NYC Certificate of Continuing Use and Benefit Renewals

A New York City property tax benefit is not granted once and kept forever. The Department of Finance requires owners receiving the ICAP abatement, the ICIP exemption, or the not-for-profit exemption to certify, on DOF’s schedule, that the property still qualifies. ICAP and ICIP use a Certificate of Continuing Use, or CCU; the not-for-profit program has its own annual renewal. Miss it, and the Department of Finance can suspend the benefit pending the filing. MGNY Consulting tracks these deadlines and prepares and submits the renewals for its clients.

Keep the renewal tied to the right property and benefit. Call (212) 343-1111 with your renewal notice, borough-block-lot number and prior filing receipt to review the next submission or an unresolved renewal.

What is the Certificate of Continuing Use?

The Certificate of Continuing Use is the Department of Finance’s renewal filing for ongoing property tax benefits. It confirms that the property continues to be used in a way that qualifies for the benefit it receives. It is not one combined form: each program has its own filing in DOF’s SmartFile system, and the schedules differ.

Who must file?

Any property currently receiving one of these benefits has a renewal obligation: commercial and industrial buildings with an active ICAP abatement, properties still carrying an ICIP exemption, and every property with a not-for-profit exemption, including synagogues and other houses of worship, schools, hospitals, and charitable organizations. Owners with several benefited properties file for each one. After a purchase, check the transfer and renewal requirements for the specific benefit. A new owner seeking the not-for-profit exemption must submit an application in its own name.

When are renewals due?

Use the DOF notice for the specific benefit and renewal cycle. DOF lists January 5 as the regular not-for-profit renewal deadline for the tax year beginning the following July 1. Its NFP deadline for 2026/27 was extended to March 1, 2026. Confirm ICAP and ICIP dates from their own notices; do not transfer an NFP extension to a different benefit or year.

What does DOF ask for?

Online renewals use DOF’s SmartFile system and an NYC.ID account. DOF also provides a paper-form request route for ICAP and ICIP. The filing confirms the property’s continued qualifying use: for ICAP and ICIP, continued eligible commercial or industrial use of the improved property; for the not-for-profit exemption, that the property is still owned by the organization and used for exempt purposes under the Real Property Tax Law. A property whose use has changed, been partially leased out, or been altered must report that accurately on the renewal.

What happens if you miss the filing?

Failure to renew jeopardizes the benefit for the succeeding tax year. DOF can suspend or remove the benefit, increasing the tax bill; a later filing does not by itself establish that reinstatement is approved. A suspended exemption can increase taxable assessed value; a suspended abatement can increase the bill by removing its tax credit. The effect depends on the benefit and the tax year. Review any correction or reinstatement requirements promptly. ICIP is closed to new applicants, so an affected owner should review correction or reinstatement of the existing benefit rather than assume a new application is available.

What should be checked before a renewal is submitted?

1. Match the notice and application number to every benefited borough-block-lot.
2. Compare the current owner, contact details and property use with the last submission.
3. Identify changes in occupancy, leasing or qualifying use and assemble supporting records.
4. Keep the submission confirmation with the benefit file and check the resulting bill or assessment.

If the exemption or abatement has already disappeared, review the notice through reinstatement of benefits rather than assuming a routine renewal has resolved it.

Cycle note, September 14, 2026: the March 1, 2026 late-filing date described here belongs to the 2026/27 cycle. Confirm the next cycle’s notice and DOF instructions before reusing that date.

How does MGNY handle renewals?

MGNY Consulting maintains the renewal calendar for its clients’ portfolios across all three programs, prepares SmartFile submissions, and helps clients plan timely filings. If a property also has other DOF obligations, such as an annual RPIE filing, MGNY coordinates them under one compliance calendar. For eligibility questions on the underlying benefits, see the ICAP application and not-for-profit exemption pages, or call (212) 343-1111.

Official references, checked September 14, 2026: DOF ICAP renewal guidance, ICIP annual CCU requirement, and NFP renewal and the 2026/27 extension.

Frequently asked questions about benefit renewals

Which properties must file a certificate of continuing use in NYC?

Properties receiving the ICAP abatement, the ICIP exemption, or the not-for-profit property tax exemption. Each program has its own renewal filing in DOF’s SmartFile system.

When is the certificate of continuing use due?

Check the DOF notice for the benefit and cycle. NFP renewals normally are due January 5 for the tax year beginning the following July 1; the 2026/27 NFP deadline was extended to March 1, 2026. ICAP and ICIP owners should use their own renewal notices.

Is the ICAP certificate of continuing use annual or biennial?

Biennial: the ICAP CCU is filed every two years for the life of the abatement. ICIP and not-for-profit renewals are annual filings.

What happens if a certificate of continuing use is not filed?

DOF can suspend or remove the benefit, which can increase the tax bill. The affected year and any correction or reinstatement requirements depend on the program and notice. Do not assume that submitting a late renewal automatically restores the benefit.

Can MGNY file the renewals for all three programs?

Yes. MGNY prepares and files ICAP, ICIP and not-for-profit renewals through DOF’s SmartFile portal and tracks each property’s cycle to support timely filing. Call (212) 343-1111.

The benefits that need renewing, and what happens when one lapses, are covered in NYC tax abatements explained.

All Property Tax Services