Property Business & Excise Tax Professionals Forms

Rent Roll

RPIE filers whose properties have an actual assessed value of $750,000 or greater are required to file an addendum containing rent roll information.

Rent Roll Column Definitions

For information about how to file your RPIE statement, visit the Real Property Income and Expense page.

RPIE Rent Roll Addendum Frequently Asked Questions

What is the rent roll addendum?
The rent roll addendum is a supplement to the Real Property Income and Expense (RPIE) statement which provides details about the lease and related information. It is required for RPIE filers whose properties have an actual assessed value of $750,000 or more.
Do I need to submit the rent roll addendum at the same time as the RPIE?
The RPIE and the rent roll addendum do not have to be submitted at the same time.
Can I submit a copy of the rent roll from my own records?
No. You must use the rent roll spreadsheet provided by the Department of Finance. Visit www.nyc.gov/rpie to file. This is the only version you will be able to upload.
My property’s total actual assessed value is over $750,000 but I have no tenants. What should I do?
The rent roll spreadsheet is only required if you have tenants. You must write “No rental tenants” in the “Comments” section of the RPIE.
My property has a total actual assessed value of less than $250,000 and I submit the RPIE short form. Can I submit a voluntary rent roll with the RPIE short form?
Yes. Eligible RPIE filers can submit the rent roll with the short form.
Can I correct an error on the rent roll after I have submitted it?
You can correct an error on the rent roll by accessing the RPIE using the same log-in credentials and amending the rent roll. All RPIE corrections or amendments can be done for the RPIE-2022 statement only.
If I have a tenant whose lease expired but was then renewed, should I report the occupancy start date as the start date on the expired lease or the new lease?
The occupancy start date should be the start date of the most current lease.
If a tenancy changed during the RPIE-2022 reporting period, am I required to report rent roll information for both the former and current tenants?
No, report rent roll information for the new tenant only.
I am a property owner whose entire property is triple net leased and I do not have information about the subleases. How do I complete the rent roll?
Provide rent roll information about the triple net lease. You must also complete “Section H – Lease and Occupancy Information” of the RPIE.
Can I withdraw an RPIE statement I already submitted, rather than amending it?
You cannot withdraw an RPIE once it has been submitted. You have the option of amending your submitted RPIE or submitting a new one. If your RPIE contains a serious error—for example, if it was filed for an incorrect BBL—you should file an RPIE for the correct BBL and contact the Department of Finance at rpie@finance.nyc.gov to report the error.
Should I report the occupancy status as of a certain date or for the entire year?
You must report the occupancy status—owner-occupied, tenant-occupied, or vacant—as of the end of the RPIE reporting period.
When reporting the monthly rent do I report an average for the entire year?
No. You should report the latest monthly rent as of the last month of the reporting period.
Are “owner” or “employee-occupied” units considered regulated or unregulated?
Choose the last known rental status of the unit before the current occupancy.
If a unit is rent-stabilized, should I provide the legal rent or the preferential rent?
Provide the preferential rent for a rent-stabilized unit, which is the actual rent charged.