NYC Year-End Compliance Calendar: Deadlines Due by December 31, 2026

Most NYC compliance programs run on their own cycles, but a handful of them close on December 31, and one more lands on January 1, 2027. If any of these apply to your building, the time to book inspectors and gather paperwork is now, not the last week of December.

This calendar covers the year-end items DOB and HPD publish. Always confirm your own building's status on the DOB lookup tools listed below; covered lists and dates are set by the City, not by us.

At a glance

Local Law 87: energy audits and retro-commissioning

Local Law 87 requires certain large buildings to complete an energy audit and retro-commissioning every ten years and file an Energy Efficiency Report (EER). The report is due in the calendar year whose last digit matches the last digit of the building's tax block number. In 2026, that means covered buildings on tax blocks ending in 6, due December 31, 2026.

Covered buildings are, per Department of Finance records:

• buildings over 50,000 gross square feet
• tax lots with two or more buildings that together exceed 100,000 gross square feet
• two or more buildings held as a condominium that together exceed 100,000 gross square feet

DOB publishes a Sustainability Law Covered Buildings List for 2026. If your building qualifies, DOB also allows an extension request (form EER2) and, for newer or substantially rehabilitated buildings that meet the Energy Code, a deferral request (form EER1). The deadline to file an EER1 deferral is also December 31. The audit and retro-commissioning work itself is done by qualified energy professionals; reports go to DOB at LL87@buildings.nyc.gov.

Local Law 152: gas piping inspections

Under Local Law 152, gas piping in most buildings must be inspected at least once every four years by a Licensed Master Plumber. One- and two-family homes and other Occupancy Group R-3 buildings are exempt. 2026 is the Cycle 2 year for Sub-cycle C: Community Districts 4, 6, 8, 9 and 16, with an inspection window of January 1 to December 31, 2026.

What the timeline looks like after the inspection:

• The plumber gives the owner the Gas Piping System Periodic Inspection Report within 30 days.
• The owner submits the Gas Piping System Periodic Inspection Certification to DOB within 60 days, signed and sealed by the plumber who did the inspection.
• If corrections were needed, a certification that they were corrected is due within 120 days of the inspection (or 180 days if more time was requested).

Since July 27, 2026, all LL152 certifications go through DOB NOW: Safety instead of the old online portal. If you can't get the inspection done by the deadline, DOB allows a one-time 180-day extension request. To see whether your building is covered and when it is due, use DOB's LL152 Gas Piping System Compliance lookup or its downloadable LL152 properties list.

Annual boiler inspection

DOB's boiler inspection cycle runs January 1 to December 31. Low-pressure and high-pressure boiler inspections required for the year must be performed within that cycle, and each report must be filed in DOB NOW: Safety within 14 days of the inspection. An inspection performed on December 31 must be received by January 14, 2027. Reports filed after the 14-day deadline but by January 14 are late filings; reports after that are treated as expired, and DOB requires a new inspection.

Defects found in the inspection have to be corrected within 90 days of the initial inspection, with an affirmation of correction filed within 14 days of the correction. See our pages on NYC boilers and handling a boiler violation.

Local Law 157: natural gas alarms by January 1, 2027

DOB's service notice is direct: on or before January 1, 2027, natural gas alarms must be provided and installed in accordance with Section 908.13 of the NYC Building Code and the relevant Department rules. Check the code section and DOB rules for which spaces in your building need alarms, and schedule installation before the holidays.

Local Law 97: annual emissions reports

Local Law 97 does not close on December 31, but the year-end matters: each report covers the prior calendar year's emissions. Covered buildings file an annual emissions report by May 1 each year, certified by a registered design professional, with a 60-day grace period through June 30. Reports for calendar year 2026 will be due May 1, 2027. Check DOB's LL97 Covered Buildings List for your building, and see our benchmarking page for the related energy and water reporting.

Heat season: October 1 to May 31

Heat season is already under way. HPD requires owners to provide heat from October 1 through May 31:

• 6:00 am to 10:00 pm: when it is below 55 degrees outside, inside must be at least 68 degrees.
• 10:00 pm to 6:00 am: inside must be at least 62 degrees, regardless of the outside temperature.

Hot water must be provided all year at a constant minimum of 120 degrees. If a heat violation has already been issued, see our HPD violation removal page.

Where S & M Expediting fits

S & M Expediting is a Class 2 filing representative. We help owners and managers sort out which of these deadlines apply to each building, check DOB and HPD records for open items, and handle the DOB NOW filings and paperwork. The inspections and technical reports themselves are done by licensed professionals: Licensed Master Plumbers for gas piping, approved boiler inspectors, and energy auditors and design professionals for LL87 and LL97.

We will work with the contractor you have, or if not, we will recommend one from our network.

Get your year-end list checked

Call 718-833-2333 or email info@sandmexpediting.com, or use our contact page. Send us your building address and we will tell you which of these items are due.

Questions