File #: Int 0689-2026    Version: * Name: Notice of intent to sell tax liens.
Type: Introduction Status: Committee
Committee: Committee on Finance
On agenda: 2/24/2026
Enactment date: Law number:
Title: A Local Law to amend the administrative code of the city of New York, in relation to notice of intent to sell tax liens
Sponsors: Chris Banks, Althea V. Stevens, Selvena N. Brooks-Powers
Council Member Sponsors: 3
Summary: This bill would require the Commissioner of Finance to provide notice of intent to sell tax liens by certified mail, return receipt requested, as well as by email, phone or in person. The Commissioner would be required to document all attempts to provide notice and to retain any receipts of notice for no less than 5 years. In the event that a receipt of notice is not received, the Department of Finance would be required to notify the relevant Council Member by email prior to the date of sale.
Attachments: 1. Summary of Int. No., 2. Int. No., 3. Memorandum in Support, 4. February 24, 2026 - Stated Meeting Agenda

Int. No.

 

By Council Members Banks, Stevens and Brooks-Powers

 

A Local Law to amend the administrative code of the city of New York, in relation to notice of intent to sell tax liens

 

Be it enacted by the Council as follows:

 

Section 1. Paragraph 1 of subdivision b of section 11-320 of the administrative code of the city of New York, as amended by local law number 82 for the year 2024, is amended to read as follows:

                      b. 1. A tax lien shall not be sold unless the commissioner of finance, or his or her designee, notifies the owner of record at the address of record and any other person who has registered pursuant to section 11-309 of this chapter, or who has provided notice to the commissioner of finance pursuant to section 11-416 or 11-417 of this title, by [first class mail] certified mail, return receipt requested, and email, phone, or in person, of the intention to sell the tax lien. If no such registrations have been filed then such commissioner, or his or her designee, shall notify the person whose name and address, if any, appears in the latest annual record of assessed valuations, by [first class mail] certified mail, return receipt requested, of the intention to sell the tax lien. Such [mailed] notice shall include a description of the property by block and lot and such other identifying information as the commissioner of finance may deem appropriate, the amount of the tax lien, including all taxes, assessments, sewer rents, sewer surcharges, water rents, any other charges that are made a lien subject to the provisions of this chapter, the amount that, if paid, would render such tax lien ineligible to be sold in accordance with section 11-319 of this chapter, as well as an estimate of the costs of any advertisements and notices given pursuant to this chapter, any other charges that are due and payable on the date specified in such publication, a surcharge pursuant to section 11-332 of this chapter if the tax lien is sold, and interest and penalties thereon, and shall be [mailed] provided by certified mail, return receipt requested, and email, phone, or in-person to such owner and such other persons four times: not less than ninety, sixty, thirty and ten days prior to the date of sale. Such notice shall state that if payment of the amount that would render such tax lien ineligible to be sold in accordance with section 11-319 of this chapter is not made, the tax lien on such property shall be sold as provided in section 11-319 of this chapter. If, notwithstanding such notice, the owner shall continue to refuse or neglect to pay the amounts due on such property, the commissioner of finance may sell the tax lien on such property as provided in section 11-319 of this chapter. The commissioner of finance shall document all attempts to provide notice pursuant to this subdivision and retain all receipts of such notices for no fewer than 5 years. No less than thirty and ten days prior to the date of sale, the department shall notify by email any council member in whose district real property with a tax lien has been noticed for sale for which the department has not obtained a receipt of notice. Such notice shall contain the borough-block-lot number for each such property.

§ 2. This local law takes effect immediately.

BS

LS #20263

8/20/2025 2:31 PM