NYC RPIE Penalty Review and Removal

MGNY Consulting reviews and contests incorrectly assessed NYC RPIE penalties for property owners and prospective purchasers. The first task is to match the charge to the reporting year, the property record and the filing history. A penalty is not automatically removable because an owner files late or has recently acquired the building.

Request a penalty-notice review or call (212) 343-1111. Have the notice, property address and reporting year available.

What should you check when a penalty appears?

• A filing is shown as missing. Locate the submitted statement or exclusion, any confirmation and subsequent amendments.
• The ownership or use changed. Gather the dates and records so the reporting obligation can be checked for that year.
• The charge has already been paid. Keep the tax bill and payment record so the charge and any available correction request can be reviewed. Payment does not establish that a refund is available.

A non-compliance notice can require a filing or amendment by a stated date. A Non-Compliance Penalty Notice has a separate hearing process: NYC311 directs owners who disagree with it to mail the enclosed Petition for Hearing no later than 30 calendar days after the date of the notice, explaining the dispute. Follow the notice and current instructions. Correcting a filing and requesting a penalty hearing are separate steps; a consultation or filing amendment does not replace a timely hearing request.

What are the published RPIE penalty amounts?

DOF’s non-filing penalties are based on the property’s final assessed value:

The table reflects DOF’s published non-compliance schedule checked September 14, 2026. The applicable reporting year and notice still need to be reviewed.

Owners required to file a Claim of Exclusion, and who did not submit a claim, will be fined $100 the first year, $500 after two consecutive years, and $1,000 after three or more.

Owners who fail to file a required income and expense statement for three consecutive years may be subject to a penalty of five percent of final actual assessed value.

For owners and prospective purchasers, a review begins with the record supporting the charge. MGNY reviews filing history and property facts to identify grounds for contesting an incorrectly assessed penalty. Our RPIE filing service addresses the underlying statement, exclusion and late-filing questions.

The penalty scales with assessed value, and how the city sets that value is explained in how NYC property tax works.

Which records should you have ready?

• The non-compliance or penalty notice and the property tax bill showing the charge.
• The property address, borough-block-lot and reporting year.
• Copies of filings, claims of exclusion, confirmations, amendments and DOF correspondence.
• Ownership dates and records of property use relevant to the reporting year.
• Payment records if the charge has already been paid.

How does a penalty review proceed?

First, identify what DOF says is missing or incorrect. Then compare that position with the filing and property records. MGNY identifies relevant defenses and contests charges where the record supports a challenge. The review may also identify an outstanding current-year filing requirement, which should be addressed through the appropriate filing route.

Ask MGNY to review an RPIE penalty. Start with the notice and the year involved so the discussion can focus on the actual charge.

Official references: DOF’s RPIE penalty schedule and NYC311’s non-compliance guidance.

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