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Lien Sale Eligibility
Depending on your type of property, there can be as many as four conditions that make your property eligible for the lien sale. Use the table below to understand the rules that apply to your property.
| Property Tax Debt | Water/Sewer Debt | AEP Debt * | ERP Debt * | |||||
| Type of Property | Minimum Amount | Years Overdue | Minimum Amount | Years Overdue | Minimum Amount | Years Overdue | Minimum Amount | Years Overdue |
| 1 Family - Owner Occupied | $5000 | 3 | See note below. | N/A | N/A | N/A | N/A | |
| 1 Family - Non-Owner Occupied | $5000 | 3 | See note below. | $1000 | 1 | $1000 | 1 | |
| 2-3 Family - Owner Occupied | $5000 | 3 | $3000 | 1 | N/A | N/A | N/A | N/A |
| 2-3 Family - Non-Owner Occupied | $5000 | 3 | $3000 | 1 | $1000 | 1 | $1000 | 1 |
| Residential Condominium | $5000 | 3 | $1000 | 1 | $1000 | 1 | $1000 | 1 |
| Residential Cooperative Building | $5000 | 3 | $1000 | 1 | $1000 | 1 | $1000 | 1 |
| Developable Class 1 Vacant Land | $1000 | 3 | N/A | N/A | $1000 | 1 | $1000 | 1 |
| Small Store or Office with 1 or 2 Apartments Above | $5000 | 3 | $3000 | 1 | $1000 | 1 | $1000 | 1 |
| Housing Development Fund Company (HDFC) Rental Building | $5000 | 2 | $5000 | 2 | $5000 | 2 | $5000 | 2 |
| All Other | $1000 | 1 | $1000 | 1 | $1000 | 1 | $1000 | 1 |
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Properties receiving certain tax exemptions, including those listed below, are excluded from the lien sale. For more information and to access or request exemption applications, visit www.nyc.gov/liensale or call 311.
| Exemption | Who is eligible? | Income | Residency/ Ownership | Excluded from Lien Sale? |
| Senior Citizen Homeowners’ (SCHE) | Seniors 65 and over | $58,399 or less | Primary residence; owned 1 year or more | Yes |
| Disabled Homeowners’ (DHE) | Owners 18+ with a qualifying disability | $58,399 or less | Primary residence | Yes |
| Veterans | US military veterans, widows of veterans, and Gold Star parents. Must have served during designated periods | No requirement | Primary residence (except Eligible Funds exemption recipients) | Combat and disabled veterans.* |
| New York State Circuit Breaker | All who meet income, property requirements | $18,000 or less | Property market value less than $85,000 | Yes |
| School Tax Relief (STAR) | All who meet income, property requirements | Exemption: $250,000 or less Credit: $500,000 or less | Primary residence | No |
| Enhanced STAR | Seniors 65 and over | $107,300 or less | Primary residence | No |
(Table scrolls horizontally)