What we do

Our RPIE services.

Full-service RPIE compliance for NYC income-property owners in all five boroughs — from a single residential walk-up to a hundred-property commercial portfolio.

Annual RPIE Filing (Standard)

Preparation and electronic submission of your RPIE income & expense statement via the DOF SmartFile portal. We handle data collection, formatting, validation, and submission — and keep records for next year's filing.

Who it's for
Any income-producing property owner with assessed value > $40,000 (excluding exempt properties).
Covers
Calendar/fiscal year income & expenses, operating costs, vacancy rates, total rentable square footage, unit counts.
Filing portal
nyc.gov/rpie (DOF SmartFile)
Deadline
Annually, first week of June — RPIE-2025 due June 1, 2026.

Rent Roll Addendum

Supplemental rent roll filing required for properties with actual assessed value ≥ $750,000. We use DOF's mandated 29-column commercial format and the residential equivalent — the only versions the SmartFile system accepts.

Threshold
Actual AV ≥ $750,000
Includes
Monthly rent per unit, lease terms, concessions, occupancy, owner-occupied units.
Source data
We accept exports from Yardi, AppFolio, MRI, RealPage, and most accounting tools.

Storefront Registry Filing

Annual registration for owners of ground-floor or second-floor commercial premises visible and accessible from the street, mandated by Local Law 157 of 2019.

Legal basis
NYC Local Law 157 of 2019
Includes
Lease descriptors, monthly rent per sq ft, rent escalations, start/expiration dates, vacancies.

Claim of Exclusion

For properties that meet exemption criteria — vacant, ≤10 residential units, AV ≤ $40,000, special franchise — but still appear on the DOF required-filer list. Even exempt owners must affirmatively file the Claim of Exclusion to avoid penalties.

Penalty if missed
$100 first year · $500 second year · $1,000 third+ consecutive year.

Penalty Dispute & Representation

Response to DOF Non-Compliance Notices, representation at hearings before an Administrative Law Judge at the Office of Administrative Tax Appeals, and Article 78 proceedings.

Cure period
Typically 30 days from Non-Compliance Notice.
Article 78
Must be initiated within 4 months of Final Determination.
Innocent purchaser
Penalty waiver request within 120 days of applicable event.

Multi-Property Consolidated Filing

Single consolidated RPIE for two or more qualifying properties (contiguous lots, same owner). Ideal for large property managers and portfolio owners.

REUC-RPIE (Utility Property)

Filing for utility-related property and equipment — power plants, generators, telecommunication lines. Filed via NYC.ID on the DOF SmartFile system using a property-specific password.

RPIE Review & Accuracy Audit

Independent review of owner-prepared RPIE statements before submission — to catch errors, inconsistencies, or data that may trigger over-assessment in DOF's CAMA system.

Why it matters
Inaccurate or inflated expense data is one of the most common causes of higher property tax assessments.

Annual Compliance Program

Year-round retainer engagement — we track deadlines, request documents proactively, file timely, archive records, and provide annual review.

Ideal for
Portfolio owners, property managers, absentee owners.

Pricing tailored to your portfolio.

Pricing is customized based on property type, assessed value, and number of units. There's no charge for an initial consultation.

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Have questions about your specific property?

One of our specialists will review your situation and outline next steps within one business day.

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