2025 Annual Statement and New York Supplement
Property Insurer - General Filing Instructions
Important Reminder: The Property Annual Statement Checklist & Instructions checklist provides filing requirements for submission to the NAIC and the New York State Department of Financial Services. This website also provides specific instructions for filing the New York Supplement and supplemental forms with our Department. Blank copies of the New York Supplement and supplemental forms are available.
Insurers subject to these filing requirements are strongly encouraged to submit copies of all annual and quarterly statement filings online with the NAIC. The following submissions to the NAIC will fulfill the filing requirements of New York:
- National Form Annual Statement.
- National Form Quarterly Statement.
- New York Supplement.
Any statements not filed as above will require online submission to New York via the DFS Portal.
Property Insurer - Specific Filing Information
The Property Insurer Filing Instructions and Forms Packet is a compressed zipped file. After downloading it, unzip the file to obtain the following:
- New York State Property Supplement 2025
- NAIC Property Annual Checklist & Instructions
- Addendum to New York Schedule F
- Annual Electronic Filing Requirement Letter
A full listing of Property Insurers authorized in New York State as of Dec. 31, 2025 is available in Schedule F.
The New York State Property Supplement is available on the New York Supplement Filing Instructions and Forms page.
Accredited Reinsurer
For any company that is an accredited reinsurer in New York and meets the definition of a reinsurer contained in the Dodd-Frank legislation, there is no need to file a New York State Property Supplement.
Alien Accredited Reinsurer*
An alien accredited reinsurer is required to file the following electronically for the multi-beneficiary trust set up pursuant to Regulation 20:
- Annual Statement (due March 1)
- Quarterly Financial Statement (due May 15, August 15, November 15)
- Actuarial Opinion (due March 1)
- Annual report of the insurer that is filed with the insurer's home country (due May 31)
* Lloyds should follow its current filing procedures.
Documents should be submitted through the Insurance Company and Fraternal Benefit Society Filings application on the DFS Portal.
DFS Portal and DFS ID
Those conducting business on behalf of a regulated entity must use DFS ID to access the DFS Portal.
Users must receive an invitation to DFS ID from their Entity Administrator. You will use DFS ID credentials and multi-factor authentication (MFA) to log in, so be sure to have or download an authenticator app (e.g., Google or Microsoft Authenticator) to an available mobile device before getting started.
To get started, use the DFS Portal button below and sign in using your DFS ID credentials:
Once you can access the DFS Portal, use the "Ask for Apps" tab to request the Insurance Company and Fraternal Benefit Society Filings app.
- Learn more about DFS ID.
Actuarial Opinion Summary
In accordance with Regulation 207 (11 NYCRR 111) a domestic property/casualty insurer, other than title insurer incorporated under Insurance Law Article 64, that is required to submit a statement of actuarial opinion shall submit electronically to the superintendent by March 15 of each year an actuarial opinion summary, written by the insurer's appointed actuary.
The actuarial opinion summary should be submitted via email to [email protected].
- Read Regulation 207.
Due Date and Mailing:
- Refer to the Property Annual Statement Checklist & Instructions.
Problems and Questions:
If you need help filling out your forms, email Gilbert Denton at [email protected]
For NAIC forms, contact the National Association of Insurance Commissioners.