A new law requires that property owners of ground floor or second floor commercial premises file an annual registration statement providing information about these spaces.

Storefront space includes ground-floor or second-floor commercial areas that are:

  • Visible from the street and accessible to the public using a street or interior entrance AND
  • Used for selling retail goods, food, or beverages, or for providing personal or financial services. This includes restaurants and service-sector firms operating in storefront spaces.

DOF will link the submission of storefront information to the Real Property Income & Expense (RPIE) statement.

You must file if:

  • You are a class one property owner in commercially zoned areas with a storefront space, unless the space was leased to a tenant for any time during the 12 months preceding January 1 of the year in which the storefront registration is required. This applies to both vacant or owner-occupied spaces OR
  • You are a class 2 or 4 property owner, even if you would otherwise be exempt from filing an annual income and expense statement with the Department of Finance.

The first year registry submissions will begin with the upcoming RPIE filing season, which starts mid-February 2020 and ends June 1, 2020.

Learn more:


Learn more about the new storefront registration requirement.

By Phone

Call 311 for assistance.