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REUC RPIE-2018: HOW TO FILE GUIDE

REUC RPIE-2018: HOW TO FILE GUIDE. REUC RPIE Required Filers. Owners of utility property and equipment NOT assessed by ORPTS Actual AV of IDENT is $40,000+ (all SUBIDENTS tied to that IDENT are required) Owner-occupied and/or other ORE exclusion categories do not apply. Links and Deadline .

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REUC RPIE-2018: HOW TO FILE GUIDE

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  1. REUC RPIE-2018: HOW TO FILE GUIDE

  2. REUC RPIE Required Filers • Owners of utility property and equipment NOT assessed by ORPTS • Actual AV of IDENT is $40,000+ (all SUBIDENTS tied to that IDENT are required) • Owner-occupied and/or other ORE exclusion categories do not apply

  3. Links and Deadline • NYC RPIE Information: • nyc.gov/rpie • REUC filing instructions: • RPIE-2018-U: Utility-Related Equipment Reporting Instructions • Access the application: • https://webapps.nyc.gov/cics/rpe1/rpie001i • Deadline to submit a complete REUC RPIE: June 3, 2019

  4. Filing Overview • Main parts of the RPIE statement: • Owner/contact information • Structures and Equipment spreadsheet • Work in progress section (file this information ON the spreadsheet, per the instructions) • Income and expense information • Electronic signature and submission

  5. Starting Your Filing • Go to the RPIE online application • IMPORTANT: Choose “RPIE for REUC (2018)” • Enter ONE of the Pseudo BBL numbers you own • Choose “Create a Filing” • Enter a password for your filing • SAVE THIS PASSWORD! You’ll need it to amend or continue your filing

  6. Planning to File • Plan to file ONCE for each billing entity/EIN • We have linked all your REUC property together to allow for one filing • DO NOT FILEby borough or by individual IDENT if you own more than one IDENT

  7. Owner/Contact Information • Add your owner/contact information • Email address added here will receive a filing confirmation • Prompt to check the mailing address on your Property Tax Bill • Check that the mailing address we have on file is correct • Submit updates via email to utilityrpie@finance.nyc.gov • YOU MUST MAINTAIN AN UPDATED MAILING ADDRESS WITH FINANCE AT ALL TIMES

  8. Structures and Equipment Overview • Use this format-do not add/delete columns • Spreadsheet should reflect what you own: • New equipment: add a line to the spreadsheet • Not yours? Let REUC team know it was sold and the new owner (utilityrpie@finance.nyc.gov) • 3 step process: • Download the .csv spreadsheet • Use a database program to complete • UPLOAD it to the application as an Excel spreadsheet when done

  9. Identifying Information • Columns A-L: • G/H: complete the address and ZIP • I: give us the EIN for each line. We want to reflect what you own under each EIN properly. • K (IMPORTANT): inventory type: • C-cell site (also complete columns W-AO) • G-backup generator (also complete columns AP-BE) • O-other equipment (also complete columns M-V) • L-land only-where land and improvements reported under separate idents (no need to complete additional columns, reflect value under improvement ident)

  10. Comment Field • L: Comments. Use this to report on information specific to that piece of equipment or property, such as: • Decommissioned (include date). • Sold, transferred, never owned (please include date and new owner, as applicable). • Vacant land with no utility equipment or improvement. DIFFERENT than Land Only inventory type in that there is no utility value on this or another ident for the land. • General comments/questions can be emailed to utilityrpie@finance.nyc.gov

  11. NEW: Fiber Optic Equipment • Fiber optic cable and equipment must now be reported, either in: • 1. Other equipment reporting: • Flag any fiber optic inventory in the other equipment description column (Column N). • 2. Cell site reporting: • Report total cable length for copper cable (Column AE); • Report total fiber optic cable length (Column AF); • List total (cable and related equipment) fiber optic cost (Column AG)

  12. Other Equipment Reporting • M-N: company account # and description • Set up to account for year over year changes to cost • P-opening balance (aka last year’s closing balance) • Q-S: reflect dollar value of additions, retirements and adjustments • T: closing balance will be calculated by Finance • CWIP: use U-V to report CWIP

  13. Cell Site Reporting • W-X: company ID # and cell site type • Costs split: • Original cost: original purchase price of equipment • Installation cost: labor and other installation costs • Total cost: calculated by Finance=original + labor • You must report actual cost • W-AG: cell site detail • AH-AO: cell site generator detail

  14. Backup Generator Reporting • AP-AW: generator detail • Costs split: • Original cost: original purchase price of equipment • Installation cost: labor and other installation costs • Total cost: calculated by Finance=original + labor • AU-AW: cost detail • AX-BE: UPS, fuel tank, shelter, etc.

  15. Structures and Equipment Reminders • REUC RPIE filings must be complete and reflect your costs • Upload the complete spreadsheet in Excel format to the application • Keep a copy of the spreadsheet for your records

  16. Income and Expense Reporting • Sections H and I • Reflect ORE filing requirements • Refer to lists of allowable miscellaneous expenses in the instructions

  17. Signing and Submitting • Final screen allows you to enter additional emails to receive a confirmation of filing • Electronically sign and submit the REUC RPIE statement by June 3, 2019 • Can amend a previously submitted statement until the deadline

  18. Non-Filing Penalties • Filers who don’t file or who file a substantially incomplete/inaccurate filing face monetary penalties tied to the value of each IDENT • Non-filers also lose their ability to petition the Tax Commission for assessment hearings on the property in question • Filings are subject to audit

  19. Questions? • Email us at utilityrpie@finance.nyc.gov

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