therefore cost you far more than the headline penalty: it can cost you the ability to argue your property tax for the following year. For higher-AV properties, that's often the more expensive consequence by an order of magnitude.
What to do right now (3 steps)
- 01Confirm whether you owe a full RPIE or a Claim of Exclusion.
Some properties don't need a full RPIE — but the exclusion still has to be filed affirmatively, or the property is treated as non-compliant.
- 02Pull together the income/expense and rent-roll data for the cycle.
Calendar-year rents, operating expenses, vacancies, capital items — keyed to RPIE line items, plus the 29-column rent roll if your property meets the threshold.
- 03File during the cure window — and document the submission.
Submit through the NYC SmartFile portal at nyc.gov/rpie, save the DOF confirmation, and (if applicable) file the Storefront Registry under Local Law 157 alongside.
Don't let it compound.
Every day inside the cure window is cheaper than every day outside it. We can help you file late and protect your appeal rights.