NYC Tax Lien Sale List: Which Properties Are on It

Most NYC properties that get a lien sale notice never reach the sale. In the 2025 cycle, the Department of Finance sent 90-day notices for 29,972 properties, and 4,545 (15%) were on the final list of liens sold. 41% of the properties on the first notice list owed only water and sewer debt, but that group shrank faster than the rest: just 802 water-debt-only properties ended up in the sale.

How the lien sale works

When an owner falls behind on property taxes, water and sewer charges, or HPD Emergency Repair Program and Alternative Enforcement Program charges, the city can sell that debt. IBO explains that the liens go to the Tax Lien Trust, a legal entity the city creates for each sale. The Department of Finance says the debt is sold, not the property, but the new lienholder can start foreclosure if the debt stays unpaid. The lienholder may add a 5% surcharge on the whole lien, and interest is compounded daily. According to DOF, property tax debt must generally be at least $5,000 and three years overdue on one- to three-family homes, residential condos and co-ops, and small stores or offices with one or two apartments. For most other property the bar is $1,000 and one year. A one-family house that owes only water and sewer charges cannot have a lien sold.

The NYC Independent Budget Office (IBO) reports that DOF mails notices 90, 60, 30 and 10 days before the sale. Each notice list is published, which is what this dataset contains. Owners can come off the list by paying, entering a payment agreement or qualifying for an exemption. IBO reports that the 2024 law that restarted the sale (Local Law 82 of 2024) also created an "Easy Exit" option that lets homeowners opt out of the sale up to three times. It gives more time but does not reduce the debt or the interest. For step-by-step help, read our guide to avoiding the NYC tax lien sale.

How the list shrinks before the sale

Each notice round removed thousands of properties: 29,972 at 90 days, 26,511 at 60 days, 21,546 at 30 days and 18,445 at 10 days. The biggest drop came at the end. Between the 10-day list and the sale, the count fell from 18,445 to 4,545. Every property in the final sale had been on the 90-day list.

Water-debt-only properties were much more likely to drop off. Only 6.6% of the water-debt-only properties on the 90-day list were in the sale, compared with 21.1% of properties with other debt. The data does not say why a property left the list, so it cannot tell paid-off debts from payment plans, exemptions or exits.

Every cycle in the data

The dataset covers four cycles. In 2019, 22,019 properties got 90-day notices and 3,721 were in the sale. The 2020 cycle reached a 10-day list of 9,112 properties, but IBO reports there was no 2020 sale because of the COVID-19 pandemic, so its line stops at the 10-day list. The 2021 sale excluded water and sewer liens, which is why the 2021 lists have no water-debt-only properties and are much smaller: 11,194 at 90 days and 2,841 in the sale. No sales were held from 2022 through 2024. The 2025 list was the largest in the data at every stage, and IBO notes that debt built up during the four-year pause. IBO also reports that the city will not hold a lien sale in 2026.

By borough

Brooklyn had the most properties at both ends of the process: 12,078 on the 90-day list and 1,663 in the sale, followed by Queens (1,431 sold). Manhattan's list is mostly apartment-building and commercial lots: only 105 of its 2,756 properties on the 90-day list were Class 1. The share of each borough's 90-day list that made it to the sale ranged from 14% in Brooklyn to 18% in Manhattan.

What kinds of properties

Small homes make up about half. Class 1 properties made up 51% of the 90-day list and 47% of the sale. Walk-up buildings (a group that includes three-family homes) and two-family homes were the largest groups on the 90-day list. In the final sale, condominium lots were the single largest group (1,054), but 430 of those were indoor or outdoor parking lots rather than apartments. Elevator apartment buildings were rare: 33 in the sale.

Tax class by borough

What the data can and cannot tell you

If you own a home in NYC

Read how to read and pay your NYC property tax bill and NYC water and sewer bills for homeowners. If you are already behind, the late property tax interest calculator shows what the debt can grow to, and where to get help if you are behind on your mortgage lists free counseling. To check any building's records, use Roofy's NYC building lookup.