Department of Finance311Search all NYC.gov websites
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 this table to understand the rules that apply to your property. If the last column says "Yes" read Note 2 to see how your property could be excluded from the sale.
| Property Tax Debt | AEP Debt * | ERP Debt * | May Be Included | ||||
| Type of Property | Minimum Amount | Years Overdue | Minimum Amount | Years Overdue | Minimum Amount | Years Overdue | |
| 1 Family - Owner Occupied | $5000 | 3 | N/A | N/A | N/A | N/A | Yes |
| 1 Family - Non-Owner Occupied | $5000 | 3 | N/A | N/A | $1000 | 1 | No |
| 2-3 Family - Owner Occupied | $5000 | 3 | N/A | N/A | N/A | N/A | Yes |
| 2-3 Family - Non-Owner Occupied | $5000 | 3 | $1000 | 1 | $1000 | 1 | No |
| Residential Condominium | $5000 | 3 | $1000 | 1 | $1000 | 1 | Yes |
| Residential Cooperative Building | $5000 | 3 | $1000 | 1 | $1000 | 1 | No |
| Vacant Lot Zoned Residential | $1000 | 3 | $1000 | 1 | $1000 | 1 | No |
| Small Store of Office with 1 or 2 Apartments Above | $5000 | 3 | $1000 | 1 | $1000 | 1 | Yes |
| Housing Development Fund Corporation (HDFC) Rental Building | $5000 | 2 | $5000 | 2 | $5000 | 2 | No |
| All Other | $1000 | 1 | $1000 | 1 | $1000 | 1 | No |
(Table scrolls horizontally)
* Only Charges posted on or after Jan. 1 2006, may be included
Exclusion Rules: We will not sell the lien if your property is a 1- to 3-family house or residential condominium, if it is owner-occupied and if you qualify for one or more of the following benefits:
- Senior Citizen Homeowners’ Exemption: Homeowners who are age 65 or older who meet income requirements.
- Disabled Homeowners’ Exemption: People with disabilities who meet income requirements.
- Certain Veterans Exemptions: If you have an “Old Law” veteran exemption, you are excluded from the lien sale only if you purchase the property with payments received ad prisoner of war compensation from the U.S. government. All Veterans exemptions of the "combat" or “disability” benefit type are excluded from the lien sale. If you are not sure of your benefit type, visit nyc.gov/nycproperty to look up your property and view details about your account.
Those who received the State Real Property Tax Credit for Homeowners’ (“Circuit Breaker” Credit) in Tax Year 2020 will also be excluded.
Active duty military personnel may request an exclusion from the lien sale by completing an affidavit available at nyc.gov/liensale
If you think you are eligible for any of our exemptions, application forms are available at our website: nyc.gov/taxreductionprograms.
Note 1: We will not sell the liens if your property is a 1- to 3-family house or a residential condominium, if it is owner-occupied and if you qualify for one or more exemptions.
Note 2: The minimum time periods for overdue charges do not apply to the subsequent liens on property where liens were previously sold in a lien sale and the previous liens remain unpaid.