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Lien Sales
Due to the COVID-19 pandemic, New York City’s 2020 tax lien sale, originally scheduled to be held on May 15, has been postponed.
Customers who received a 90- or 60-day lien sale warning notice should pay what they owe at www.nyc.gov/citypay or enter into a payment agreement to stop receiving additional notices and avoid being included in the sale.
If you have questions, please contact the Department of Finance.
When you do not pay your property taxes, water bills, and other charges against your property, these unpaid charges become tax liens that may be sold in a tax lien sale.
Each year, the Department of Finance sells tax liens. If your property has unpaid debt that qualifies for a lien sale, we will sell your lien debt (the amount owed) to an authorized buyer. A lien servicing company, on behalf of the buyer, adds more fees and interest to your debt, so it is much better to take care of your debt before we sell the lien.
We send you at least four (4) notices before your lien is sold informing you of the sale and advising you to pay your debt(s) so that your property's lien is not sold.
Depending on your type of property, there can be as many as four conditions that make your property eligible for the sale. Use this table to understand the rules that apply to your property.
Properties Eligible for the Lien Sale
| Data as of 06/5/20 | Acrobat | Excel |
| Manhattan | ||
| Bronx | ||
| Brooklyn | ||
| Queens | ||
| Staten Island |
- List of Lien Sale Candidates Classified as Vacant Land [ PDF | Excel ] (as of 6/4/20)
- 2020 NFP Lien Sale List DOF-Only Qualified Parcels [ PDF | Excel ] (as of 6/4/20)
- 2020 NFP Lien Sale List DEP-Only Qualified Parcels [ PDF | Excel ] (as of 6/4/20)
2019 Lien Sale List (Manhattan, Bronx, Brooklyn, Queens, Staten Island)
2018 Lien Sale List
2017 Lien Sale List
2016 Lien Sale List
2015 Lien Sale List
2014 Lien Sale List
2013 Lien Sale List
2012 Lien Sale List
2011 Lien Sale List (Manhattan, Bronx, Brooklyn, Queens, Staten Island)
Exemptions
Certain property tax exemptions or credits may result in the removal of your property from the tax lien sale at risk pool. More information on property tax exemptions, including exemptions that benefit owners but do not remove a property from the tax lien sale at-risk pool, is available on the property tax exemptions page.
Military Request for Relief
Active military personnel may request relief from the lien sale, tax warrants, Environmental Control Board judgments, and parking judgments.Payment Agreements
Standard Payment Agreement
Payment agreements are available whether your property has been noticed for a tax lien sale, or not. Any property owner who is interested in paying their property taxes in installments may apply.
If your property has been noticed for a lien sale, entering into a payment agreement or bringing an existing payment agreement up to date will remove your property from the lien sale list. Use our payment agreement estimator to help you estimate what you will owe for each installment.
You can download a Property Tax Payment Agreement Request form from our website. Scan and upload your completed form at our Customer Self-Service Center.
PT AID Payment Agreement
The NYC Department of Finance recognizes that an unexpected event or hardship may make it difficult for you to pay your property taxes. If you qualify for the Property Tax and Interest Deferral (PT AID) program, you can defer your property tax payments so that you can remain in your home. The Property Tax and Interest Deferral program removes properties from the tax lien sale once an application is complete.
To apply for a PT AID payment agreement, download and complete the application below, or call 311 for assistance.
PT AID Payment Agreement Applications & Worksheets
Get Help
The Department of Finance, the Department of Environmental Protection (DEP), and the Department of Housing Preservation and Development (HPD) hold outreach events in every borough to provide owners with one-on-one assistance with lien sale questions and issues. Download the 2020 Tax Lien Outreach Sessions flier to find an outreach event near you.
DOF 2020 Lien Sale Events
Tuesday March 3, 2020
5:00 PM – 7:00 PM
Staten Island Lien Sale Outreach Session
Staten Island Business Center
350 Saint Marks Place, 1st Floor
Staten Island, NY 10301
Wednesday March 4, 2020
5:00 PM – 7:00 PM
Bronx Lien Sale Outreach Session
Bronx Business Center
3030 Third Avenue, 2nd Floor
Bronx, NY 11232
Thursday March 5, 2020
5:00 PM – 7:00 PM
Brooklyn Lien Sale Outreach Session
Brooklyn Business Center
210 Joralemon Street, 1st Floor
Brooklyn, NY 11201
Tuesday March 10, 2020
5:00 PM – 7:00 PM
Manhattan Lien Sale Outreach Session
Manhattan Business Center
66 John Street, 2nd Floor
New York, NY 10038
Wednesday March 11, 2020
5:00 PM – 7:00 PM
Queens Lien Sale Outreach Session
Queens Business Center
144-06 94th Avenue, 1st Floor
Jamaica, NY 11435
Tuesday March 24, 2020 - CANCELLED
6:00 PM – 8:00 PM
CM I. Daneek Miller & Senator Comrie Lien Sale Event
Majority Baptist Church – Fellowship Hall
115-21 Farmers Blvd.
Saint Albans, NY 11412
Wednesday April 1, 2020 - CANCELLED
6:00 PM – 8:00 PM
CM Alan Maisel Lien Sale Outreach Event
PS 276 1070 East 83rd Street
Brooklyn, NY 11236
Thursday April 2, 2020 - CANCELLED
6:00 PM – 8:00 PM
CM Yeger and Brooklyn CB12 Lien Sale Outreach Event
Brooklyn CB 12 Office
5910 13th Avenue
Brooklyn, NY 11219
Tuesday April 21, 2020
5:00 PM – 7:00 PM
Bronx Lien Sale Outreach Session
Bronx Business Center
3030 Third Avenue, 2nd Floor
Bronx, NY 11232
Wednesday April 22, 2020
5:00 PM – 7:00 PM
Staten Island Lien Sale Outreach Session
Staten Island Business Center
350 Saint Marks Place, 1st Floor
Staten Island, NY 10301
Thursday April 23, 2020
5:00 PM – 7:00 PM
Queens Lien Sale Outreach Session
Queens Business Center
144-06 94th Avenue, 1st Floor
Jamaica, NY 11435
Tuesday April 28, 2020
5:00 PM – 7:00 PM
Brooklyn Lien Sale Outreach Session
Brooklyn Business Center
210 Joralemon Street, 1st Floor
Brooklyn, NY 11201
Wednesday April 29, 2020
5:00 PM – 7:00 PM
Manhattan Lien Sale Outreach Session
Manhattan Business Center
66 John Street, 2nd Floor
New York, NY 10038
For Property Taxes
NYC Dept. of Finance
Tax Lien Ombudsperson
Phone: 212-440-5408 or 212-440- 5407
Senior Ombudsman: 212-291- 4414
Online: nyc.gov/finance
Email: Email Us
For Water & Sewer Charges
NYC Dept. of Environmental Protection
Bureau of Customer Services
Phone: 718-595- 7000
Online: nyc.gov/dep
Department of Environmental Protection Payment Center Locations
To Dispute Water & Sewer Charges
NYC Dept. of Environmental Protection
Water Lien Ombudsperson Office
Phone: 718-595-OMBU (6628)
Online: nyc.gov/dep
Email: ombuds@dep.nyc.gov
For Emergency Repair & Alternative Enforcement Charges
NYC Dept. of Housing Preservation & Development
Phone: 212-863- 6020
Online: nyc.gov/hpd
Email: hpderp@hpd.nyc.gov
Current Lien Servicing Companies
Tower Capital Management, LLC
Phone: 800-970- 8454
Online: www.tcmfund.com
Email: NYCTLservicing@tcmfund.com
MTAG Services, LLC
Phone: 800-750- 9210
Online: www.taxliensupport.com
Email: support@MTAGServices.com
When we publish the 90-day lien sale notice, some homeowners receive loan offers they did not request. Be careful if you receive a loan offer after the list is published. The offer may not be in your best interest.
Dishonest lenders know that if your property is on the lien sale list, you owe the City money. These lenders try to take advantage of your financial situation, and you could lose your property. Be sure to research all lenders, seek guidance from independent sources, and be careful. Do not risk losing your home to a predatory lender if you cannot pay back the money you borrow.
Report mandated by Local Law No. 14, which required the mayor and the city council to form a temporary joint task force to review and evaluate the lien sale program.
Download the report.