New Rochelle, NY Local Taxes & Fees: Vacancy Tax (2026)

Section 250-2E's Vacant Storefront Registry deems a storefront vacant once it has been unoccupied and out of active use for 90 consecutive days, measured from the earliest of several triggers: expiration of a business license or certificate of occupancy, an observable vacancy such as no furnishings or signage, a utility disconnection, cessation of active leasing or permitted renovation, or the date reported or confirmed by inspection. Owners then have 30 days to register, submitting the property address and tax ID, square footage, owner or agent contact information, a broker or property manager contact, a 24-hour emergency contact, the date vacancy began, an intended leasing timeline, current exterior and interior photos, and proof of active property insurance.

Registration is valid for 12 months and must be renewed annually, and the City can register the storefront itself if the owner fails to. 5-by-11-inch sign elsewhere with contact information. The fee schedule in Chapter 133, cross-referenced at § 250-2E(6), charges no fee the first year, $1,000 the second, and $1,500 every year the storefront remains vacant, with proceeds funding the program's administration and enforcement. The Building Official can exempt an owner from fees for up to six months if a lease with occupancy within 90 days is signed or renovation is underway under a valid permit.