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Lien Sales
On September 4, the Mayor announced that the last day to pay and remove properties from the tax lien sale at-risk pool has been postponed to September 24. Soon after, the governor issued an executive order prohibiting any sales of tax liens until October 4. During this time, DOF will continue to work with property owners whose tax lien is at risk of being sold.
Customers who received a lien sale warning notice should pay what they owe at www.nyc.gov/citypay or enter into a payment agreement to 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 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.
90-Day Sale Notice
Lien Sale Instructions Sheet
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Properties Eligible for the Lien Sale
| Data as of 08/17/20 | Acrobat | Excel |
| Manhattan | ||
| Bronx | ||
| Brooklyn | ||
| Queens | ||
| Staten Island |
- List of Lien Sale Candidates Classified as Vacant Land [ PDF | Excel ] (as of 8/17/20)
- 2020 NFP Lien Sale List DOF-Only Qualified Parcels [ PDF | Excel ] (as of 8/24/20)
- 2020 NFP Lien Sale List DEP-Only Qualified Parcels [ PDF | Excel ] (as of 8/17/20)
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)
2020 Tax Lien Sale Virtual EventsThe 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 a flyer. Upcoming Events
September 14, 2020 at 5:00 p.m. Video ReplayAugust 4, 2020 at 6:00 p.m. New! View Video Replay August 12, 2020 at 6:00 p.m. August 20, 2020 at 6:00 p.m. August 24, 2020 at 6:00 p.m. August 29, 2020 at 11:00 a.m. |
Exemptions
Certain property tax exemptions or credits, including the Senior Citizen Homeowners’ Exemption (SCHE), Disabled Homeowners’ Exemption (DHE) and certain veterans exemptions, 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, 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 or not your property has been noticed for a tax lien sale. 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
For Property Taxes
NYC Dept. of Finance
Tax Lien Ombudsperson
Phone: 212-440-5408 or 212-440-5407
Senior Ombudsman: 212-291-4414
Online: www.nyc.gov/finance
Email: Email Us
For Water & Sewer Charges
NYC Dept. of Environmental Protection
Bureau of Customer Services
Phone: 718-595- 7000
Online: www.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: www.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.