In Rem Foreclosure Notices

Enforcement Action for Late Payment
If charges are less than one year overdue, Finance will not take any enforcement action. In addition, if your property is a Class One property or Class Two condominium or cooperative property, you will not be subject to a foreclosure or lien sale unless a charge is three years overdue.

However, to enforce payment of long-outstanding property tax, Finance may begin a tax foreclosure action to take title of the property from the owner who has not paid tax and interest within a legally prescribed time frame. These foreclosure actions are known as In Rem Foreclosure Proceedings, meaning that the Department takes action to foreclose on the property itself but does not enter into personal judgment against the owner(s).

Taxpayers can protect themselves from tax enforcement actions by keeping their tax payments up to date.

These actions are not entered into casually, nor are they begun without the taxpayer receiving many tax bills and warning notices. Finance will mail both a Notice of Possible Foreclosure and Final Foreclosure Warning before taking action.

See Statement of Account

Registering to Receive In Rem Foreclosure Notices
In Rem foreclosure notices are sent to the property owner at his or her mailing address and to the party who is registered to receive tax bills on the owner’s behalf (if any). All other parties who may have a legal interest in a parcel must register to receive a Notice of Foreclosure for an In Rem action against the property.

To register, the interested party should submit a Request for In Rem Notification to the address on the form.

Request for In Rem Notification
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