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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 | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | Download |
| REUC RPIE-2023 Nonfilers (Utility Property and Equipment) List |
Adobe PDF | MS Excel |
| Manhattan | Download | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | Download |
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 | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | Download |
| REUC RPIE-2022 Nonfilers (Utility Property and Equipment) List |
Adobe PDF | MS Excel |
| Manhattan | Download | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | 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 | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | Download |
| REUC RPIE-2021 Nonfilers (Utility Property and Equipment) List |
Adobe PDF | MS Excel |
| Manhattan | Download | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | 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 | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | Download |
| REUC RPIE-2020 Nonfilers (Utility Property and Equipment) List |
Adobe PDF | MS Excel |
| Manhattan | Download | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | 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 | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | Download |
| REUC RPIE-2019 Nonfilers (Utility Property and Equipment) List |
Adobe PDF | MS Excel |
| Manhattan | Download | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | 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 | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | Download |
| REUC RPIE-2018 Nonfilers (Utility Property and Equipment) List |
Adobe PDF | MS Excel |
| Manhattan | Download | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | 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 | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | Download |
| REUC RPIE-2017 Nonfilers (Utility Property and Equipment) List |
Adobe PDF | MS Excel |
| Manhattan | Download | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | 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 | Download |
| Bronx | Download | Download |
| Brooklyn | Download | Download |
| Queens | Download | Download |
| Staten Island | Download | Download |