Revised 1.19.2023
RPIE
-
2022
WORKSHEET
Real Property
Income and Expense
Worksheet and Instructions
This is NOT the RPIE form.
This document is designed to as-
sist you in completing all RPIE
forms on our website.
RPIE-WORKSHEET
nyc.gov/rpie
2022 REAL PROPERTY INCOME AND EXPENSE
WORKSHEET AND INSTRUCTIONS
FILING DEADLINE: JUNE 1, 2023
This is NOT the RPIE form. You MUST file all RPIE forms electronically. This form
is to be used for worksheet purposes only.
Please note that this worksheet and instructions do not apply to the following specialty property types: hotels,
adult care/nursing home facilities, gas stations, car washes, oil change facilities, self-storage, theatres or con-
cert halls. These property types are covered in their own instructions that you can download from nyc.gov/rpie.
Owners of income-producing properties with an Actual Assessed Value of more than $40,000 as stated on
the 2023-2024 Tentative Assessment Roll are required to file Real Property Income and Expense statements
(“RPIE”) or a Claim of Exclusion annually with the Department of Finance (“DOF”). The department uses this
and/or information from similar properties to estimate the market value of property for tax purposes.
Even if your income-producing property has an Actual Assessed Value of less than $40,000, you may still want
to provide information about your property electronically to assist us in providing a more accurate estimate of
its market value.
RPIE EXCLUSIONS
How do you file a Claim of Exclusion?
To file a Claim of Exclusion, you must complete Section D of the RPIE-2022 form. Owners of real prop-
erty who are not required to file income and expense information must submit a Claim of Exclusion each
year.
Please note: If you own the property but have no knowledge of the income and expenses for the entire
calendar or fiscal year, you must file a Claim of Exclusion.
Who does not have to file an RPIE or Claim of Exclusion? Owners with:
● Properties that have an Actual Assessed Value of $40,000 or less.
● Residential properties containing 10 or fewer dwelling units.
● Tax class 1 or tax class 2 properties with six or fewer dwelling units and no more than one commercial unit.
● Special franchise properties.
● Online Filing Requirement -- All filers are legally required to file electronically unless Finance grants a
waiver. Filers who wish to request a waiver from the electronic filing should call 311 for an application or
download the application from nyc.gov/rpie. The deadline for electronic waiver requests is May 3, 2023.
● Deadline -- The submission deadline for all RPIE filings is June 1, 2023.
Please call 311 or email Finance at [email protected]
GENERAL INFORMATION
IMPORTANT FILING INFORMATION
CUSTOMER ASSISTANCE
Instructions for Worksheet RPIE-2022 Page 2
Please check your mailing address for accuracy. Owners are responsible for maintaining a current mail-
ing address with Finance at all times. You can see the mailing address on file by looking at your latest
Notice of Property Value or Property Tax bill. Changes to your address can be made online at
http://nyc.gov/changemailingaddress or by calling 311.
SECTION A – OWNER/FILER INFORMATION
1a. Enter name(s) of up to two owners of the property.
b./c.
Enter each listed owner’s Employer Identification Number (EIN) or Social Security Number (SSN).
The Federal Privacy Act of 1974, as amended, requires the Department of Finance to inform you about
whether compliance with the request is voluntary or mandatory, the legal authority to request the in-
formation, and how the information will be used. Owners must provide their Social Security Number on
this form under the authority of section 11-102.1 of the Administrative Code of the City of New York.
Social Security Numbers are required to facilitate the processing of real property income and expense
data for tax administration purposes. The Social Security Numbers may be further disclosed to other
departments or agencies, or to persons employed by such departments or agencies, only for tax ad-
ministration purposes, or as otherwise provided by law or judicial order.
2a. Enter the name of the person filing the RPIE. The filer may be an owner, owner representative,
lessee or lessee representative who is authorized to provide this information and has knowledge
of such information.
b./c.
Enter the filer’s Employer Identification Number or Social Security Number.
d. Use the dropdown box to select the filer’s relationship to the property.
SECTION B - CONTACT INFORMATION
Provide contact information for the person who can respond to questions about this filing and receive
the confirmation email once the RPIE is submitted. Additional email addresses for the confirmation
email can be entered on the Certification page.
SECTION C – CONSOLIDATED LOTS
(To access, first check box in Section A for consolidated lots)
Consolidated lot filings apply to two or more properties that meet the following criteria:
● Operate as a single economic unit
● Be located in the same borough
● Share the same ownership
● Have the same Tax Class
● All must be hotels if one is a hotel
● Be located on contiguous lots*
* Contiguous lots are those that share either an edge or boundary, are neighboring, adjacent, or ad-
joining. This definition can include nearby lots within the same tax block or those separated by roads
or paths.
PART I: OWNER AND PROPERTY INFORMATION
Instructions for Worksheet RPIE-2022 Page 3
Please note that consolidated lot filings are not available for the following specialty property types:
adult care/nursing home facilities, gas stations, car washes, oil change facilities, self-storage, theatres
or concert halls.
If your properties meet all the above criteria and you want to submit a consolidated filing, allocate the
properties’ income and expense using either square footage or number of units. Select allocations by
a percentage of income to each lot only if square feet or number of units is inappropriate for al-
locating your properties’ income and expense.
SECTION D - RPIE EXCLUSIONS
If you are identified as a required RPIE-2022 filer, you will need to complete an income and expense form
or complete a claim of exclusion in Section D. If your property is income-producing and eligible to claim
an RPIE exclusion, please identify one of the exclusions listed in the section below.
Exclusions include:
a. Actual AV (Assessed Value) as shown on the Tentative Assessment Roll 2023-2024 is $40,000 or less.
b. The property is both exclusively residential and has 10 or fewer apartments, including both vacant
and occupied units.
c. The property has both of the following: six or fewer residential units and no more than one com-
mercial unit. Your property must be in Tax Class 1 or Tax Class 2 and the unit count must include
all units whether vacant or occupied. For example, if your property has five residential and two
commercial units, you must file an RPIE because you have two commercial units.
d. Residential cooperative apartment buildings with no more than 2,500 square feet of commercial
space (not including garage space). To claim this exclusion you must still complete the RPIE-2022
(Parts I and IV). An RPIE is required for unsold sponsor-owned units if 10% or more of the units
remain unsold.
e. Individual residential units in a condominium building/development. For a residential condominium
that has commercial space, professional space, and/or has 10% or more unsold sponsor-owned
units, an RPIE must be filed for the commercial space, professional space or the unsold spon-
sor-owned units. An RPIE must also be filed for residential units that are rentals and not intended
to be individually owned.
f. If the property is rented exclusively to a person or entity related to the owner:
● Business entities under common control
● Fiduciaries and the beneficiaries for whom they act
● Spouse, parents, children, siblings and parents in-law
● Owner-controlled business entities
g. The entire property is owner-occupied. This exclusion does not apply to owners of department
stores of 10,000 square feet or more, hotels or motels (whether occupied in part or in their entirety),
parking garages or lots, power plants and other utility-property, adult care/nursing home facilities,
gas stations, car washes, oil change facilities, self-storage, theatres or concert halls.
Instructions for Worksheet RPIE-2022 Page 4
h. The property is owned by a not-for-profit organization, government entity or is otherwise fully ex-
empt from property taxes and is not rented to any commercial, non-exempt tenants. If the prop-
erty is rented to a commercial, non-exempt tenant, the filing requirement may be satisfied by the
tenant or lessee filing an RPIE on behalf of the property.
i. The property is vacant or uninhabitable and has no existing leases. If there are any existing leases,
the owner must file the RPIE.
j. “Vacant, non-income-producing land” applies to empty lots only.
k. The owner has not operated the property and is does not know the income and expenses for the
entire calendar or fiscal year of the reporting period.
If you claimed exclusion(s), but still want to file income and expense information with the Department
of Finance, select “OK” at the pop-up message prompting you for a response on voluntary filing.
SECTION SF - Short Form
You have the option of completing a one-page short form or the standard form if your property has an
Actual Assessed Value of $250,000 or less and is not one of the following: hotels, adult care/nursing
home facilities, gas stations, car washes, oil change facilities, self-storage, theatres or concert halls.
If you are eligible to submit the short form, you will be prompted to choose the either the short or stan-
dard RPIE form once you complete the preliminary screens. The short form is a simpler reporting op-
tion for owners of properties with lower Assessed Values.
PROPERTY USE, VACANCY AND INCOME INFORMATION
1. Commercial Income:
Units: Enter the number of commercial units.
Owner/Owner-Related Occupancy Percentage: Enter the percentage of commercial square feet
that the owner or other filer uses for his/her own business. Also, include any space occupied by
persons or entities related to the owner or other filer, even if rent is charged.
Vacancy Percentage as of January 5, 2023 Indicate the percentage commercial space that was
vacant (unoccupied and un-leased, generating no income) as of the taxable status date--January
5, 2023.
PLEASE NOTE: If the sum of total owner and/or owner-related occupancy and total vacancy ex-
ceeds 25%, please consider using the RPIE-2022 standard form to give more detail on these
items.
Income ($ per year): Total the following categories of income and report under Commercial In-
come:
a. Commercial Rental Tenants: Amount received for the following categories: office, store, re-
tail tenants, restaurants, offices and any other leased commercial areas. Exclude residential
rent and rent from tenants related to the property owner.
b. Sale of Utility Services: Gross amount received from the sale of utilities and services, such
as electricity, gas, steam, water, air conditioning, and telecommunications. Do not deduct the
landlord’s costs
Instructions for Worksheet RPIE-2022 Page 5
c. Sale of Other Services: Gross amount received for laundry, valet services, vending machines,
etc.
d. Operating Escalation Income: Any additional rent received above the base rent, as provided
in the lease, for pass-throughs or increases in operating expenses, porters’ wages, Con-
sumer Price Index clauses, etc.
e. Real Estate Tax Escalation: Any additional rent received above the base rent, as provided in
the lease, for pass-throughs or increases in real estate taxes.
f. Storage.
g. Garage/parking.
h. Factory.
i. Warehouse.
j. Other income: Any income generated by the property that has not been previously specified;
typical examples include common area maintenance income or common area rental charges.
Do not include interest on bank accounts or tenants’ deposits.
2. Residential Income:
Units: Enter the number of residential units.
Owner/Owner-Related Occupancy Percentage: Enter the percentage of residential units that the
owner or other filer uses for his/her own residence. Also, include any space occupied by persons
or entities related to the owner or other filer (such as the superintendent), even if rent is charged.
Vacancy percentage as of January 5, 2023: Indicate the percentage residential space that was va-
cant (unoccupied and un-leased, generating no income) as of the taxable status date — January
5, 2023.
PLEASE NOTE: If the sum of total owner and/or owner-related occupancy and total vacancy ex-
ceeds 25%, please consider using the RPIE-2022 standard form to give more detail on these items.
Income ($ per year): Total the following categories of income and report under Residential Income:
a. Residential Regulated Tenants: Amount received for regulated apartments. Regulated apart-
ments are subject to rent control and/or rent stabilization. For more information, please con-
tact the Rent Guidelines Board at www.nycrgb.org.
b. Residential Unregulated Tenants: Amount received for unregulated apartments.
c. Government Rent Subsidies: Portion of rent that comes from direct rent subsidies that are
received, as well as any abatement of real estate taxes or carry-over amount that is received
for the Senior Citizen Rent Increase Exemption (SCRIE), Federal Section 8 housing subsidies,
and similar programs. Only the portion of rent that comes from government rent subsidies
should be included in this calculation. Do not double count any rent paid directly by the
tenant.
Instructions for Worksheet RPIE-2022 Page 6
3. Cell Site Income:
Units: Enter the number of cell towers or antennae anywhere on the property.
Income: $ Amount received for placing a cell tower or antenna anywhere on the property.
4. Signage/Billboard Income:
Units: Enter the number of rented signs or billboards anywhere on the property.
Income: Dollar amount received for renting any signs or billboards anywhere on the property
PROPERTY OPERATING EXPENSES
Use this section to report operating expenses for your property. Allowable expenses include those as-
sociated with providing services to tenants, property management and property administration. Enter
the total expenses for 2022.
1. Utilities: Include total expenses for:
a. Fuel: Total for fuel oil, gas or steam, including gas provided to tenants.
b. Light and Power: Amount paid for electricity, including electricity provided to tenants. Do not
include electricity consumed by the owner or other filer(s) for personal or business
use.
c. Water and Sewer: Amount paid or incurred for water and sewer frontage or usage.
2. Other: Include total expenses for:
a. Cleaning Contracts: Include contracts with cleaning-service companies or individual cleaners.
b. Wages and Payroll: Include all wages, related payroll taxes and employee benefits for building
maintenance employees who work at the property. Do not include salaries of employees
who work in any off-site management office.
c. Repairs and Maintenance: Amounts paid or incurred for contracts with maintenance compa-
nies. Include any amounts that were paid for routine repair services and for material or parts
used for repairs. Do not include reserves for replacements.
d. Management and Administration: Amount paid or incurred for contracts with a management com-
pany. Include office expenses and legal/accounting services related to the operation of the property.
e. Insurance (annual): Annual charges for fire, liability, and other insurance premiums paid to pro-
tect the real property. Pro-rate multi-year premiums to calculate an average annual expense.
f. Advertising: Amount paid or incurred for advertising space available for rent.
g. Interior Painting and Decorating: Cost of contract services and materials for interior painting
and interior decoration.
h. Miscellaneous: The miscellaneous field should be reserved for petty cash, lease buy-out,
special assessments and sundry.
Instructions for Worksheet RPIE-2022 Page 7
Do not include real estate taxes, bad debt, depreciation or mortgage interest in Other expenses.
While these may be listed in this section, they are not eligible for valuing real estate for NYC property
tax purposes. Also do not include amortized leasing costs or amortized tenant improvement
costs. If you want to itemize these two costs, please use the RPIE-2022 standard form.
Total Expenses: Total expenses (the sum of lines 1 through 3).
SECTION E – PROPERTY USE AND VACANCY INFORMATION
1. Description:
a-c. Units: Enter the number of residential units and the number of commercial units. The total
number of units will be calculated for you.
d. Number of Buildings: Where the property consists of more than one building (such as a con-
dominium development, a parking garage complex, an apartment complex, or a shopping
center), enter the total number of buildings that comprise the entire property for which this
RPIE form is being filed.
e-f. Outdoor/Indoor Parking Information: Enter the number of outdoor parking spaces and the
number of indoor parking spaces.
g. Year of Purchase: Provide the year the property was bought or leased, or, if the building was built
for the current owner, list the date of construction. Not required if the property is a cooperative.
2.-13.
Percentage Vacant: Indicate the percentage of each type of space that was vacant (unoccupied and
un-leased, generating no income) as of the taxable status date — January 5, 2023. Percentage
vacant should be reported separately for each type of unit. Totals may exceed 100%. For exaple,
if you identify four use types, each with a vacancy rate of 30%, the total will exceed 100%.
SECTION F - TO BE COMPLETED ONLY IF THE PROPERTY IS A COOPERATIVE OR CONDOMINIUM
For this section, information is required for unsold sponsor-owned units if 10% or more of the units re-
main unsold. Information in this section must be current as of the last day of the reporting period.
1. List the number of occupied units that are unsold and still owned by the sponsor, cooperative or
condominium and provide the annual income received.
2. List the number of leased commercial units in the cooperative or condominium and the annual in-
come received from these commercial units.
3. List the number of commercial cooperative and/or condominium units that are owner-occupied.
NOTE: Do not include maintenance in SECTION F or SECTION J.
SECTION G – THIS SECTION IS NO LONGER USED
Instructions for Worksheet RPIE-2022 Page 8
SECTION H - LEASE AND OCCUPANCY INFORMATION
If you are filing as property owner and you have multiple tenants with different lease agreements and
all tenants do not pay triple net expenses, please do not fill out SECTION H and continue onto
SECTION J.
1) Indicate if the tenant leases the entire property. ❑ Yes ❑ No
2) Indicate if the tenant pays utility expenses. ❑ Yes ❑ No
3) Indicate if the tenant pays maintenance and repair expenses. ❑ Yes ❑ No
4) Indicate if the tenant pays property tax for the space occupied. ❑ Yes ❑ No
5) Enter the amount of Annual Rent paid to the Property Owner. ______________
6) Indicate if the net lessee or owner related party subleasing is
any of the property.
a) If yes, list the number Square Footage. ______________
b) If yes, list the Use of Space. ______________
c) If yes, enter the Annual Rent. ______________
7) Indicate if you are filing as ground lessor.
a) If yes, enter the Ground Lease Amount that you are receiving. ______________
A ground lease is a lease in which the right of use and
occupancy of land is granted.
8) Owner Occupancy:
a) Indicate if any of this property owner-occupied or occupied by a related party? ❑ Yes ❑ No
b) If yes, for residential properties, list the number of units occupied by the owner, related party
and/or superintendent: ________ units.
c) If yes, select the type(s) of owner-occupancy (all that apply – maximum of 5):
❑ Residential. _______%
❑ Office _______%
❑ Retail _______%
❑ Loft _______%
❑ Factory _______%
❑ Warehouse _______%
❑ Storage _______%
❑ Garage/Parking _______%
❑ Other _______%
Owners who have not operated the property and are without knowledge of the income and expenses
of the property for the entire calendar or fiscal year of the reporting period, are not required to complete
PART II. You are required to complete a Claim of Exclusion for partial year information (Section D.k.)
if this applies to your property.
Instructions for Worksheet RPIE-2022 Page 9
NOTE: In Sections J through L (II), report the property's actual income and expenses. Do not list
negative figures on the statement to reflect unrealized or potential income such as free rent,
uncollected income or credits due. Finance will disregard any negative figures included on the in-
come and expense statement.
SECTION I - REPORTING PERIOD
1-2. Indicate whether the RPIE filing is for a calendar, fiscal or partial year, and enter the start and end
dates of the reporting period.
SECTION J – INCOME FROM REAL ESTATE
For each applicable category of property and income, enter the number of units and annual income in
the columns provided. Regulated apartments are subject to rent control and/or rent stabilization. For
more information, please contact the Rent Guidelines Board at www.nycrgb.org.
PLEASE NOTE: Do not include maintenance in SECTION F or SECTION J.
Number of Units: Number of rental units for each property type.
Income: Total rent received for tenant occupied space.
9. Owner-occupied or Owner-related Space: Number of units that the owner or other filer uses for
his/her own residence or business. Also, include any space occupied by persons or entities related
to the owner or other filer (such as the superintendent), even if rent is charged.
10. Ancillary Income:
a. Operating Escalation Income: Any additional rent received above the base rent, as provided
in the lease, for pass-throughs or increases in operating expenses, porters’ wages, Con-
sumer Price Index clauses, etc.
b. Real Estate Tax Escalation: Any additional rent received above the base rent, as provided in
the lease, for pass-throughs or increases in real estate taxes.
c. Sale of Utility Services: Gross amount received from the sale of utilities and services, such
as electricity, gas, steam, water, air conditioning, and telecommunications. Do not deduct the
landlord’s costs.
d. Sale of Other Services: Gross amount received for laundry, valet services, vending machines, etc.
e. Government Rent Subsidies: Portion of rent that comes from direct rent subsidies that are re-
ceived, as well as any abatement of real estate taxes or carry-over amount that is received for
the Senior Citizen Rent Increase Exemption (SCRIE), Federal Section 8 housing subsidies,
and similar programs. Only the portion of rent that comes from government rent subsidies
should be included in this section; any portion of rent that is paid by the tenant should be listed
in lines 1 a. or 1 b.
f. Signage/Billboard: Amount received from renting any signage or billboard space anywhere
on the property.
g. Cell Towers: Amount received for placing a cell tower or antenna anywhere on the property.
PART IIA: INCOME AND EXPENSE STATEMENT
11. Other: Any income generated by the property that has not been previously specified; typical ex-
amples include common area maintenance income or common area rental charges. Do not include
interest on bank accounts or tenants’ deposits. You must itemize the sources of this income.
12. Total Income from Real Estate: This line provides a calculation reflecting the sum of lines 1 through 11.
SECTION K - INCOME FROM BUSINESS
Complete this section only if the property is used to operate a business such as a theater, gas station,
department store, garage, parking lot, power plant, self-storage warehouse or car wash.
For each source of income listed in questions 1-7c., enter the corresponding total income for the 2022
reporting period. Net Department Store Sales will be calculated on line 7d by subtracting 7b from 7a
and adding 7c (i.e., 7a - 7b + 7c = 7d).
Total all income from business will be calculated on line 8 using totals from lines 1 to 6 plus 7d (Net
Department Store Sales).
SECTION L(I) - OPERATING EXPENSES
Use this section to report operating expenses for your property. Allowable expenses include those as-
sociated with providing services to tenants, property management and property administration.
Enter the total expenses for following items during 2022:
1. Fuel: Include fuel oil, gas or steam, including gas provided to tenants.
2. Light and Power: Include electricity, including electricity provided to tenants. Do not include elec-
tricity consumed by the owner or other filer(s) for personal or business use.
3. Cleaning Contracts: Include contracts with cleaning-service companies or individual cleaners.
4. Wages and Payroll: Include all wages, related payroll taxes and employee benefits for building
maintenance employees who work at the property. Do not include salaries of employees who
work in any off-site management office.
5. Repairs and Maintenance: Amounts paid or incurred for contracts with maintenance companies.
Include any amounts that were paid for routine repair services and for material or parts used for
repairs. Do not include reserves for replacements.
6. Management and Administration: Amount paid or incurred for contracts with a management com-
pany. Include office expenses and legal/accounting services related to the operation of the property.
7. Insurance (annual): Annual charges for fire, liability, and other insurance premiums paid to protect
the real property. Pro-rate multi-year premiums to calculate an average annual expense.
8. Water and Sewer: Amount paid or incurred for water and sewer frontage or usage.
9. Advertising: Amount paid or incurred for advertising space available for rent.
10. Interior Painting and Decorating: Cost of contract services and materials for interior painting and
interior decoration.
Instructions for Worksheet RPIE-2022 Page 10
11. Amortized Leasing Costs: Amounts for brokers’ commissions. If the lease is for more than one
year, the total broker’s commission must be pro-rated to calculate the annual expense.
12. Tenant Improvement Costs: Amounts for tenant work done by the landlord. If the lease is for more
than one year, the total tenant improvement costs must be pro-rated to calculate the annual expense.
13. Miscellaneous: The miscellaneous field should be reserved for expenses that can’t be otherwise
categorized, such as petty cash and sundry. Filers will be prevented from entering expense items
that are ineligible. Please review the charts on pages 12 through 15 for a list of frequently mis-
categorized expenses and corresponding expense categories.
14. Total Expenses: Total expenses (the sum of lines 1 through 13).
15. Expenses entered on this line will not be included in the calculation of Total Expenses in line 14.
If you wish to include real estate taxes, bad debt, depreciation or mortgage interest, enter the total
amount here.
SECTION L(II) - RESERVES FOR REPLACEMENT
The Department of Finance is conducting a study of building expenses paid for with replacement re-
serve funds. Replacement reserves are allowances that provide for the periodic replacement of build-
ing components that wear out more rapidly than the building itself and must be replaced during the
building’s economic life. We are asking RPIE filers with replacement reserves to complete Schedule
L(II). The information collected will be used to help evaluate the Department of Finance's treatment of
such expenses.
Currently, the Department of Finance does not allow replacement reserves additions or debits to be in-
cluded as expenses in computing net operating income. The reported information will not be used in-
computing your net operating income for this RPIE reporting period.
Instructions for Worksheet RPIE-2022 Page 11
PART IIB –
INCOME AND EXPENSE STATEMENT
IINSTRUCTIONS FOR STOREFRONT REGISTRATION WORKSHEET FOR TAX CLASS 2 OR 4
You can report up to 200 storefronts for your property and up to 24 occupancies for each storefront
for the reporting period from January 1 through December 31 of the prior calendar year. For exam-
ple, the reporting period for your Storefront Registration statement with RPIE-2022 is January 1,
2022 through December 31, 2022.
ENTERING STOREFRONTS
For each storefront, the following information is requested:
●
Contact Information: Enter the name, email, and phone number(s) if the contact information for
the storefront is different from the contact information provided for the RPIE filing.
●
Storefront Address: Enter the street number and name if the storefront’s mailing address is dif-
ferent from the property’s address.
●
Entrance: Choose the entrance type that describes how the public accesses the storefront.
●
Floor Size (Square Feet): Enter the floor size in square feet using whole numbers. This includes
pro-rata share of common areas.
Instructions for Worksheet RPIE-2022 Page 12
PART IV – RPIE CERTIFICATION
●
Storefront Address: Enter the address of the storefront if it is different from the building address.
If you leave this blank, we will use the property address.
ENTERING OCCUPANTS
For each occupant, the following information is requested:
●
Occupant type
●
Start and End Date for the occupant type:
1. For owner, the start date is the first day that the owner occupied the space and the end date
is the last day the owner occupied the space and no later than the last day in the reporting pe-
riod (e.g., 12/31/22).
2. For tenant, enter the start and end dates shown in the lease. If the lease was renewed during
the reporting period, only the end date needs to be updated.
3. For vacant, the start date is the first day the space became vacant and the end date is the last
day the unit was vacant and no later than the last day in the reporting period (e.g., 12/31/22).
●
AVG MONTHLY RENT PER SQ FT, WHEN OCCUPIED:
1. For owner, enter 0.
2. For tenant, calculate average monthly rent per square foot as follows:
a. Average monthly rent - Calculate the average monthly rent by dividing the total amount that
was charged for the premises during the reporting period (e.g., 1/1/2022 through
12/31/2022) by the number of months that the premises were leased in the reporting period.
For example, if the tenant occupied the unit for the entire 12 months of 2022 and paid
$60,000 under the lease agreement, the average monthly rent amount would be $5,000.
b. Rentable square footage is the total area expressed in square feet for the unit that the ten-
ant occupies to conduct their daily business plus the tenant’s pro-rata share of any common
areas, as defined in the terms of the lease agreement.
c. Average monthly rent per rentable square foot is the result of Average Monthly Rent divided
by Rentable Square Footage, rounded to whole dollars. Enter this number. Calculate the
Average Monthly Rent per Square Foot received for this occupancy and during this period;
see below for further guidance. If owner-occupied or vacant, enter the amount received dur-
ing the most recent previous lease for this unit.
●
Select a Lease Concession if storefront is occupied by a tenant, select one.
●
Enter Construction or Alteration Projects if storefront is not leased. Enter up to ten Department
of Buildings (DOB) job numbers, with the Project Start Date and the actual or expected Project End
Date. DOB project numbers are not the same as permit numbers.
To successfully submit your RPIE filing you must certify the information by clicking “Sign and Submit.”
If you do not complete this step, you will not be in compliance with the RPIE filing requirement.
Instructions for Worksheet RPIE-2022 Page 13
Advertising related to specific
property rentals
Newspaper ads
NYC illuminated sign charge
Promotional ads
Television ads
Cleaning service contract
Con Ed steam
Gas for heating
Oil
Boiler explosion premium
Fire premium
Liability premium
Rent fidelity bonds premium
Theft premium
Brushes
Decorating
Interior Painting
Labor for interior decorating
Paint
Painting and Plastering
Spackling
Wallpaper
Amortized leasing commissions
Brokers' fees
Consultants' fees
Leasing agent's fees
Leasing contracts
Prorated leasing commissions
City and State utility tax
Electricity
Gas for cooking stove
NYC and NYS utility tax
Advertising
Cleaning
Contracts
Fuel
Insurance
Interior
Painting
and
Decorating
Leasing
Commissions
Light
and
Power
Repairs
and
Maintenance
A/C repairs or upkeep
Air conditioning repairs
or upkeep
Alarm system maintenance
Appliance repairs
Asbestos maintenance
Asphalt repair
Boiler repairs
Building repairs
Burglar and fire alarm system
maintenance
Carpenters
Chemicals for cleaning
Cleaning Service
Cleaning Supplies
Electrical system repairs
Electricians
Elevator repairs
Emergency repair service
Equipment rental
Exterior painting
Exterminator/Pest Control
Gardening
Gas service
General maintenance
and repairs
Glaziers
Graffiti removal
Hall maintenance
Hardware
HVAC
Insecticide
Intercom repairs
Iron work
Janitorial Services
Janitorial Supplies
Landscaping
Lawn
Lobby Maintenance
Locksmiths
Masonry
Outside labor
Parking lot repairs
MISCELLANEOUS EXPENSE CATEGORIES CHART
Types of
Expenses
Correct
Category
Types of
Expenses
Correct
Category
Escalation billing service
Eviction fees (except $1000
and under)
Food for watchdogs
General office expense
Inspections (boilers, elevator,
fire, etc.)
Interim Multiple Dwelling filing
fee
Keys
Legal Fees
Loft Board fees
Management agent fees
Management fees
Marshall's fees
Maximum base rent filing fee
Membership fees
Messenger ($200 or less)
Meter reading service (water
meters, electric meters, etc.)
Office expense
Office Supplies
Outside management
Outside services (other than
subcontracted labor)
Permits
Post Office Box fee
Postage
Professional Fees
Protection
Real Estate Publications and
Journals
Realty Advisory Board fees
Rent collection fees
Rent stabilization association fee
Rubbish removal
Scavenger service
Security Guards
Security Service
Service charges
Service contracts
Settlement
Small property owners
association
Stationery
Plastering
Plumbers
Plumbing repairs
Pointing ($500 or less)
Pollution repairs
Refrigeration repairs
Roof repairs
Safety devices
Security
Sidewalk repairs
Smoke detectors
Snow removal
Sprinkler system maintenance
Stairwell maintenance
Supplies necessary for
maintenance and repairs
Swimming pool maintenance
Tile repairs
Waterproofing
Welders
Window cleaning
Window guards
Accounting Fees
Administrative fees
ADT computer payroll service
Association dues
Auditing
BID fees
Bookkeeping fees
Building registration fee
Carting
Certified mail
Collection fees
Computer processing
Consultation fees
Credit Card Fees
Credit Check
Data processing costs
DHCR Monitoring
Directory service
Dispossess filing fees
Dues
Elevator service contract
Environmental protection
Types
of Expenses
Correct
Category
Types of
Expenses
Correct
Category
Repairs
and
Maintenance
Management
and
Administration
Management
and
Administration
Instructions for Worksheet RPIE-2022 Page 14
Superintendent's telephone
Tank registration
Telecommunication
Telephone
Tenant relations
Trash/Garbage/Rubbish
removal
Uniforms
Uniforms (purchase and
cleaning)
Vault tax
Water conditioning
Water purification
Water treatment service
Disability welfare
Employee benefits
Federal unemployment insurance
Federal, State and City
withholding tax
FICA social security tax
Health insurance
Hospitalization
Major medical
Management commissions
New York State unemployment
insurance
Payroll Tax
Pension
Salaries (except directors &
officers)
State unemployment insurance
Union dues
Workmen's compensation
Frontage
Sewer charges or taxes
Water charges or taxes
Types of
Expenses
Correct
Category
Management
and
Administration
Wages
and
Payroll
Water and
Sewer
Instructions for Worksheet RPIE-2022 Page 15
Instructions for Worksheet RPIE-2022 Page 16
Below are Ineligible Miscellaneous Expenses and expenses that are Eligible to be included in the
Expense portion of the RPIE.
Air rights
Alterations
Amortization (except leasing)
Appliances
Appraisal fee
Architects fees
Automobile expenses
Bad debt
Bank charges
Blanket insurance policies
Bond premium
Building rent
Business insurance
Business organization expenses
Cable service
Capital improvements
Car fare
Certificate of occupancy costs
Certiorari costs
Christmas expenses
Claims of any kind
Closing costs
Commercial rent tax
Commitment costs
Common charges
Compactor
Computer purchases
Construction
Consultation fee (other than
that specified for management
or leasing)
Contributions
Corporation expenses
Corporation taxes
Debt service
Delivery expense
Demolition
Depreciation
Drawing
Dumpster
Electrical survey
Engineer's fee
Equipment purchase
Estimate expenses (except real
estate taxes)
Financial charges or expenses
Fines
Franchise taxes
Furniture
General expense
Gifts
Ground rent
Health club/gym
Improvement loan
In rem payments
Income taxes
Insulation
Intercom
Interest payments
J51 exemption/abatement filing
fee (421a filing fee)
Janitor's apartment and/or utilities
General expense
Late charges
Lawsuit settlement
Lease cancellation costs
Lease surrender
Leasehold interest
Lien
Local law 5 or 10 filing fee
Management training
Merchants association dues
Miscellaneous expense
Mortgage Interest
Negative (bracketed) amounts
Occupancy tax
Office rent
Officers' salaries
Organization expenses
Parking
Partners' salaries
Penalties
Personal insurance
Pointing - over $500
Projected expenses
Pro-rated expense of any kind
(except leasing and insurance)
Public phone charge
Real estate abatement fees
Real estate fees
Real estate taxes
Rebates
Recovery charges
Refunds
Reimbursements of any type
Renovations
Rent
Rent strike settlement
Reserves for replacement
Return of rent
Safe deposit boxes
Storage
Superintendent's apartment
and/or utilities
Tenant buyout
Tenant holdovers
Tenant moving expense
Tenant refund
Tenant's refund
Termination fee
Title insurance
Transportation
Travel
Unincorporated business tax
Vacancy
Vacancy and loss of rent
Vacating expense
Variance costs
Violations
Write off on leasing & renting
Zoning fees
Xmas expenses
Ineligible Miscellaneous Expenses
Petty cash Lease buy-out Special assessments Sundry
Eligible Miscellaneous Expenses
Instructions for Worksheet RPIE-2022 Page 17
1. Air conditioning equipment and systems (roof-top)
2. Air conditioning units in existing sleeves replacement
3. Bathroom and kitchen exhaust fans
4. Bathroom cabinet/countertop/flooring replacement
5. Bathroom plumbing fixtures/controls/fittings replacement
6. Cooling plants (including cooling towers, piping and ductwork)
7. Decking replacement
8. Elevator upgrade/replacement
9. Emergency generators replacement/installation
10. Exterior door/storm door replacement/installation
11. Exterior painting/caulking/weatherproofing
12. Exterior siding replacement/installation
13. Gutter system replacement/installation
14. Hard-wired smoke detector system/carbon monoxide detector system
15. Heat/fire/smoke suppression systems
16. Heating equipment/controls replacement/installation
17. Heating plant components (boilers/furnaces, piping/ductwork and chimneys/flues) replacement/installation
18. Hot water heaters/controls replacement/installation
19. Kitchen appliance replacement
20. Kitchen cabinet/countertop/flooring replacement
21. Kitchen plumbing components/controls/fittings replacement
22. Laundry appliance replacement
23. Masonry re-pointing, minor brick replacement
24. Parking structure modification
25. Pool/tennis court/fitness center/playground replacement
26. Roof surface replacement/installation
27. Security systems replacement
28. Site grading and retaining wall replacement/installation
29. Site paving replacement/installation, including parking areas and sidewalks
Reserve for Replacement Items
RPIE-2022
CONFIDENTIAL
REAL PROPERTY INCOME AND EXPENSE WORKSHEET
This is a worksheet, not the RPIE. You must file the RPIE electronically.
FILING DEADLINE: JUNE 1, 2023
PART I: OWNER AND PROPERTY INFORMATION
SECTION A - OWNER/FILER INFORMATION
SECTION B - CONTACT INFORMATION
1a. Owner’s Name: _____________________________________________________________________________________________
b. Owner’s Employer Identification Number:
OR
c. Owner’s Social Security Number:
d. Additional Owner’s Name: _____________________________________________________________________________________
e.
Additional Owner’s Employer Identification Number:
OR
f.
Additional Owner’s Social Security Number:
2a. Name of Entity Filing (if different from the owner): ___________________________________________________________________
b. Filer’s Employer Identification Number:
OR
c.
Filer’s Social Security Number:
d. Entity’s Relationship to the Property:
❑
Owner
❑
Lessee
❑
Owner Representative
❑
Lessee Representative
1.
Contact Name: _____________________________________ 2. Firm Name:___________________________________________
3.
Address:____________________________________________________________________________________________________
NUMBER AND STREET
City: ______________________________________________ State: _____________ Zip Code: _________________________
4.
Telephone #: ______________________________________ 5. E-mail Address: _______________________________________
SECTION C - PROPERTY IDENTIFICATION
CONSOLIDATED LOTS
1. Please indicate all contiguous properties that have the same owner, are operated as one economic unit and are in the same borough.
2. Please select apportionment method:
❑ Percentage ❑ Building square feet ❑ # of units
Block:___________ Lot:___________ Block:___________ Lot:___________ Block:___________ Lot:___________
Block:___________ Lot:___________ Block:___________ Lot:___________ Block:___________ Lot:___________
3.
❑ Check here if this property is a hotel.
4. Condominiums filing for multiple lots, please indicate if this filing covers:
a.
❑ Entire Condominium from lot
______________
to lot
______________
b. ❑ All lots within a range from lot
______________
to lot
______________;
from lot
______________
to lot
______________
from lot
______________
to lot
______________;
from lot
______________
to lot
______________
from lot
______________
to lot
______________;
from lot
______________
to lot
______________
Address of Property: ____________________________________________________________________________________________
Borough: ________________________________________ Block:_______________________ Lot: ________________________
PLEASE READ THE RPIE INSTRUCTIONS
CAREFULLY BEFORE COMPLETING THIS FORM
CHECK YOUR MAILING ADDRESS: All owners must maintain a current mailing address for each property
with the NYC Department of Finance. To check your mailing address for this property, look at the latest Prop-
erty Tax Bill found http://nycprop.nyc.gov/nycproperty/nynav/jsp/selectbbl.jsp. Mailing addresses can be up-
dated online at http://nyc.gov/changemailingaddress or by calling 311.
RPIE-2022 - Real Property Income & Expense Worksheet Page 2
I am not required to file a RPIE for this year because my property:
a.
❑ has an Actual Assessed Value of $40,000 or less.
b.
❑ is exclusively residential with 10 or fewer apartments.
c.
❑ is primarily residential with 6 or fewer apartments and no more than one commercial unit, and is in Tax Class 1 or Tax Class 2.
d.
❑ is a residential cooperative apartment building with less than 2,500 square feet of commercial space (not including garage space).
e.
❑
is an individual residential condominium unit that was sold and is not owned by the sponsor.
f.
❑ is rented exclusively to a related person or entity.
g.
❑ is occupied exclusively by the owner but is not a: department store with 10,000 or more gross square feet; hotel or motel;
parking garage or lot; power plant; or theater.
h.
❑
is owned and used exclusively by a fully exempt not-for-profit organization or government entity and generates no rental income.
i.
❑ is vacant or uninhabitable and non-income-producing for the entire year.
j.
❑ is vacant, non-income-producing land.
k.
❑ The owner has not operated the property and is without knowledge of the income and expenses for the entire calendar or fiscal
year of the reporting period
IF YOU CLAIMED AN EXCLUSION ABOVE, YOU MAY SKIP TO PART IV: RPIE CERTIFICATION.
SECTION D - RPIE EXCLUSIONS
PROPERTY USE, VACANCY & INCOME INFORMATION
SECTION SF - SHORT FORM (Optional form for non-hotel properties with an assessed value of
$250,000 or less)
Total Number Owner/Owner-related Vacancy % as of Income
of Units Occupancy % Jan 5, 2023 ($ per year)
1.
Commercial Income..................... ________________________________________________________________________________
2. Residential Income...................... ________________________________________________________________________________
3. Cell Site Income .......................... ________________________________________________________________________________
4. Signage/Billboard Income............ ________________________________________________________________________________
5. Total Income from Real Estate . ________________________________________________________________________________
%%
%%
$
$
$
$
$
PROPERTY OPERATING EXPENSES
Expenses
($ per year)
1.
Utilities......................................... _________________________________
2. Other............................................ _________________________________
3. Total Expenses .......................... _________________________________
*Real Estate Taxes............................ _________________________________
*Bad Debt.......................................... _________________________________
*Depreciation .................................... _________________________________
*Mortgage Interest ............................ _________________________________
*NOTE: Real estate taxes, bad debt, depreciation and mortgage interest should not be included when tallying Total Expenses.
These expenses are not eligible for valuing real estate for NYC property tax purposes.
RPIE-2022 - Real Property Income & Expense Worksheet Page 3
______________________________________________________________________________________________________________
A. # of Units B. Annual Income ($)
______________________________________________________________________________________________________________
1. Unsold Occupied Units:
______________________________________________________________________________________________________________
a. Regulated Apartments
______________________________________________________________________________________________________________
b. Unregulated Apartments
______________________________________________________________________________________________________________
2. Unsold Commercial Units that are Leased:
______________________________________________________________________________________________________________
3. Commercial Units Owned and Occupied
by the Cooperative/Condominium Owner:
______________________________________________________________________________________________________________
❑ Despite our due diligence in seeking rent roll information for sponsor-owned units, we have been unable to obtain such information
from the sponsor.
SECTION F -
TO BE COMPLETED ONLY IF THE PROPERTY IS A COOPERATIVE OR CONDOMINIUM
SECTION E - PROPERTY USE AND VACANCY INFORMATION
1. Description:
a. Total # of Units: ____________ b. # of Residential Units: __________ c. # of Commercial Units: ____________
d. # of Buildings: _____________ e. # of Floors: __________________ f. Year of Purchase: ________________
For each use type, indicate the percentage of total square feet that was vacant (unoccupied, unleased or generating no income) as of Jan-
uary 5, 2023. Square feet occupied for any portion of January 5, 2022 may not be included.
______________________________________________________________________________________________________________
Percentage Vacant
______________________________________________________________________________________________________________
2. Residential:
______________________________________________________________________________________________________________
3. Office:
______________________________________________________________________________________________________________
4. Retail Tenants:
______________________________________________________________________________________________________________
5. Loft:
______________________________________________________________________________________________________________
6. Factory:
______________________________________________________________________________________________________________
7. Warehouse:
______________________________________________________________________________________________________________
8. Storage:
______________________________________________________________________________________________________________
9. Garage/Parking:
______________________________________________________________________________________________________________
10. Other:
______________________________________________________________________________________________________________
11. Other:
______________________________________________________________________________________________________________
12. Other:
______________________________________________________________________________________________________________
13. Other:
______________________________________________________________________________________________________________
RPIE-2022 - Real Property Income & Expense Worksheet Page 4
SECTION H - LEASE AND OCCUPANCY INFORMATION
END OF RPIE-2022 PART I: OWNER AND PROPERTY INFORMATION
IF APPLICABLE, CONTINUE ON TO
PART II: INCOME AND EXPENSE STATEMENT (FOR ALL PROPERTIES EXCEPT HOTELS)
OR
PART III: INCOME AND EXPENSE STATEMENT FOR HOTELS ONLY
The submission deadline for all RPIE-filings is June 1, 2023.
If you are filing as property owner and you have multiple tenants with different lease agreements and all tenants
do not pay triple net expenses, please do not fill out SECTION H and continue onto SECTION J.
1. Does the tenant lease the entire property? ❑ Yes ❑ No
2. Does the tenant pay utility expenses? ❑ Yes ❑ No
3. Does the tenant pay maintenance and repair expenses? ❑ Yes ❑ No
4. Does the tenant pay property tax for the space occupied? ❑ Yes ❑ No
5. What is the Annual Rent paid to the Property Owner? ______________
6. Is the net lessee or owner related party subleasing any of the property?
if YES, then please provide responses to questions 6a-c.
a) What is the Square Footage? ______________
b) What is the Use of Space? ______________
c) What is the Annual Rent? ______________
7. Are you filing as ground lessor?
if YES, then please respond to question 7a
a) What is the Ground Lease Amount that you are receiving? ______________
A ground lease is a lease in which the right of use and occupancy of land is granted.
8. Owner Occupancy:
a) Is any of this property owner-occupied or occupied by a related party? ❑ Yes ❑ No
b) For residential properties, list the number of units occupied by the owner,
related party and/or superintendent: _________ units.
c) Select the type(s) of owner-occupancy (all that apply – maximum of 5):
❑ Residential ___________%
❑ Office ___________%
❑ Retail ___________%
❑ Loft ___________%
❑ Factory ____________%
❑ Warehouse ___________%
❑ Storage ___________%
❑ Garage/Parking ___________%
❑ Other ____________%
RPIE-2022 - Real Property Income & Expense Worksheet Page 5
PART II: INCOME AND EXPENSE STATEMENT (FOR ALL PROPERTIES EXCEPT HOTELS)
1. The income and expense statement is for a:
a. ❑ Calendar Year
b. ❑ Fiscal Year c. ❑ Partial Year
2. Please indicate the period covered in this statement: From __________
-
__________ To __________
-
__________
MONTH YEAR MONTH YEAR
______________________________________________________________________________________________________________
1. a.
Residential Regulated
(If an amount is entered as Income, you must also enter the # of units)..... _________________________________________
b.
Residential Unregulated
(If an amount is entered as Income, you must also enter the # of units). _________________________________________
c. Total Residential Income - see instructions
................................................................................... _________________________________________
2. Office
................................................................................................................................................................................... _________________________________________
3. Retail Tenants
............................................................................................................................................................... _________________________________________
4. Loft
........................................................................................................................................................................................ _________________________________________
5. Factory
............................................................................................................................................................................... _________________________________________
6. Warehouse
...................................................................................................................................................................... _________________________________________
7. Storage
.............................................................................................................................................................................. _________________________________________
8. Garages/Parking
......................................................................................................................................................... _________________________________________
9. Owner-Occupied or Owner-Related Space
............................................................................................ _________________________________________
10. Ancillary Income
(not included in Regulated or Unregulated income listed above) _________________________________________
a. Operating Escalation
........................................................................................................................................ _________________________________________
b. Real Estate Tax Escalation
.......................................................................................................................... _________________________________________
c. Sale of Utility Services
.................................................................................................................................... _________________________________________
d. Sale of Other Services
.................................................................................................................................... _________________________________________
e. Government Rent Subsidies
...................................................................................................................... _________________________________________
f. Signage/Billboard
................................................................................................................................................ _________________________________________
g. Cell Towers
.............................................................................................................................................................. _________________________________________
11. Other
(detail other uses below):
_________________________________________
a. ______________________________________________________________ _________________________________________
b. ______________________________________________________________ _________________________________________
c._______________________________________________________________ _________________________________________
12. Total Income from Real Estate
..................................................................................................................... _________________________________________
______________________________________________________________________________________________________________
1. Merchandise................................................................................................................................................................... _________________________________________
2. Food and Beverage
................................................................................................................................................... _________________________________________
3. Parking
................................................................................................................................................................................ _________________________________________
4. Automotive Fuel
........................................................................................................................................................... _________________________________________
5. Admissions
...................................................................................................................................................................... _________________________________________
6. Other Sales
...................................................................................................................................................................... _________________________________________
7. Department Store Sales _________________________________________
a. Gross Department Store Sales............................................................................................................... _________________________________________
b. Returns and Refunds (Deduct from Gross Department Store Sales)
........................ _________________________________________
c. Leased Departments
...................................................................................................................................... _________________________________________
d. Net Department Store Sales
..................................................................................................................... _________________________________________
8. Total Income from Business
.......................................................................................................................... _________________________________________
______________________________________________________________________________________________________________
1. Fuel........................................................................................................................................................................................ _________________________________________
2. Light and Power
........................................................................................................................................................... _________________________________________
3. Cleaning Contracts
.................................................................................................................................................... _________________________________________
4. Wages and Payroll
..................................................................................................................................................... _________________________________________
5. Repairs and Maintenance
..................................................................................................................................... _________________________________________
6. Management and Administration
..................................................................................................................... _________________________________________
7. Insurance (annual)
..................................................................................................................................................... _________________________________________
8. Water & Sewer
.............................................................................................................................................................. _________________________________________
9. Advertising
........................................................................................................................................................................ _________________________________________
10. Interior Painting and Decorating
...................................................................................................................... _________________________________________
11.
A
mortized Leasing Costs
(annualized, pro-rated cost)
................................................................................. _________________________________________
12. Amortized
Tenant Improvement Costs
(annualized, pro-rated cost)
.................................................... _________________________________________
13. Miscellaneous Expenses:
(not all deducted by Finance during valuation)................................... _________________________________________
a. ______________________________________________________________ _________________________________________
b. ______________________________________________________________ _________________________________________
c. ______________________________________________________________ _________________________________________
d. ______________________________________________________________ _________________________________________
14. Total Expenses
........................................................................................................................................................... _____________________________________________________________
15. Real Estate Taxes, Bad Debt, Depreciation and Mortgage Interest
(Optional - These expenses are not included when tallying Total Expenses) ......... _________________________________________
SECTION I - REPORTING PERIOD
SECTION K
- INCOME FROM BUSINESS. Do not list any negative figures.
Income ($ per year)
Expenses ($ per year)
SECTION L(I) -
PROPERTY OPERATING EXPENSES.
Do not list any negative figures.
SECTION J - INCOME FROM REAL ESTATE. Do not list any negative figures.
# of Units
Income ($ per year)
RPIE-2022 - Real Property Income & Expense Worksheet Page 6
SECTION L(II) - RESERVES FOR REPLACEMENT. Do not list any negative figures.
Instructions: To be completed only if there is an annual monetary reserve for replacement. See Instructions page 16 for a
list of eligible reserve items. Fill in the item number if listed. For items not listed describe the item in this section.
Item Reporting Recovery
Description Period Expenses ($) Period (Years)
Other Items:
Total Reserve at Start Total Reserve at End
of Reporting Period ($):________________________ of Reporting Period ($):________________________
RPIE-2022 - Real Property Income & Expense Worksheet Page 7
SECTION S - STOREFRONT REGISTRATION
ENTER the number of ground-floor or second-floor storefronts you are registering from 0 – 200 ______
ENTER 0 if you have none to report AND STOP HERE
COPY THIS SECTION AS NEEDED IF YOU ARE REPORTING MORE THAN TWO STOREFRONTS
(up to a maximum of 200)
STOREFRONT 1 CONTACT INFORMATION
Check here if the contact information for the storefront is the same of as for the filing:
■■
. Or, enter contact information below:
CONTACT NAME EMAIL ADDRESS
PRIMARY PHONE NUMBER ALTERNATE PHONE NUMBER
STOREFRONT 1 ADDRESS INFORMATION (If different than the property address)
STOREFRONT STREET NUMBER STOREFRONT STREET NAME
STOREFRONT 1 DESCRIPTION INFORMATION
ENTRANCE DESCRIPTION (Select One)
1. Ground-Floor Street
■■
2. Ground-Floor Interior
■■
3. Second-Floor Street
■■
4. Second-Floor Interior
■■
ENTER STOREFRONT’S TOTAL FLOOR SIZE IN SQUARE FEET: _____________ (whole numbers)
STOREFRONT 2 CONTACT INFORMATION
Check here if the contact information for the storefront is the same of as for the filing:
■■
. Or, enter contact information below:
CONTACT NAME EMAIL ADDRESS
PRIMARY PHONE NUMBER ALTERNATE PHONE NUMBER
STOREFRONT 2 ADDRESS INFORMATION (If different than the property address)
STOREFRONT STREET NUMBER STOREFRONT STREET NAME
STOREFRONT 2 DESCRIPTION INFORMATION
ENTRANCE DESCRIPTION (Select One)
1. Ground-Floor Street
■■
2. Ground-Floor Interior
■■
3. Second-Floor Street
■■
4. Second-Floor Interior
■■
ENTER STOREFRONT’S TOTAL FLOOR SIZE IN SQUARE FEET: _____________ (whole numbers)
RPIE-2022 - Real Property Income & Expense Worksheet Page 8
OCCUPANCY INFORMATION - STOREFRONT 1
SELECT OCCUPANT TYPE
Owner
■■
Tenant
■■
Vacant
■■
OCCUPANCY START DATE
(MM/DD/YYYY)
OCCUPANCY END DATE
(MM/DD/YYYY)
PRIMARY BUSINESS ACTIVITY FOR THIS PERIOD (OR UNDER LAST LEASE, IF VACANT)
ACCOUNTING SERVICES- 541200
BROADCASTING/TELECOMM - 515000
EDUCATIONAL SERVICES - 610000
FINANCE & INSURANCE- 520000
FOOD SERVICES - 722000
INFORMATION SERVICES - 510000
LEGAL SERVICES - 541100
MANUFACTURING - 300000
MOVIES/VIDEO/SOUND - 512000
PUBLISHING - 511000
REAL ESTATE -30000
WHOLESALE - 400000
MISC. OTHER SERVICE - 720000 __________________
OTHER - 777777 _______________________
BUSINESS NAME (if Tenant or Owner) ___________________________________________________________
TENANT LEASE INFORMATION (COMPLETE ONLY IF THE STOREFRONT IS LEASED TO A TENANT) - STOREFRONT 1
ENTER AVERAGE MONTHLY RENT PSF FOR THE ENTIRE PERIOD. $____________(whole dollars up to a maximum of $10,000)
ENTER LEASE CONCESSIONS MADE (SELECT ONLY ONE IF APPLICABLE): N/A or None:
■■
Number of Months Rent-Free:______________(whole number)
Reduced Starting Rent or Abatement Amount: $_____________(whole dollars)
Improvement or Cash Allowance Amount: $___________________(whole dollars)
Other: ________________________________________________
Is the tenant’s rent scheduled to increase this year?
■■
Yes.
■■
No
Do the tenant’s lease terms provide for a scheduled increase after this year? .
■■
Yes.
■■
No
Was the storefront occupied by the tenant and opened for business as of 12/31?
■■
Yes.
■■
No
OWNER OCCUPIED OR VACANCY INFORMATION (COMPLETE ONLY IF THE STOREFRONT IS NOT LEASED TO A TENANT)
- STOREFRONT 1
ENTER AVERAGE MONTHLY RENT PSF UNDER THE MOST RECENT LEASE. $__________(whole dollars up to a maximum of $10,000)
CONSTRUCTION OR ALTERATION INFORMATION (COMPLETE IF THE STOREFRONT IS NOT LEASED TO A TENANT)
- STOREFRONT 1
Was the storefront under construction or alteration during the period entered above (start to end date)?
■■
Yes
■■
No
START DATE END DATE DOB JOB NUMBER* START DATE END DATE DOB JOB NUMBER*
Copy the following section as needed if you are reporting more than one storefront or more than one occupancy in this
storefront. (A maximum of 24 occupancies may be reported in a storefront during the reporting period.)
*Note: Your Department of Buildings job number is different from your DOB permit number. You can enter up to 10 job numbers.
RPIE-2022 - Real Property Income & Expense Worksheet Page 9
PART III: INCOME & EXPENSE STATEMENT FOR HOTELS ONLY
1. The income and expense statement is for a: a. ❑ Calendar Year
b. ❑ Fiscal Year c. ❑ Partial Year
2. Please indicate the period covered in this statement: From __________
-
__________ To __________
-
__________
MONTH YEAR MONTH YEAR
3. Name of the Hotel or Motel: _______________________________________________ 4. Total # of Rooms: __________________
4a. # of Transient Rooms: _________ 4b. # of Permanent Rooms:__________ 4c. # of Keys: ___________________________
4d. Occupancy Rate for 2022: ______ 4e. RevPAR for 2022 _______________ 4f. Average Daily Rate for 2022 ____________
SECTION N - INCOME. Do not list any negative figures.
SECTION M - REPORTING PERIOD
SECTION O - EXPENSES. Do not list any negative figures.
Amount ($ per year)
______________________________________________________________________________________________________________
1. Recapitulation
............................................................................................................................................................................................................... _________________________
a. Net Departmental Income
............................................................................................................................................................................ _________________________
b. Net Operating Income
.................................................................................................................................................................................... _________________________
c. Net Income
............................................................................................................................................................................................................. _________________________
2. Furniture, Fixtures and Equipment (FF & E) Used in Hotel Operations
............................................................................ _________________________
a. Is there a reserve for FF & E ?
❑ Yes ❑ No _________________________
b. Contribution to reserve in reporting year
.......................................................................................................................................$ _________________________
c. Cost of items purchased in reporting year
....................................................................................................................................$ _________________________
d. Book cost of all FF & E at year end
...................................................................................................................................................$ _________________________
e. Depreciation of FF & E for reporting year
.....................................................................................................................................$ _________________________
f. Book cost less accumulated depreciation
.....................................................................................................................................$ _________________________
SECTION P - RECAPITULATION, FURNITURE, FIXTURES AND EQUIPMENT. Do not list any negative figures.
Income ($ per year)
1. Departmental _________________________
a. Rooms
........................................................................................................................................................................................................................ _________________________
b. Food and Beverage
......................................................................................................................................................................................... _________________________
c. Telecommunications
........................................................................................................................................................................................ _________________________
d. Conferences and Exhibits
........................................................................................................................................................................... _________________________
e. Parking
...................................................................................................................................................................................................................... _________________________
f. Other Department
............................................................................................................................................................................................. _________________________
2. Total Departmental Income
............................................................................................................................................................................ _________________________
3. Rental Tenants _________________________
a. Apartments, including Permanent Tenants
..................................................................................................................................... _________________________
b. Stores
......................................................................................................................................................................................................................... _________________________
c. Restaurants
............................................................................................................................................................................................................ _________________________
d. Offices
........................................................................................................................................................................................................................ _________________________
e. Others
......................................................................................................................................................................................................................... _________________________
4. Total Rental Tenants
............................................................................................................................................................................................. _________________________
5. Signage/Billboard
....................................................................................................................................................................................................... _________________________
6. Cell Towers
...................................................................................................................................................................................................................... _________________________
7. Other (describe): a) __________________ b) __________________ c) __________________ _________________________
8. Total Income
................................................................................................................................................................................................................ _________________________
Expenses ($ per year)
1. Departmental
................................................................................................................................................................................................................. _________________________
a. Rooms
........................................................................................................................................................................................................................ _________________________
b. Food and Beverage
.......................................................................................................................................................................................... _________________________
c. Telecommunications
......................................................................................................................................................................................... _________________________
d. Other Departments (describe): _____________________________________________________ _________________________
2. Total Departmental Expenses
...................................................................................................................................................................... _________________________
3. Undistributed Operating _________________________
a. Administrative and General
........................................................................................................................................................................ _________________________
b. Marketing
................................................................................................................................................................................................................. _________________________
c. Management Fee
.............................................................................................................................................................................................. _________________________
d. Franchise Fee
...................................................................................................................................................................................................... _________________________
e. Energy
........................................................................................................................................................................................................................ _________________________
f. Property Maintenance
.................................................................................................................................................................................... _________________________
g. Insurance
................................................................................................................................................................................................................. _________________________
h. Other Operating (describe): a) ______________ b) ______________ c) ______________
. _________________________
4. Total Undistributed Operating Expenses
........................................................................................................................................... _________________________
5. Total Operating
.......................................................................................................................................................................................................... _________________________
6. Financial and Other (describe): _______________________________________________________ _________________________
7. Total Expenses
.......................................................................................................................................................................................................... _________________________
