Tax Lien Sale Hardship Declaration 2021

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.


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.)


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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