Local Law 157
NYC Storefront Registry compliance.
Annual registration for visible street-level commercial premises — separate from RPIE, with its own deadlines and penalty structure.
The NYC Storefront Registry requires owners of qualifying ground-floor or second-floor commercial premises to file an annual registration with the Department of Finance under Local Law 157 of 2019.
Class 2 and 4 owners with relevant storefronts must register even when exempt from RPIE. Local Law 95 (2022) added bi-annual supplemental filings for vacant storefronts. Penalties for non-compliance mirror the RPIE penalty architecture.
Last reviewed: · Reviewed by RLTY Service compliance team
Cluster guides
Who must register (summary)
- Tax Class 2 and 4: Owners of ground-floor or second-floor commercial premises visible from the street and accessible to the public must register annually — even if otherwise exempt from RPIE.
- Tax Class 1 (commercially zoned): Owners in commercially zoned districts must register if the premises were vacant or owner-occupied for any part of the prior twelve months.
- Leased within three years: If a unit was leased within the three years before January 1 of the reporting year, owners must disclose lease expiration, rent per square foot, tenant activity type, and alteration details.
Key deadlines (summary)
- Per DOF annual cycle — confirm at nyc.gov/finance — Annual registration (Local Law 157)
- August 15 — Supplemental (Local Law 95) — June 30 vacancy
- February 15 (following year) — Supplemental (Local Law 95) — December 31 vacancy
Confirm current dates at nyc.gov/finance.
Need help with Storefront Registry filing?
We file annual and supplemental registrations for NYC commercial owners.