property-rpie-non-compliance

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Real Property Income and Expense (RPIE) non-compliance penalties

Required filers who do not file an RPIE statement or claim of exclusion face the following penalties. Penalties are based on the final assessed value of the property.

Assessed Value From
Assessed Value To
Penalty Amount

$40,001
$99,999
$300

$100,000
$249,999
$750

$250,000
$499,999
$1,500

$500,000
$999,999
$3,000

$1,000,000
$4,999,999
$5,000

$5,000,000
$9,999,999
$20,000

$10,000,000
$14,999,999
$40,000

$15,000,000
$24,999,999
$60,000

$25,000,000+

$100,000

Owners required to file a claim of exclusion who do not submit a claim will be fined $100. Owners who fail to file a claim of exclusion for two consecutive years will be fined $500. Owners who fail to file a claim of exclusion for three or more consecutive years will be fined $1,000.

Owners of income-producing property who fail to file an RPIE statement for three consecutive years may be subject to a penalty of five percent of the final actual assessed value of the property. Read more about non-filer penalties.

RPIE non-compliance lists

The following lists identify properties that did not file a 2023 RPIE statement by the June 3, 2024, deadline. If you have questions about your non-compliant status, contact us.

RPIE-2023 Nonfilers
(Real Property) List
Adobe PDF
MS Excel

Manhattan
Download

Bronx
Download

Brooklyn
Download

Queens
Download

Staten Island
Download

REUC RPIE-2023 Nonfilers
(Utility Property and Equipment) List
Adobe PDF
MS Excel

Manhattan
Download

Bronx
Download

Brooklyn
Download

Queens
Download

Staten Island
Download

RPIE/REUC Non-filers Archive

RPIE-2022 Non-Compliance Lists
The following lists identify properties that did not file a 2022 RPIE statement by the June 1, 2023, deadline. If you have questions about your non-compliant status, contact us.

RPIE-2022 Nonfilers
(Real Property) List
Adobe PDF
MS Excel

Manhattan
Download

Bronx
Download

Brooklyn
Download

Queens
Download

Staten Island
Download

REUC RPIE-2022 Nonfilers
(Utility Property and Equipment) List
Adobe PDF
MS Excel

Manhattan
Download

Bronx
Download

Brooklyn
Download

Queens
Download

Staten Island
Download

RPIE-2021 Non-Compliance Lists
The following lists identify properties that did not file a 2021 RPIE statement by the June 1, 2022, deadline. If you have questions about your non-compliant status, contact us.

RPIE-2021 Nonfilers
(Real Property) List
Adobe PDF
MS Excel

Manhattan
Download

Bronx
Download

Brooklyn
Download

Queens
Download

Staten Island
Download

REUC RPIE-2021 Nonfilers
(Utility Property and Equipment) List
Adobe PDF
MS Excel

Manhattan
Download

Bronx
Download

Brooklyn
Download

Queens
Download

Staten Island
Download

RPIE-2020 Non-Compliance Lists
The following lists identify properties that did not file a 2020 RPIE statement by the June 1, 2021, deadline. If you have questions about your non-compliant status, contact us.

RPIE-2020 Nonfilers
(Real Property) List
Adobe PDF
MS Excel

Manhattan
Download

Bronx
Download

Brooklyn
Download

Queens
Download

Staten Island
Download

REUC RPIE-2020 Nonfilers
(Utility Property and Equipment) List
Adobe PDF
MS Excel

Manhattan
Download

Bronx
Download

Brooklyn
Download

Queens
Download

Staten Island
Download

RPIE-2019 Non-Compliance Lists
The following lists identify properties that did not file a 2019 RPIE by the July 1, 2020 deadline. If you have questions about your non-compliant status, contact us.

RPIE-2019 Nonfilers
(Real Property) List
Adobe PDF
MS Excel

Manhattan
Download

Bronx
Download

Brooklyn
Download

Queens
Download

Staten Island
Download

REUC RPIE-2019 Nonfilers
(Utility Property and Equipment) List
Adobe PDF
MS Excel

Manhattan
Download

Bronx
Download

Brooklyn
Download

Queens
Download

Staten Island
Download

RPIE-2018 Non-Compliance Lists
The following lists identify properties that did not file a 2018 RPIE by the June 3, 2019 deadline.

RPIE-2018 Nonfilers
(Real Property) List
Adobe PDF
MS Excel

Manhattan
Download

Bronx
Download

Brooklyn
Download

Queens
Download

Staten Island
Download

REUC RPIE-2018 Nonfilers
(Utility Property and Equipment) List
Adobe PDF
MS Excel

Manhattan
Download

Bronx
Download

Brooklyn
Download

Queens
Download

Staten Island
Download

RPIE-2017 Non-Compliance Lists
The following lists identify properties that did not file a 2017 RPIE by the June 1, 2018 deadline.

RPIE-2017 Nonfilers
(Real Property) List
Adobe PDF
MS Excel

Manhattan
Download

Bronx
Download

Brooklyn
Download

Queens
Download

Staten Island
Download

REUC RPIE-2017 Nonfilers
(Utility Property and Equipment) List
Adobe PDF
MS Excel

Manhattan
Download

Bronx
Download

Brooklyn
Download

Queens
Download

Staten Island
Download

RPIE-2017 Properties with Petition for Hearing under review
This lists below consist of income-producing properties that Department of Finance has identified as submitted Petition for Hearing for RPIE-2017

RPIE-2017 Properties with Petition
for Hearing under review
Adobe PDF
MS Excel

Manhattan
Download

Bronx
Download

Brooklyn
Download

Queens
Download

Staten Island
Download