How the due year is worked out
Local Law 87 of 2009 requires large NYC buildings to get an energy audit and a retro-commissioning study, then file an Energy Efficiency Report (EER) with the Department of Buildings once every ten years. The year comes straight from the building's tax block. Admin Code §28-308.4 assigns each building the calendar year whose last digit matches the last digit of its tax block number. The report can be filed any time from January 1 to December 31 of that year.
The checker takes the last digit of the block you enter, finds the next year (this year or later) that ends in the same digit, and then adds ten-year cycles. It also tests the size thresholds and the new-building deferral.
| Block ends in | Current or next due year | Cycle after that |
|---|---|---|
| 0 | 2030 | 2040 |
| 1 | 2031 | 2041 |
| 2 | 2032 | 2042 |
| 3 | 2033 | 2043 |
| 4 | 2034 | 2044 |
| 5 | 2035 | 2045 |
| 6 | 2026 | 2036 |
| 7 | 2027 | 2037 |
| 8 | 2028 | 2038 |
| 9 | 2029 | 2039 |
Is the building covered?
Under §28-308.1, a covered building is one that Department of Finance records show as:
- a single building over 50,000 gross square feet;
- two or more buildings on the same tax lot that together exceed 100,000 gross square feet; or
- two or more condominium buildings governed by the same board of managers that together exceed 100,000 gross square feet.
Class one properties (mostly one- to three-family homes) are excluded. DOB publishes a Covered Buildings List each year. The 2026 list came out in March 2026, and column H shows whether a building owes an LL87 report. If your building is on the list and you think the square footage is wrong, DOB says to contact the Department of Finance.
Worked example
A 72,000-square-foot apartment building sits on block 1236. The block ends in 6, so the EER is due by December 31, 2026, then again in 2036 and 2046. The DOB filing fee for the initial report is $375 (1 RCNY §101-03). If the building got its first certificate of occupancy in 2019, it was under 10 years old on January 1, 2026. The owner could apply to defer the first report to 2036, using form EER1 by December 31, 2026.
What gets filed
The EER sums up two studies that a qualified energy auditor and a retro-commissioning agent carry out on the base building systems: the envelope, HVAC, conveying systems, domestic hot water and electrical and lighting. A registered design professional files it with DOB, using the U.S. Department of Energy's Audit Template. Owners must keep the underlying reports for eleven years (1 RCNY §103-07(j)).
Extensions, deferrals and penalties
- Good-faith extension: if the audit can't be finished in time, apply by December 31 of the due year ($155 fee).
- Financial-hardship extension: apply by October 1 of the due year, and again by December 31 of each later year you need one.
- Penalty: failing to file an acceptable EER is a Major (Class 2) violation. It may carry $3,000 for the first year and $5,000 for each additional year until you file. DOB won't accept the EER until those penalties are paid.
What to do next
LL87 is one of several cycles a large building owner has to track. Check your carbon limits with the Local Law 97 fine estimator and read up on Local Law 84 benchmarking, which feeds the same energy data. For facade and gas piping cycles, use the FISP cycle checker and the LL152 due checker. To see all of a year's filings in one place, build a list with the landlord compliance calendar.
This is general information, not legal or engineering advice. Confirm your building's status on DOB's Covered Buildings List or with the NYC Sustainability Help Center.