Who is covered
Which buildings have to comply.
Covered buildings are those listed in the Department of Finance records as:
- Buildings greater than 50,000 gross square feet
- A tax lot with two or more buildings that together exceed 100,000 gross square feet
- Two or more condominium buildings that together are larger than 100,000 gross square feet
If you think your building is listed in error because of its square footage, DOB says to contact the Department of Finance.
When it’s due
A ten-year cycle set by your tax block.
An Energy Efficiency Report (EER) is due in the calendar year whose last digit matches the last digit of the building’s tax block number. That produces a ten-year cycle. For example, a building on tax block 1234 files in a year ending in 4.
| Part | What it is |
|---|---|
| Energy audit | A survey and analysis of how the building uses energy, to find ways to reduce it without hurting operations. Data is collected with the U.S. Department of Energy’s Asset Score Audit Template. |
| Retro-commissioning | Making sure the building’s energy systems are installed as designed, functionally tested and able to be operated and maintained. It is reported with the NYC Retro-Commissioning Reporting Tool. |
Filing and penalties
Who files, and what happens if it’s late.
- The EER must be filed by a Registered Design Professional
- Extensions use the EER2 form and deferrals use the EER1 form, both sent to DOB’s Local Law 87 mailbox
- Civil penalties for EER violations, and challenges to them, are handled in DOB NOW
- DOB says EER submissions won’t be accepted while penalties are outstanding
DOB’s page doesn’t list penalty amounts or fees, so confirm the current figures before you budget.
Received an EER violation or missed the filing year? Call us and we’ll review it with you.
Call (929) 367-0962Questions
Frequently asked.
How do I know my filing year?
Take the last digit of your tax block number. The EER is due in the calendar year ending in that digit, every ten years.
Who can prepare the report?
DOB requires it to be filed by a Registered Design Professional. DOB’s page doesn’t say who may perform the audit itself.
Is this the same as Local Law 97?
No. Local Law 87 is about audits and retro-commissioning. Local Law 97 sets emissions limits for buildings over 25,000 square feet. See our Local Law 97 guide.
Sources
Official sources.
General information about New York City procedures, last reviewed November 2026. Amounts and rules change and every property is different, so this isn’t legal advice. Call us about your specific situation.