Enforcement of Property Tax Collection

Effective date: February 12, 2025

Proposed Rule Full Text
DOF-Proposed-Rules-with-certification-Relating-to-Hardship-Installment-Payment-Plan.pdf

Adopted Rule Full Text
SD-PTE-Rule-Signature-Copy.pdf

External Hearing audio/video

Adopted rule summary:

Pursuant to the authority vested in the New York City Department of Finance (“DOF”) by sections 1043(a), and 1503 of the New York City Charter (“Charter”), as well as Chapters 3 and 4 of Title 11 of the Administrative Code of the City of New York (as amended by Local Law 82 of 2024), DOF hereby adopts rules related to a new local law governing the enforcement of property tax collection. This rule establishes how qualified property owners can renew a property tax hardship installment agreement through self-certification of income and primary residence, apply for removal from a tax lien sale and appeal a denial of an application for removal, demonstrate that they are qualified for a tax lien certificate surcharge waiver, and apply for a program that allows property owners to participate in the DOF Preservation Track program. These rules will go into effect on Feb 12, 2025, pursuant to section 1043(f)(1)(d) of the Charter.