The City can place a lien against your property if you haven’t paid one or more of the following:

• Property taxes
• Water or sewer charges, including surcharges
• Emergency Repair and Alternate Enforcement charges
• Interest, fines, or fees on the taxes and charges described above

Owners in Delinquent Payment Plans

If you entered into a payment agreement with the Department of Finance (DOF) or the Department of Environmental Protection (DEP) in previous years and haven’t made the required payments for six months, the liens on your property may be sold in the lien sale.

You can bring your payment plan up to date by paying the amount due on the plan prior to the next lien sale or by entering into a new payment plan with 20% down.

You may only enter into a new payment agreement if you qualify for extenuating circumstances or if you pay 20% down for all charges, interest, and fees owed. To learn more about extenuating circumstances and payment plan rules, go to the Property Tax Payment Plan page.

If you received a lien sale notice and you believe you have made all the required payments or if you want to bring your payments up to date, you should contact the Department of Finance or Department of Environmental Protection.

Housing Development Fund Corporation (HDFC) Rental Properties

Housing Development Fund Corporation (HDFC) rental properties can be included in the lien sale if they have $5,000 of unpaid charges that are outstanding for 2 years or more in one of the following categories:

• Property taxes
• Water or sewer bills
• Emergency repair charges
• Alternative enforcement expenses

The deadline to keep your property out of the lien sale is May 19, 2025.

Every year, in late October, DOF sends notices about past due property taxes and charges. If you get a notice, it tell you what to do to avoid having a lien placed on your property.

You can request translated past due notices in Arabic, Bengali, Chinese, French, Haitian Creole, Korean, Polish, Russian, Spanish, and Urdu.

If your property is at risk for the lien sale, DOF will then mail you a Notice of Intention to Sell Liens. Notices are sent 90, 60, 30, and 10 days before the lien sale. You can get a lien sale warning notice even if you are on a payment plan. If you get a warning notice, it's because DOF's records show that you have defaulted on your payment plan.

You can get a copy of the 90-Day Lien Sale Warning Notice online or by mail.

Online

Download translated 90-Day Lien Sale Notices.

By Mail

To avoid the lien sale, you must pay at least the minimum amount shown on your warning notice.

After your payment is processed by the Department of Finance (DOF), you will receive a notice informing you that your property is no longer subject to the lien sale.

If you pay your debt close to the time the next lien notice is mailed, you may get that notice even though you have paid your debt.

Water and Sewer Debt

If you owe only water and sewer charges and not any property-related charges or taxes, you should visit a DEP Borough Office or call DEP to make a payment.

You can learn how to pay water and sewer bills and how to schedule an appointment at a DEP Borough Office on the Water and Sewer Bill Payment page.

Property Taxes and Related Charges

You can pay property taxes and related charges online, by mail, or in person.

Online

Visit the Property Tax Payment page to learn how to pay online.

Your residential property may be excluded from the lien sale if you qualify for certain tax benefits.

You may qualify for an exemption that will take your property out the lien sale if you:

• Are a senior
• Have a disability
• Are a veteran or family member of a veteran

To be elgible, the property must be a one-, two-, or three-family house and must be your primary residence.

For the Senior Citizen Homeowners' Exemption and the Disabled Homeowners' Exemption, the household's combined income cannot exceed $58,399.

Visit the following pages to learn more about exemption eligibility:

• Senior Citizen Homeowners' Exemption (SCHE)
• Disabled Homeowners' Exemption (DHE)
• Veterans Property Tax Exemption

If you qualify for an exemption, you will receive a notice informing you that your property is no longer subject to the lien sale and you will start receiving the exemption in the next tax year.

Not-for-Profits

If the property that received the tax lien sale notice is owned by a not-for-profit, you can apply for a property tax exemption to keep your property out of the lien sale. Visit the Property Tax Exemption for Non-Profits page.

If you are facing hardship and aren’t able to pay all of your debt at once, you may still be able to avoid the lien sale if you apply for a payment plan.

If you owe only water or sewer charges, visit the Water and Sewer Lien Sale  page to learn about payment plans and the Water Debt Assistance Program.

If you owe property taxes and related charges, you can apply for a payment plan with the Department of Finance.

There are several options, depending on your circumstance.

Standard Payment Plan 

With a DOF payment agreement, you can choose: 

• Quarterly or monthly payments 
• An agreement period of 1 to 10 years 
• Whether or not to make a down payment 

Reduced Interest Rate Plan 

You may be eligible for a reduced interest rate on your payment plan if: 

• Your property is a one-, two-, or three-family home or condo
• Your property has an assessed value of $250,000 or less
• Your property has been your primary residence for at least one year
• The total income of all owners does not exceed $200,000

Once your plan is active, you will have to pay both your current property taxes and your scheduled payments for the plan. You must make your scheduled payments on time. If you fail to do so for six months, your agreement will be in default and you may receive tax lien sale warning notices. 

For applications, required documents, a payment calculator, and more information, go to the Property Tax Payment Plan page.

Property Tax and Interest Deferral (PT AID) Plan

The Property Tax and Interest Deferral (PT AID) program helps homeowners who are experiencing hardship defer payments for past and future property taxes and avoid the tax lien sale.

You may be eligible for a PT AID payment plan if:

• You own a one-, two-, or three-family home or a condominium unit
• The property has been your primary residence for one year or more
• The total income for all owners is $107,300 or less (federal adjusted gross income)

You may be eligible for a PT AID Circuit Breaker payment plain if: 

• You meet the PT AID eligibility requirements listed above 
• Your annual property tax bill is more than 10% of your income 
• Your property’s assessed value is $250,000 or less 

For more information, visit the Property Tax Payment Deferral page.

If you are an active member of the military (or a representative of one), you can request relief from property tax debt.

Debt relief is provided under the Soldiers' and Sailors' Civil Relief Act.

To be eligible, you must be one of the following:

• An active member of the military
• A reservist ordered to report for induction or for military service
• A service member's spouse or registered domestic partner
• A service member's dependent, such as an unmarried child under the age of 18, an unmarried child and full-time student between ages 18 to 23, or others for whom the service member provided at least 50% of their support for 180 days before the date of the application.

You can learn more on the Debt Relief for Military Service Members page.

You may be eligible to be removed from the lien sale for one year if: 

• You own a one-, two-, or three-family home or condominium unit. 
• The property has been your primary residence for the past 12 months. 
• You do not own any other properties in New York City. 
• The combined annual income of all owners (whether they reside at the property or not) and of spouses who reside at the property is no greater than $107,300. 

Learn more about the Easy Exit Program.

If you only owe Department of Housing Preservation and Development (HPD) Emergency Repair Program (ERP) charges, you may be eligible to be removed from the lien sale for one year if:

• The property is a tax class one property
• You are the owner of the property and it is your primary residence
• You do not own any other properties
• Your annual income is no greater than $107,300

If you believe that you are eligible, you can submit an Emergency Repair Certification. (The certification form will be available soon.)

Learn more and download the certification.

If the lien on your property is sold, you may be eligible for the Voluntary Foreclosure Program.

Owners of certain one-, two-, or three-unit tax class 1 residential properties may choose to have their property foreclosed and transferred to an approved nonprofit organization after a lien is sold.

You could then remain in the home as a tenant. Legal counseling is required, and you will have to submit an application within six months of the date of the lien sale.

Learn more about the lien sale.

After the Department of Finance (DOF) publishes the 90-day Lien Sale Notice, it is public record. Some homeowners may receive loan offers they didn’t request. Be careful if you receive a loan offer after the list is published. The offer may not be in your best interest.

Lenders know that if your property is on the lien sale list, you owe the City money. Some dishonest lenders might 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. Don’t risk losing your home to a predatory lender if you can’t repay the money you borrow.

DOF and the NYC Sheriff's Office don’t call property owners to threaten eviction for unpaid taxes. If your property is included in the lien sale, you will receive official notices from DOF in the mail.

If you receive a call threatening eviction due to unpaid property taxes, the call is fraudulent.

If you believe that you are being targeted as part of a scam or other illegal activity, please contact the Sheriff's Office.

If you receive a Notice of Sold Lien from the Department of Finance, your property was included in the lien sale because you had unpaid property tax, property-related charges, or water or sewer charges.

This notice tells you:

• Who bought the lien
• How much you owe
• What will happen next
• Who to contact

Once a lien is sold, a 5% surcharge on the entire lien amount plus interest and other administrative charges, such as legal and advertising fees, are added and must be paid to the lien holder.

About six weeks after a lien is sold, owners will receive a letter from the lien servicer who bought their lien. You should contact the lien holder or its authorized representative for additional information. Property owners should not deal with anyone other than the lien holder or its authorized representatives.

If you haven't paid the lien in full or entered into a payment agreement with the new lien holder, the lien holder can begin formal foreclosure proceedings in court within one year of the lien sale date. Foreclosure can also begin if you don't pay the semi-annual interest on the lien sale amount within 30 days after it is due.

There are resources available to property owners who need help to avoid the lien sale. If you receive a warning notice that your property may be included in an upcoming tax lien sale because you have unpaid property tax, you can get help understanding property liens.

Online

Learn more about the lien sale.

In Person

For dates and locations, visit the Department of Finance Public Events page.

By Phone