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If you are unable to pay what you owe to remove your property from the City’s annual tax lien sale due to economic hardship related to the COVID-19 pandemic, individuals and businesses may be eligible for an exclusion from the lien sale. Individuals: To be eligible, you cannot own more than 10 residential units. (For example, a single-family homeowner, co-op unit owner, or condo owner may be eligible, but an apartment building of more than 10 units is not eligible.) Businesses: Your property may be eligible for exclusion if you are a business which: owns ten or fewer commercial units; is a resident in New York State; is independently owned and operated; is not dominant in its field; and has no more than 100 employees.
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