Getting Ready for the Certificate of Continuing Use Season: The Records DOF Asks For

Updated September 17, 2026. The 2027/28 certificates of continuing use are due January 5, 2027. The Department of Finance has not yet posted the new season’s filings or an opening date, so the records below can be gathered now.

The Department of Finance (DOF) opens its renewal filing in the fall, and the certificate for the tax year beginning July 1, 2027 is due on January 5, 2027. The records the form asks the owner to confirm take more effort than the form itself, and they are kept in several places. Gathering them at the start of the season avoids a rush in January.

What opens, and when?

In the fall, DOF opens SmartFile for three renewal filings with one due date: the ICAP certificate of continuing use, the ICIP certificate of continuing use and the not-for-profit renewal. According to DOF’s not-for-profit renewal instructions, the due date to renew is always January 5 for the tax year that begins the following July 1.

For ICAP, DOF’s own rule ties the certificate to the January 5 taxable status date. As a result, the 2027/28 certificates are due January 5, 2027. DOF’s ICAP and ICIP pages also carry one standing line about the late period: “We are accepting late renewal filings until March 1.”

The records to pull before the portal opens

1. DOF renewal notice: “Your Entity ID can be found on the DOF renewal notification you received.”
2. Complete borough-block-lot: The portal can also find the property by its full BBL, but a partial BBL will not locate it.
3. Application number: DOF assigned it on receiving the preliminary application, and the filing system shows it beside the property.
4. Last accepted certificate: The previous submission is the baseline, since the new filing must state changes in structure or use made after it.
5. Current tax bill: Any exemptions or abatements the property receives are listed there, which identifies the program.
6. Floor-by-floor use: Building usage must be reported for each floor.
7. Headcount: Employee counts are reported, both permanent and in New York City.
8. Supporting documents: Each attachment may be up to 5MB, in a file format DOF accepts.
9. NYC.ID account: Online renewals use NYC.ID, so the person filing needs an existing account.

What does the form actually ask?

The questions are short and specific, covering any change in use in the past year and what changed, industrial use of the building and any residential space with its square footage. The form also asks about other purposes of the property, the number of buildings on the lot and the number of people employed, permanently and within New York City. Please note that a “yes” answer opens a text box, and the details must be written in rather than left as a bare affirmative.

Who signs it?

The owner signs the certificate. On the last screen, the filer enters a name and a title, meaning the position held within the organization, and submits the certification. An agent or consultant may prepare and submit the filing. However, the statement remains the owner’s, and DOF’s rule is specific about an inaccurate one.

Under that rule, a certificate that contains a false or misleading statement as to a material fact, or omits a material fact required to be reported, may result in a determination that the recipient is ineligible. That determination can cover current and future tax abatements on that property or on any other property.

How does MGNY handle the season?

MGNY Consulting keeps a renewal calendar for all three programs, gathers the records for each property, prepares the SmartFile submission and files it during the regular period rather than the late window. Please see the January 5, 2027 deadline post for the cycle, the date and the consequence of a missed filing. The renewal service is on the Exemption Renewals page, and the abatement on the ICAP page. Call (212) 343-1111 to add a property to the calendar.

Frequently asked questions

When does the certificate of continuing use season open?

The Department of Finance opens SmartFile for the season in the fall. The certificate is due January 5 for the tax year that begins the following July 1, so the 2027/28 filings are due January 5, 2027. In addition, DOF accepts late renewal filings until March 1.

What records are needed to file an ICAP or ICIP certificate of continuing use?

An owner needs the renewal notice from the Department of Finance with its Entity ID, the complete borough-block-lot, the application number and the last accepted certificate. The filing also calls for the current tax bill, the building usage of each floor, employee counts, supporting documents of 5MB or less and an NYC.ID account.

Who signs the certificate of continuing use?

A certificate is signed by the owner. The final screen asks for a name and for a title, which is the position held within the organization. A consultant or agent can prepare and submit the filing for the owner, but the statement being certified remains the owner’s.

Does the renewal form ask about residential space?

The form asks whether there is residential space and, if there is, its square footage. It also covers the number of buildings, persons employed, industrial use, other purposes and any change of use in the past year.

Can MGNY file the certificate of continuing use?

MGNY files the certificate for ICAP, ICIP and not-for-profit properties through the SmartFile portal of the Department of Finance, and it tracks the cycle of every property. The number to call is (212) 343-1111.

What does it cost to ask MGNY?

Nothing. A real person answers at (212) 343-1111, right away, and the consultation is free. You engage us only if you want the filing handled for you. MGNY has worked NYC property tax since 2008, with $50M+ in tax refunds secured for owners, 900+ developments with tax abatements secured and $30B+ represented in appeals.

Sources, all read September 17, 2026: NYC Department of Finance, Industrial & Commercial Abatement Program (ICAP), Industrial & Commercial Incentive Program (ICIP), the SmartFile filing descriptions for the ICAP and ICIP certificates of continuing use, the not-for-profit Renewing Your Benefit page, the final ICAP rules, 19 RCNY section 36-13, A User Guide to the ICIP (Online Renewals), Bills and Payments and How to Create an NYC.ID. MGNY Consulting is a private consulting firm and is not affiliated with the NYC Department of Finance or the NYC Tax Commission.

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