File #: Int 1419-2025    Version: * Name: Reporting regarding chronically unresolved tax liens and to repeal and replace section 11-356 of such code.
Type: Introduction Status: Committee
Committee: Committee on Finance
On agenda: 10/9/2025
Enactment date: Law number:
Title: A Local Law to amend the administrative code of the city of New York, in relation to reporting regarding chronically unresolved tax liens and to repeal and replace section 11-356 of such code
Sponsors: Sandy Nurse, Justin L. Brannan
Council Member Sponsors: 2
Summary: This bill would require the commissioner of finance to submit to the council and post online an annual report on properties encumbered by chronically unresolved tax liens—defined as tax liens that remain unsatisfied for 36 months or more after being sold. In connection with the required annual report, this bill would require the commissioner of finance to provide annually a list of such properties to heads of agencies charged with property-related enforcement. In turn, this bill would require such agency heads to report to the mayor on inspections undertaken of such properties and the outcome of those inspections.
Indexes: Report Required
Attachments: 1. Summary of Int. No. 1419, 2. Int. No. 1419, 3. October 9, 2025 - Stated Meeting Agenda

Int. No. 1419

 

By Council Members Nurse and Brannan

 

A Local Law to amend the administrative code of the city of New York, in relation to reporting regarding chronically unresolved tax liens and to repeal and replace section 11-356 of such code

 

Be it enacted by the Council as follows:

 

Section 1. Section 11-356 of the administrative code of the city of New York is REPEALED and a new section 11-356 is added to read as follows:

§ 11-356 Reporting on chronically unresolved tax liens. a. Definitions. For purposes of this section, the term “chronically unresolved tax lien” means a tax lien that remains unsatisfied for 36 months or more after the sale of such lien by the city. 

b. Report. The commissioner of finance shall submit an annual report to the council concerning properties encumbered by chronically unresolved tax liens. Such report shall be submitted to the council no later than July 31 annually and shall contain information for the prior fiscal year except where otherwise specified in this section.

c. Required information. Such report shall include the following information for each property encumbered by a chronically unresolved tax lien:

1. The property type, tax class, building class, borough-block-lot number, and community district;

2. Whether such property was encumbered by a chronically unresolved tax lien on July 1 of the prior fiscal year;

3. Whether such property was encumbered by a chronically unresolved tax lien on June 30 of the prior fiscal year;

4. Whether a chronically unresolved tax lien attached to such property was satisfied;

5. The number of consecutive calendar years during which such property was encumbered by a tax lien;

6. The number of inspections conducted by agencies for property-related enforcement, disaggregated by agency;

7. The number of violations found, disaggregated by enforcing agency and provision of law or rule violated;

8. The amount of outstanding debt reflected in unresolved tax liens;

9. Any reason why such property remains encumbered by a chronically unresolved tax lien;

10. For each tax lien attached to such property:

(a) The amount of such lien when sold by the city;

(b) The amount of additional charges imposed after sale;

(c) The amount of satisfied debt; and

11. For each foreclosure action commenced to enforce a tax lien attached to such property, the outcome of such action.

d. Public report. Annually no later than July 31, the commissioner shall post on the department’s website a report containing the information required to be reported to the council pursuant to subdivision b of this section provided that such report shall not contain the borough-block-lot number for each property.

e. Notification to enforcement agencies. Annually on July 31, the commissioner of finance shall provide a list of properties encumbered by chronically unresolved tax liens to the commissioner of buildings; the commissioner of housing preservation and development; the commissioner of sanitation; the fire commissioner; the commissioner of environmental protection; and any other agency responsible for enforcing laws or rules regarding the habitability, maintenance, or safety of residential property. No later than 30 days after receipt of such list, each such commissioner or other agency head shall report to the mayor any inspections undertaken by such agency on such properties in the prior fiscal year; the purpose for each such inspection; and the outcome of each such inspection, including, but not limited to, the issuance of any violations.

f. For purposes of carrying out the provisions of this section, the commissioner of finance shall develop and maintain a list of reasons why properties remain encumbered by chronically unresolved tax liens. The commissioner of finance shall define each reason contained in such list. Such list shall include, but need not be limited to, the following reasons: probate/guardianship issues; service of process issues; debtor protracted litigation; protracted bankruptcy; title issues; and court delays.

§ 2. This local law takes effect immediately.

 

LSR #20430

10/7/2025