Storefront Registry
NYC Admin Code § 11-208.1
Local Law 157 of 2019 requires owners of ground-floor or second-floor commercial premises (Tax Class 2 and 4, plus Class 1 commercial) to register storefronts with DOF. The primary registration filing accompanies RPIE (due June 1); two supplemental vacancy filings are due Aug 15 and Feb 15 each year. The Aug 15 / Feb 15 supplements are the most-commonly-missed piece.
Who must comply
Other DOF regulations
RPTT Rules (19 RCNY Ch. 23)
19 RCNY Chapter 23 (Rules Relating to the Real Property Transfer Tax)
STAR
N.Y. Real Property Tax Law § 425 (Basic & Enhanced STAR)
Coop/Condo Property Tax Abatement
N.Y. Real Property Tax Law § 467-a
Co-op/Condo Tax Abatement
N.Y. Real Property Tax Law § 467-a; N.Y.C. Admin. Code § 11-245.4; 19 RCNY Ch. 50
ICAP
N.Y. Real Property Tax Law §§ 489-aaaaaa to 489-kkkkkk; NYC Admin. Code §§ 11-268 to 11-278; 19 RCNY Ch. 36
NYC Property Tax Classes & Assessment Caps
N.Y. Real Property Tax Law Art. 18 §§ 1801-1806 (esp. § 1802 classification, § 1805 assessment increase caps)
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