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.

The first year registry submissions will be included in the RPIE filing season, which began February 12, 2020 and ended July 1, 2020.

Property owners that did not file a storefront registration have until August 3, 2020 to file.

Learn more about the new storefront registration requirement.

    You must file if:

    • You are a class 1 property owner in commercially zoned areas with a storefront space and the storefront space was vacant or owner-occupied for any time during the 12 months before January 1, 2020. Class 1 properties do not have to file Storefront Registry if the storefront was leased to a commercial tenant for all twelve months of 2019. OR
    • You are a class 2 or 4 property owner with a storefront space, even if you would otherwise be exempt from filing an annual income and expense statement with the Department of Finance. This includes properties owned by not-for-profits, government owned properties, and otherwise fully exempt properties.

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

    You can file an RPIE online. The Storefront Registry is included in section S of the RPIE filing.

    Get the Storefront Registry User Guide.

    Find detailed filing requirements.

    You can get help with filing an RPIE for the Storefront Registration.


    Contact DOF.

    By Phone

    Call 311 for assistance.

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