Legislation Details

File #: Int 1091-2026    Version: * Name: Notice of tax lien applicability of certain violations issued by the department of buildings.
Type: Introduction Status: Committee
Committee: Committee on Housing and Buildings
On agenda: 9/24/2026
Enactment date: Law number:
Title: A Local Law to amend the administrative code of the city of New York, in relation to notice of tax lien applicability of certain violations issued by the department of buildings
Sponsors: Mercedes Narcisse, Nantasha M. Williams
Council Member Sponsors: 2
Summary: This bill would require notices of violation issued by the Department of Buildings (“DOB”) that may be enforced as a lien to include a warning that an unpaid judgment may become a lien against the property after judgment by the Environmental Control Board (“ECB”). Within 3 days of ECB judgment, DOB would be required to send a notice to any property owner whose property is or will be the subject of a tax lien describing available payment plans, deadlines, and resources to avoid or discharge a lien and to enter into compliance with DOB requirements. The bill would also require DOB and DOF to publish annual data on such lien conversions and would further require both departments to provide outreach and educational support to one- and two-family property owners.
Attachments: 1. Summary of Int. No. 1091, 2. Int. No. 1091, 3. Memorandum in Support, 4. September 24, 2026 - Stated Meeting Agenda

Int. No. 1091

 

By Council Members Narcisse and Williams

 

A Local Law to amend the administrative code of the city of New York, in relation to notice of tax lien applicability of certain violations issued by the department of buildings

 

Be it enacted by the Council as follows:

 

Section 1. Section 28-204.6.3 of the administrative code of the city of New York, as added by local law number 33 for the year 2007, is amended to read as follows:

§ 28-204.6.3 Notice of lien. A notice, stating the amount due and the nature of the charge, shall be mailed by the department of finance to the last known address of the person whose name appears on the records of the department of finance as being the owner or agent of the property or as the person designated by the owner to receive tax bills or, where no name appears, to the property, addressed to either the “owner” or the “agent.”

 

§ 28-204.6.3.1 Notice of violation. All notices of violation issued by the department, its employees, or other city agencies designated by the commissioner that may be enforced as a tax lien against the property pursuant to section 28-204.6 shall include a warning that an unpaid judgment may result in the placement of a tax lien against the property.

§ 28-204.6.3.2 Notice of judgment entered. No later than 3 days from the date on which the environmental control board has entered a judgment against an owner pursuant to section 28-204.6, the department shall notify or cause to be notified the owner of record of the property of such entry. Such notice shall be sent by mail or by electronic means to the last known address or email address of the person whose name appears on the records of the department as being the owner or agent of the property or as the person designated by the owner to receive tax bills or, where no name appears, to the property, addressed to either the “owner” or the “agent.” The department shall include within such notice:

 

1. A description of the property by tax lot and block number and such other identifying information as the commissioner may deem appropriate;

2. A clear, plain-language explanation of the nature of the charge and the amount owed, including a breakdown of any penalties and interest accrued;

3. All deadlines for payment and a description of available payment options, including payment plans and hardship or settlement programs;

4. A description of the steps needed to avoid the placement of a lien on the property, or to remove a lien that has been placed on the property as a result of such judgment, based on the violation that is the subject of such judgment;

5. A description of any other steps required for such owner to comply with applicable laws or rules of the department, based on the violation that is the subject of such judgment; and

6. A reference to the department’s website and relevant office phone numbers for tax lien resources and support available for such owners.

 

§ 28-204.6.3.3 Effect of notice. The department shall document any attempt to provide notice pursuant to section 28-204.6.3.2 and retain all receipts of such notices for no fewer than 5 years. Failure to notify, or cause to be notified, any owner, or the failure of such person to receive such notice pursuant to section 28-204.6.3.2, shall not:

 

1. Prevent the department from filing a statement of account with the department of finance pursuant to section 28-204.6.2 for entry against the property as a tax lien on the property owned by such person;

2. Create any liability for the city;

3. Affect the obligation of an owner to pay or otherwise resolve any such unpaid judgment entered or tax lien;

4. Prevent or otherwise affect the levy, collection, and enforcement of taxes on such property; or

5. Prevent or otherwise affect the accrual of any interest imposed for the nonpayment of such judgment or tax lien.

§ 2. Article 204 of chapter 2 of title 28 of the administrative code of the city of New York is amended by adding new sections 28-204.6.12 and 28-204.6.13 to read as follows:

§ 28-204.6.12 Annual data. Each year, the department, in coordination with the department of finance, shall publish on the department’s website, for the immediately preceding calendar year, the following information relating to violations issued by the department pursuant to section 28-204.6, disaggregated by community district:

 

1. The total number of tax liens converted pursuant to section 28-204.6.2;

2. The total number of property owners who applied for a payment plan pursuant to section 11-322 or 11-322.1, or pursuant to any other provision of law, for payment of a judgment issued by the environmental control board, disaggregated by payment plan type;

3. The total number of property owners who entered into a payment plan for payment of a judgment issued by the environmental control board, disaggregated by payment plan type;

4. The total number of property owners who participated in a payment plan for payment of a judgment issued by the environmental control board that entered default;

5. The total number of property owners who participated in a payment plan for payment of a judgment issued by the environmental control board that paid in full;

6. The total number of property owners who settled judgments issued by the environmental control board with the department of finance;

7. The total amount of revenue collected through payment plans; and

8. The total amount of revenue collected by enforcement of tax liens conducted pursuant to section 28-204.6.6.

 

§ 28-204.6.13 Outreach. The department, in coordination with the department of housing preservation and development, shall conduct outreach to owners of one- and two-family dwellings subject to environmental control board tax lien debt pursuant to section 28-204.6, as identified by the department in coordination with the department of finance. Such outreach shall include providing educational resources to and referring such homeowners to the department’s and the department of finance’s websites and to such agencies’ borough offices, if any, in the same borough in which the property is located to address relevant violations and permitting.

§ 3. This local law takes effect 120 days after it becomes law.

 

SPS

LS #22455

09/04/26 1:50 PM