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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
 Revised 1.19.2023

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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.

GENERAL INFORMATION
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.

IMPORTANT FILING INFORMATION

● 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.

CUSTOMER ASSISTANCE

Please call 311 or email Finance at rpie@finance.nyc.gov

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Instructions for Worksheet RPIE-2022 Page 2

PART I: OWNER AND PROPERTY INFORMATION

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.

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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.

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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

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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.

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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.

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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

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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.

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Instructions for Worksheet RPIE-2022 Page 9

PART IIA: INCOME AND EXPENSE STATEMENT

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.

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Instructions for Worksheet RPIE-2022 Page 10

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.

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Instructions for Worksheet RPIE-2022 Page 11

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.

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.

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Instructions for Worksheet RPIE-2022                                                          Page 12

●  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. 

                                     PART IV – RPIE CERTIFICATION

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.

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Instructions for Worksheet RPIE-2022                                                Page 13

 MISCELLANEOUS EXPENSE CATEGORIES CHART

            Types of                  Correct               Types of             Correct 
        Expenses                      Category             Expenses              Category

Advertising related to specific                   A/C repairs or upkeep          
property rentals                                  Air conditioning repairs       
Newspaper ads                                     or upkeep                      
NYC illuminated sign charge          Advertising  Alarm system maintenance       
Promotional ads                                   Appliance repairs              
Television ads                                    Asbestos maintenance           
                                                  Asphalt repair                 
Cleaning service contract            Cleaning     Boiler repairs                 
                                     Contracts    Building repairs               
                                                  Burglar and fire alarm system  
Con Ed steam                                      maintenance                    
Gas for heating                      Fuel         Carpenters                     
Oil                                               Chemicals for cleaning         
                                                  Cleaning Service               
Boiler explosion premium                          Cleaning Supplies              
Fire premium                                      Electrical system repairs      
Liability premium                    Insurance    Electricians                   
Rent fidelity bonds premium                       Elevator repairs               
Theft premium                                     Emergency repair service       
                                                  Equipment rental               
Brushes                                           Exterior painting             Repairs 
Decorating                                        Exterminator/Pest Control     and 
Interior Painting                    Interior     Gardening                     Maintenance
Labor for interior decorating        Painting     Gas service 
Paint                                and          General maintenance 
Painting and Plastering              Decorating   and repairs 
Spackling                                         Glaziers 
Wallpaper                                         Graffiti removal 
                                                  Hall maintenance 
Amortized leasing commissions                     Hardware 
Brokers' fees                                     HVAC 
Consultants' fees                    Leasing      Insecticide 
Leasing agent's fees                 Commissions  Intercom repairs 
Leasing contracts                                 Iron work 
Prorated leasing commissions                      Janitorial Services 
                                                  Janitorial Supplies 
City and State utility tax                        Landscaping 
Electricity                          Light        Lawn 
Gas for cooking stove                and          Lobby Maintenance 
NYC and NYS utility tax              Power        Locksmiths 
                                                  Masonry 
                                                  Outside labor 
                                                  Parking lot repairs

- 15 -

Instructions for Worksheet RPIE-2022                                                       Page 14

             Types                    Correct                   Types of                Correct 
        of Expenses                   Category                  Expenses                Category

Plastering                                          Escalation billing service          
Plumbers                                            Eviction fees (except $1000         
Plumbing repairs                                    and under)                          
Pointing ($500 or less)                             Food for watchdogs                  
Pollution repairs                                   General office expense              
Refrigeration repairs                               Inspections (boilers, elevator,     
Roof repairs                                        fire, etc.)                         
Safety devices                                      Interim Multiple Dwelling filing    
Security                                            fee                                 
Sidewalk repairs                     Repairs        Keys                                
Smoke detectors                      and            Legal Fees                          
Snow removal                         Maintenance    Loft Board fees                     
Sprinkler system maintenance                        Management agent fees               
Stairwell maintenance                               Management fees                     
Supplies necessary for                              Marshall's fees                     
maintenance and repairs                             Maximum base rent filing fee       Management 
Swimming pool maintenance                           Membership fees                    and 
Tile repairs                                        Messenger ($200 or less)           Administration 
Waterproofing                                       Meter reading service (water        
Welders                                             meters, electric meters, etc.)      
Window cleaning                                     Office expense                      
Window guards                                       Office Supplies                     
                                                    Outside management                  
Accounting Fees                                     Outside services (other than        
Administrative fees                                 subcontracted labor)                
ADT computer payroll service                        Permits                             
Association dues                                    Post Office Box fee                 
Auditing                                            Postage                             
BID fees                                            Professional Fees                   
Bookkeeping fees                                    Protection                          
Building registration fee                           Real Estate Publications and        
Carting                                             Journals                            
Certified mail                       Management     Realty Advisory Board fees          
Collection fees                      and            Rent collection fees                
Computer processing                  Administration Rent stabilization association fee  
Consultation fees                                   Rubbish removal                     
Credit Card Fees                                    Scavenger service 
Credit Check                                        Security Guards 
Data processing costs                               Security Service 
DHCR Monitoring                                     Service charges 
Directory service                                   Service contracts 
Dispossess filing fees                              Settlement 
Dues                                                Small property owners 
Elevator service contract                           association 
Environmental protection                            Stationery

- 16 -

Instructions for Worksheet RPIE-2022                Page 15

          Types of                    Correct 
          Expenses                    Category

Superintendent's telephone            
Tank registration                     
Telecommunication                     
Telephone                             
Tenant relations                      
Trash/Garbage/Rubbish                Management 
removal                              and 
Uniforms                             Administration 
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                        Wages 
Management commissions               and 
New York State unemployment          Payroll 
insurance                             
Payroll Tax                           
Pension                               
Salaries (except directors &          
officers)                             
State unemployment insurance          
Union dues                            
Workmen's compensation                
 
Frontage 
                                     Water and 
Sewer charges or taxes 
                                     Sewer
Water charges or taxes

- 17 -

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.

                                     Ineligible Miscellaneous Expenses

Air rights                           Engineer's fee                       Personal insurance 
Alterations                          Equipment purchase                   Pointing - over $500 
Amortization (except leasing)        Estimate expenses (except real  Projected expenses 
Appliances                           estate taxes)                        Pro-rated expense of any kind 
Appraisal fee                        Financial charges or expenses        (except leasing and insurance) 
Architects fees                      Fines                                Public phone charge 
Automobile expenses                  Franchise taxes                      Real estate abatement fees 
Bad debt                             Furniture                            Real estate fees 
Bank charges                         General expense                      Real estate taxes  
Blanket insurance policies           Gifts                                Rebates 
Bond premium                         Ground rent                          Recovery charges 
Building rent                        Health club/gym                      Refunds 
Business insurance                   Improvement loan                     Reimbursements of any type 
Business organization expenses       In rem payments                      Renovations 
Cable service                        Income taxes                         Rent 
Capital improvements                 Insulation                           Rent strike settlement 
Car fare                             Intercom                             Reserves for replacement 
Certificate of occupancy costs       Interest payments                    Return of rent 
Certiorari costs                     J51 exemption/abatement filing  Safe deposit boxes 
Christmas expenses                   fee (421a filing fee)                Storage 
Claims of any kind                   Janitor's apartment and/or utilities Superintendent's apartment 
Closing costs                        General expense                      and/or utilities 
Commercial rent tax                  Late charges                         Tenant buyout 
Commitment costs                     Lawsuit settlement                   Tenant holdovers 
Common charges                       Lease cancellation costs             Tenant moving expense 
Compactor                            Lease surrender                      Tenant refund 
Computer purchases                   Leasehold interest                   Tenant's refund 
Construction                         Lien                                 Termination fee 
Consultation fee (other than         Local law 5 or 10 filing fee         Title insurance 
that specified for management        Management training                  Transportation 
or leasing)                          Merchants association dues           Travel 
Contributions                        Miscellaneous expense                Unincorporated business tax 
Corporation expenses                 Mortgage Interest                    Vacancy 
Corporation taxes                    Negative (bracketed) amounts         Vacancy and loss of rent 
Debt service                         Occupancy tax                        Vacating expense 
Delivery expense                     Office rent                          Variance costs 
Demolition                           Officers' salaries                   Violations 
Depreciation                         Organization expenses                Write off on leasing & renting 
Drawing                              Parking                              Zoning fees 
Dumpster                             Partners' salaries                   Xmas expenses 
Electrical survey                    Penalties 

                                     Eligible Miscellaneous Expenses

Petty cash           Lease buy-out                         Special assessments       Sundry

- 18 -

Instructions for Worksheet RPIE-2022 Page 17

Reserve for Replacement Items

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

- 19 -

FILING DEADLINE: JUNE 1, 2023
RPIE-2022 CONFIDENTIAL

REAL PROPERTY INCOME AND EXPENSE WORKSHEET
This is a worksheet, not the RPIE. You must file the RPIE electronically.
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.
PLEASE READ THE RPIE INSTRUCTIONS
PART I: OWNER AND PROPERTY INFORMATION CAREFULLY BEFORE COMPLETING THIS FORM
SECTION A - OWNER/FILER INFORMATION

1a. Owner’s Name: _____________________________________________________________________________________________
b. Owner’s Employer Identification Number: c. Owner’s Social Security Number:
OR

d. Additional Owner’s Name: _____________________________________________________________________________________
e. Additional Owner’s Employer Identification Number: f. Additional Owner’s Social Security Number:
OR

2a. Name of Entity Filing (if different from the owner): ___________________________________________________________________
b. Filer’s Employer Identification Number: c. Filer’s Social Security Number:
OR

d. Entity’s Relationship to the Property: ❑ Owner ❑ Lessee ❑ Owner Representative ❑ Lessee Representative
SECTION B - CONTACT INFORMATION

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:___________

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 ______________

Address of Property: ____________________________________________________________________________________________

Borough: ________________________________________ Block:_______________________ Lot: ________________________

- 20 -

RPIE-2022 - Real Property Income & Expense Worksheet Page 2
SECTION D - RPIE EXCLUSIONS
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 exemptnot-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 SF - SHORT FORM (Optional form for non-hotel properties with an assessed value of
$250,000 or less)
PROPERTY USE, VACANCY & INCOME INFORMATION
Total Number Owner/Owner-related Vacancy % as of Income
of Units Occupancy % Jan 5, 2023 ($ 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.

- 21 -

RPIE-2022 - Real Property Income & Expense Worksheet                                                          Page 3

 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: 
______________________________________________________________________________________________________________ 

 SECTION F - TO BE COMPLETED ONLY IF THE PROPERTY IS A COOPERATIVE OR CONDOMINIUM
______________________________________________________________________________________________________________    
______________________________________________________________________________________________________________     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.

- 22 -

RPIE-2022 - Real Property Income & Expense Worksheet Page 4

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. 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 ____________%

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.

- 23 -

RPIE-2022 - Real Property Income & Expense Worksheet                                                                                                                                                                                       Page 5
 PART II: INCOME AND EXPENSE STATEMENT (FOR ALL PROPERTIES EXCEPT HOTELS)
 SECTION I - REPORTING PERIOD
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 
 ______________________________________________________________________________________________________________SECTION J - INCOME FROM REAL ESTATE.  Do not list any negative figures.            # of Units             Income ($ per 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 .....................................................................................................................                                          _________________________________________ 
                                                                                                                                                                                                                                        
 ______________________________________________________________________________________________________________SECTION K - INCOME FROM BUSINESS.  Do not list any negative figures.                                      Income ($ per year)      
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 ..........................................................................................................................                                        _________________________________________ 
                                                                                                                                                                                                                                        
                                                                                                                                                                                                                         Expenses ($ per year)
 ______________________________________________________________________________________________________________SECTION L(I) - PROPERTY OPERATING EXPENSES. Do not list any negative figures.                                                      
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.  Amortized 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) ......... _________________________________________

- 24 -

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.

   Total Reserve at Start                            Total Reserve at End  
   of  Reporting Period ($):________________________ of Reporting Period ($):________________________

                          Item                       Reporting               Recovery                                         
                          Description                Period Expenses ($)     Period (Years)
 
   Other Items:

- 25 -

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)

- 26 -

RPIE-2022 - Real Property Income & Expense Worksheet                                                                        Page 8

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.)

OCCUPANCY INFORMATION - STOREFRONT 1
SELECT OCCUPANT TYPE                                                 OCCUPANCY START DATE         OCCUPANCY END DATE 
                                                                     (MM/DD/YYYY)                 (MM/DD/YYYY)
          Owner ■ ■  Tenant ■ ■  Vacant ■ ■

PRIMARY BUSINESS ACTIVITY FOR THIS PERIOD (OR UNDER LAST LEASE, IF VACANT)
  ACCOUNTING SERVICES- 541200                                            MANUFACTURING - 300000 
  BROADCASTING/TELECOMM - 515000                                         MOVIES/VIDEO/SOUND - 512000 
  EDUCATIONAL SERVICES - 610000                                          PUBLISHING - 511000 
  FINANCE & INSURANCE- 520000                                            REAL ESTATE -30000 
  FOOD SERVICES - 722000                                                 WHOLESALE - 400000 
  INFORMATION SERVICES - 510000                                          MISC. OTHER SERVICE - 720000 __________________     
  LEGAL SERVICES - 541100                                                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*

*Note: Your Department of Buildings job number is different from your DOB permit number. You can enter up to 10 job numbers.

- 27 -

RPIE-2022 - Real Property Income & Expense Worksheet                                                                                                                                                                                                    Page 9

 PART III: INCOME & EXPENSE STATEMENT FOR HOTELS ONLY
 SECTION M - REPORTING PERIOD
 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.                                                                                                                                                                                   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 ................................................................................................................................................................................................................         _________________________
 SECTION O - EXPENSES.  Do not list any negative figures.                                                                                                                                                                                 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 ..........................................................................................................................................................................................................             _________________________
 SECTION  P - RECAPITULATION, FURNITURE, FIXTURES AND EQUIPMENT.  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.....................................................................................................................................$ _________________________

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