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Lien Sales
| The deadline to pay what you owe or enter into a payment agreement was August 1, 2019. |
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 (coming soon) to understand the rules that apply to your property.
90-day Notice of Intention to Sell Liens - This notice includes detailed information and frequently asked questions about lien sales.
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 (coming soon) to understand the rules that apply to your property.
90-day Notice of Intention to Sell Liens - This notice includes detailed information and frequently asked questions about lien sales.
Properties Eligible for the Lien Sale
| Data as of 9/12/19 | Acrobat | Excel |
| Manhattan | ||
| Bronx | ||
| Brooklyn | ||
| Queens | ||
| Staten Island |
- List of Lien Sale Candidates Classified as Vacant Land [ PDF | Excel ] (as of 9/12/19)
- List of NFP Lien Sale Property with Tax Exemptions [ PDF | Excel ] (as of 11/14/19)
Exemptions
Certain property tax exemptions or credits may result in the removal of your property from the tax lien sale at risk pool. If you believe that you are eligible for a senior citizen, disabled homeowner, or veterans exemption, or if you received the New York state circuit breaker credit for tax year 2018, you can complete a Lien Sale Property Exemption Application and return it to the Department of Finance. 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 for properties noticed for the tax lien sale. Entering into a payment agreement or bringing an existing payment agreement up to date allows owners to be removed from the sale. If you are eligible, you can request a payment agreement and use our payment agreement estimator to help you estimate what you will owe for each installment.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 at www.nyc.gov/ptaid, or call 311 for assistance. .
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 2019 Tax Lien Outreach Sessions flier to find an outreach event near you.
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.