Storefront Registry

The storefront filing requirement applies to all tax class two and four property owners with ground-floor or second-floor storefronts, even if you are otherwise exempt from filing an annual income and expense statement. Owners of class one properties in commercially zoned areas (referred to as “designated tax class one properties”) must register their storefronts if the space was vacant or owner-occupied for any days during the previous year.

Click here for a list of designated class one properties.

For more information, please review the storefront registry requirements and frequently asked questions.

You must register your storefront by filing a Storefront Registration. There are separate registration statements for designated tax class one properties and tax class two and four properties. Make sure to select the registration statement that corresponds to your property’s tax class.

1. To begin, proceed to designated class one property or to tax class two and four property registration.

   Refer to the Storefront Registry Online Filing User Guide for a step-by-step guide to the process.

2. You will need an NYC.ID account to access this system. If you do not have an account, you can create one for free.

Use this table to find storefront registry worksheets under “Required Filer.”

Owners of class two and four properties with ground-floor or second-floor storefronts must file a Supplemental Storefront Registration form to report storefronts vacant as of June 30 and December 31 each year. Owners of designated class one properties are not required to file a Supplemental Storefront Registration.

The deadlines to file your Supplemental Storefront Registration are:

• August 15 to report storefronts vacant as of June 30.
• February 15 of the following year to report storefronts vacant as of December 31.

• Class One Property Statistics
• Class Two and Class Four Property Statistics
• Storefronts Reported Vacant or Not