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.
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. Usethis tableto 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.
- Pay what you owe.
Visitwww.nyc.gov/payonlineto learn how to pay online, by mail, or in person.
- 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.
- 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 aCOVID-19 hardship declarationeitheronlineor bymail.
- 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.
- 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 theproperty tax exemptionspage.
Lien Sale Notice Translations