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Real Property Income and Expense (RPIE)

Operating & Renewing

Operating Requirements

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    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.
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      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).