Real Property Income and Expense (RPIE)

Own an income-producing property with an assessed value of at least $40,000.

Owners of properties with an assessed value of $750,000 or more must submit the current rent roll (list of tenants) as part of their annual RPIE filing. Rent roll information must be submitted online using the RPIE form.

Owners should have all information relating to the type of occupancy the property is used for. For example, apartment owners should have the total number of units in the building, amount of parking spaces (if any) on the property, as well as tenant lease information.

If a user needs to correct or amend their RPIE form they can do this by logging in using their log in information for the property the form has been filed for.

Please call 311 or contact the Department of Finance directly in regards to any problems using the eFile system. Please include all contact information (name and phone number) in all e-mail correspondence. 2. The following major categories of properties are generally required to file: a. Hotels and motels; Parking garages and parking lots that are open to the public; Department stores with 10,000 or more square feet of floor area; Power plants providing electricity for sale; and theaters and cinemas. b. Rental Properties (Properties, other than cooperatives, where the occupants pay rent); this includes rental apartment buildings and commercial properties with one or more tenants. c. Cooperatives (Properties that are owned by a corporation, where the shareholders of the corporation have a proprietary right to occupy an apartment or other space in the building that contains over 2,500 square feet of commercial space, not including any garage.) d. Condominiums (Multi-unit properties where the units are individually owned). Owners of condominium buildings do not file an RPIE form for the units that are individually owned. Owners of an income-producing commercial condominium building or rented commercial and/or professional space in residential condominium buildings are required to file. Owners of a residential condominium building or development are required to file if the majority (50% or more) of the residential space is operated as rental property. e. Net-leased Properties (Entire properties that are leased by the owner to an entity that pays the taxes and operating expenses).

Click on the File a RPIE Online filing link in the application section on this page.

Enter the Borough, Block, and Lot information for the property for which the RPIE is being filed.

Create a password for the property located at the Borough, Block, and Lot entered. This password can be used to return and amend and/or complete an RPIE for this property.

Enter the requested information on each screen.

At the end of the application, the user will be instructed to submit the application electronically. Property owners are encouraged to print the RPIE for their records.