Local Law 97 Deadlines and Reporting Dates
By FeeWarden. Updated 2026-10-10. Figures come from the Local Law 97 text and the method we use.
Short answer: The Local Law 97 emissions report is due every May 1 for the previous calendar year. Filing late costs $0.50 per square foot per month, and the stricter 2030 to 2034 limits start January 1, 2030.
The calendar at a glance
| Date | What happens |
|---|---|
| Every May 1 | Annual emissions report due for the previous calendar year. Local Law 84 energy benchmarking is due the same day. |
| June 30 | Grace date in DOB guidance: reports filed by then avoid late penalties. |
| 2024 to 2029 | First compliance period. Penalties apply to emissions over the limit. |
| May 1, 2027 | Report covering calendar year 2026. |
| January 1, 2030 | Stricter limits take effect. The first year of this period is reported in 2031. |
| 2035 and after | Limits tighten again, and later periods continue to 2050. |
Dates reflect DOB guidance and the law text as we read them. Confirm exact dates and any extensions with DOB.
What the annual report contains
The report states the building's emissions, its limit, and whether it met the limit. Emissions come from the building's yearly energy use, filed under Local Law 84, times the emissions factors. The limit is floor area times the limit per square foot for each use. Buildings that share a meter may file a combined report, but each building's emissions and limit are still calculated separately.
Penalties for filing problems
- Late report: $0.50 per square foot per month, even when the building is under its limit.
- False statement: up to $500,000.
- Emissions over the limit: $268 per tCO2e, covered in the penalty guide.
Which buildings follow a different schedule
Buildings on the Article 321 pathway, mainly rent-regulated buildings and houses of worship, follow a one-time reporting and required-measures schedule instead of annual caps. Ask DOB which pathway applies to your building.
What to do now
Check your building's estimate on the home page or the calculator, confirm the data you filed, and plan the work using the cheapest fixes first.
Frequently asked questions
When is the Local Law 97 report due?
Every year on May 1, for the energy use of the previous calendar year. The report due May 1, 2027 covers calendar year 2026.
What happens if the report is filed late?
The penalty is $0.50 per square foot for each month it is late. Per DOB guidance, reports filed by June 30 are not penalized, and later filings are charged back to May 1. Confirm current rules with DOB.
Who prepares the report?
A registered design professional prepares the report for buildings under the emissions cap pathway.
When do the 2030 limits start?
January 1, 2030. Emissions for calendar year 2030 are reported in 2031.
Is there a penalty for false information?
Yes. DOB guidance describes penalties of up to $500,000 for a false statement on an annual report.
Sources
Calculate your own penalty or look up a building by address.