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Lien Sales
May 17, 2018.
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 telling you about the sale and advising you to pay your debt(s) so that your property's lien does not get 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 Notice of Intention to Sell Liens - Includes detailed information and frequently asked questions about lien sales.
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Properties Eligible for the Lien Sale
| Data as of 4/30/18 |
Acrobat | Excel |
| Manhattan | ||
| Bronx | ||
| Brooklyn | ||
| Queens | ||
| Staten Island |
- List of Lien Sale Candidates Classified as Vacant Land [ PDF | Excel] (as of 5/18/18)
- List of Lien Sale Candidates With One or More Not-for-Profit Exemption in the Past Five Years:
- Complete list of lien sale candidates (as of 5/25/18)
- Status of Candidates Receiving 90-Day Warning Letter (as of 5/25/18)
- Current List of Candidates (as of 5/25/18)
- Complete list of lien sale candidates (as of 5/25/18)
Exemptions
| Note: The deadline to apply for exemptions in order to be removed from the lien sale has passed. |
Certain current property tax exemptions or credits may result in the removal of your property from the tax lien sale at risk pool. If you believed that you were eligible for a senior citizen, disabled homeowner, or veterans exemption or if you received the New York State circuit breaker credit for tax year 2017, you needed to complete a Lien Sale Property Exemption Application and return it to DOF no later than May 17, 2018. If you were not sure whether you qualified for an exemption, you needed to complete an Exemption Eligibility Checklist and return it to us as soon as possible. If we believed you qualified for an exemption that may have removed your property from the at risk pool, we would have asked you to fill out the Lien Sale Property Exemption Application by May 17.
More information on property tax exemptions, including exemptions that benefit an owner but do not remove a property from the tax lien sale at risk pool, is available here.
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
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.Get Help
The Department of Finance, the Department of Environmental Protection (DEP) and the Department of Housing Preservation and Development (HPD) held outreach events in every borough to provide owners with one-on-one assistance with their lien sale questions and issues. Download the 2018 Tax Lien Outreach Sessions flyer.
Tax lien public outreach sessions have ended.For Property Taxes
NYC Dept. of Finance
Tax Lien Ombudsperson
Phone: 212-440-5408 or 212-440-5407 (Ombudsperson for Seniors)
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.