What “Square Feet” Actually Means
These laws generally key off gross square footage, and the NYC Department of Buildings (DOB) points owners to building size “as it appears” in the records of the NYC Department of Finance (DOF) when determining whether a building may be subject to NYC LL84 or LL97.
For LL97 reporting, the City’s rule defines “gross floor area” as the total area of all floors and spaces measured between exterior wall surfaces. It explicitly includes basements, cellars, mechanical and electrical rooms, and interior parking, and it excludes unroofed courtyards and unroofed light wells.
NYC guidance also notes a practical issue: DOF gross square footage can be an estimate used to identify covered buildings, while owners may need to calculate true gross building area for submissions. So borderline claims like “we’re under 25,000” should be treated as unverified until you reconcile the City record with the definition your filing uses.
What Is a Covered Building in NYC?
In New York City, a covered building is generally a property that meets specific size thresholds under Local Laws such as LL84 and LL97. In most cases, that means a building with 25,000 gross square feet or more of gross building area, as defined by City records. However, aggregation rules can also apply, meaning multiple buildings under common ownership may be combined to determine coverage. Properties that meet these criteria are typically included on the City’s Covered Buildings List, which identifies buildings subject to LL84 benchmarking, energy grading, and carbon emissions requirements. If your property meets the size threshold on its own or through aggregation, it may already be classified as a covered building under NYC law.
Local Law 84 in 2026: Benchmarking and Penalties
Local Law 84 is the baseline obligation. DOB describes the benchmarking program as requiring covered building owners to submit annual energy use through the U.S. Environmental Protection Agency online ENERGY STAR Portfolio Manager tool by May 1 each year.
For filing this year, 2026, DOB’s sustainability deadlines notice reiterates that Local Law 84 benchmarking reports are due May 1, 2026.
This is the “LL84 threshold” most people mean: a single building that exceeds 25,000 gross square feet. LL84 can also cover certain multi-building tax lots and condo groupings that together exceed 100,000 gross square feet, plus City buildings, based on DOF records. DOB also lists exceptions, including Tax Class 1 properties (most one- to three-family homes) and certain certified garden-style apartments.
If you miss May 1, DOB outlines a quarterly enforcement cadence (August 1, November 1, and February 1). DOB states that failure to benchmark may result in a $500 penalty issued quarterly, up to $2,000 per year, until a compliant report is submitted.
Local Law 95 in 2026: Energy Grades and Posting
Owners searching “Local Law 95 NYC” are usually looking for the energy grade label requirement. DOB administers the program under Local Law 33’s energy grading rules, as amended by Local Law 95, using the same benchmarking dataset that comes from the Local Law 84 filing.
For 2026, DOB’s filing-year reminder states that the Building Energy Efficiency Rating Label must be posted near each public entrance starting October 1 and no later than October 31, 2026. The notice also states that deadline extensions issued in 2025 do not apply to filing year 2026.
Eligibility is easy to misunderstand because the rule is partly “definition” and partly “list.” DOB service notice language ties posting to buildings over 25,000 square feet (or multi-building lots totaling 100,000 square feet or more) that appear on the NYC Benchmarking Covered Buildings List for that filing year, and it stresses that the 2025 posting delay was “for the 2025 filing year only.”
DOB explains that late or missing benchmarking can yield an “F” grade, while “N” is used for buildings exempted from benchmarking or not covered by the ENERGY STAR program. DOB also warns that failing to download and post the DOB-issued label can result in a $1,250 civil penalty.
Local Law 97 in 2026: Carbon Reporting and Emissions Limits
Local Law 97 is the “LL97 threshold” law that creates carbon caps. DOB explains that most buildings over 25,000 square feet must meet greenhouse gas emissions limits beginning in 2024, with stricter limits in 2030.
LL97 uses DOF records and covers: a single building over 25,000 gross square feet; two or more buildings on the same tax lot totaling over 50,000 gross square feet; and condominium buildings under the same board totaling over 50,000 gross square feet. If buildings on a BBL cross the 50,000 threshold together, DOB states that all buildings on that BBL are subject to LL97, with compliance required for each building (BIN-by-BIN) as appropriate. DOB also warns that its covered buildings list is informational: the presence or absence of a property on the list cannot be used to claim you are relieved of LL97 compliance.
On reporting: DOB states that Article 320 requires annual emissions reports beginning May 1, 2025 and then by May 1 every year after, certified by a registered design professional. For filing year 2026, DOB’s deadlines notice adds that owners required to demonstrate compliance in 2026 must submit by May 1 and no later than June 30, 2026, with extension applications due by June 30 for an extension to August 29, 2026.
On penalties for exceeding caps, City-linked guidance notes an annual penalty of $268 per metric ton of CO2e over the limit.
How to Tell If You’re a Covered Building and What to Do Next
Treat “covered building NYC” as a definitional question, not a guess based on a lease abstract. Much of the confusion comes from identifiers: DOB emphasizes that lists are typically BBL-level while compliance is often BIN-level, which matters immediately if your lot has multiple buildings.
Next, use the City’s “Covered Buildings List” (CBL) logic for what it is: a screening list, not a substitute for the underlying definition. For benchmarking, start with the LL84 covered-building definition and then check the Benchmarking Covered Buildings List that DOB updates annually. For emissions, apply LL97’s similar-but-not-identical definition (especially the 50,000 combined threshold for multiple buildings on the same tax lot).
Finally, anchor your 2026 calendar to DOB’s filing-year reminder notice: May 1, 2026 for LL84 benchmarking; May 1 (with the June 30 backstop described in the notice) for LL97 filings; and October 1 through October 31, 2026 for the LL33/LL95 posting window.
Where Owners Miscalculate the 25,000 SF Threshold
1. Being “Under” 25,000 SF Is Not Always Safe
Many owners assume that being slightly below 25,000 square feet automatically excludes them.
That is not always true.
If DOF records show a different gross square footage than your internal documents, the City will typically rely on its own data.
In addition, certain aggregation rules can still pull properties into compliance requirements even if a single building appears just under the threshold.
2. LL84 and LL97 Share the 25,000 SF Trigger — But Diverge After That
At the single-building level:
- Local Law 84 applies at 25,000 gross square feet or more.
- Local Law 97 applies at 25,000 gross square feet or more.
However, aggregation rules differ:
- LL84 can apply to multiple buildings on the same tax lot totaling 100,000 square feet or more.
- LL97 can apply when multiple buildings under common ownership total 50,000 square feet or more.
This is where many owners miscalculate exposure.
The difference between being just under the threshold and officially classified as a covered building can have long-term compliance and cost implications. Rather than relying on assumptions, it is important to verify how your property is recorded and whether aggregation rules apply. Our compliance team can assess your building’s status and provide a free LL84 benchmarking report so you understand your obligations and potential exposure before 2026 requirements intensify.
Why Your NYC Commercial HVAC Repair Didn’t Last — And What’s Actually Wrong
If you’ve paid for a commercial HVAC repair and the problem came back within weeks — or the same system keeps cycling through service calls — the repair probably wasn’t wrong.
NYC Local Law 88: Lighting, Submetering & LL88 Report Requirements
If you own or manage a NYC building over 25,000 square feet, Local Law 88 is one of the four building energy laws you have to think about — and it’s the one most owners understand the least. LL88 requires two things: upgrading the building’s lighting to meet the current NYC Energy Conservation Code, and installing submeters for non-residential tenant spaces over 5,000 square feet.