Lien Sales

The 2021 lien sale will be held on December 17, 2021. Only liens for property taxes and charges will be sold; water and sewer liens will not.

If you receive a warning notice indicating that your property is at risk of being included in the lien sale, read on to learn what you can do to avoid this.

The City of New York is ensuring that every New Yorker receives the help they need following the flash flood emergency caused by Hurricane Ida. Accordingly, the Department of Finance will be removing properties from the tax lien sale that were damaged by the flash flood emergency. If you incurred damage at the property listed in the enclosed notice, please contact DOF or call 212-291-4414 for further information.

About the Lien Sale

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.

How to Keep Your Property Out of the Lien Sale

To keep your property out of the lien sale, you must take one of the following actions by December 16, 2021.

  1. Pay what you owe.
    Visit www.nyc.gov/payonline to learn how to pay online, by mail, or in person.
  2. Enter into a payment agreement.
    See the information below about standard payment agreements, Property Tax and Interest Deferral (PT AID) Program payment agreements, and Extenuating Circumstances Payment Plan Reinstatement Requests.
  3. Submit a COVID-19 hardship declaration.
    You may be eligible for exclusion from the lien sale if you are the owner of the property, your property has ten or fewer residential units, you are experiencing financial hardship and unable to pay your tax bill, and you had a significant loss of household income during the COVID-19 pandemic. If you think you may be eligible, submit a COVID-19 hardship declaration either online or by mail.
  4. Submit an emergency repair certification.
    You may be eligible for exclusion from the lien sale if you owe emergency repair charges only. The property must be a tax class one property that is the primary residence of its owner. If you think you may be eligible, submit an emergency repair certification.
  5. Apply for a property tax exemption.
    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.

Lien Sale Notice Translations

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Properties Eligible for the Lien Sale

Data as of 9/13/21 Acrobat    Excel
 Manhattan

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 Bronx

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 Brooklyn

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 Queens

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 Staten Island

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  • List of Lien Sale Candidates Classified as Vacant Land (as of 9/13/21) [ PDF | Excel ]
  • NFP Lien Sale List (as of 9/14/21) [ PDF | Excel ]

Get Help at a Lien Sale Outreach Event

The Department of Finance 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.

Upcoming Events

The Lien Sale Task Force is holding a public meeting on October 1, 2021, at 1:00 p.m. to receive comments on ideas that have been presented to the Task Force. The meeting will be held virtually. If you are interested in attending and presenting comments at the meeting, please click here to contact us or call 311.

To receive information by email about lien sale outreach events, click 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

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 PT AID initial application below, or call 311 for assistance. (If you did not file a federal or state tax return last year, you will also need to submit the PT AID income worksheet.)

Extenuating Circumstances Payment Plan Reinstatement Requests

If you have defaulted on a property tax payment agreement, you may be eligible to file an Extenuating Circumstances Payment Plan Reinstatement Request.


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
 
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.


The Department of Finance has participated in temporary task forces established by local law to review and evaluate the tax lien sale program. Further information is on the Lien Sale Task Force page.

Download All NYC Property Data

The Department of Finance has made the data for all NYC properties available on the NYC Open Data portal for download. Visit the Open Data page for more information.