This week we wanted to bring to your attention new legislation signed by Governor Hochul that has amended Section 6 of the Tax Law as to how NYS Tax Warrants will be indexed and related documents will be indexed going forward as of July 1, 2025 (the “Effective Date”).
Below is a link to the text of the new legislation.
https://mcusercontent.com/684414a9e2c939c9532812949/files/f939d1b8-9866-5302-0207-4484b4a68557/Warrant_DOS_New_Sys.pdf
In summary, as of the Effective Date, all tax warrants and warrant-related records (e.g., satisfactions) issued by the NYS Tax Department (the “Department”) will be filed electronically by the Department with the NYS Department of State. On the date of this electronic filing, the amount of tax stated in the warrant will become a lien on the title to, and interest in, all real, personal, or other property located throughout New York State that is owned by the person(s) named in the warrant.
This means that the tax lien as created attaches to all real property and rights to real property located in New York State (all 62 counties) that are owned by the person(s) named in the warrant at any time during the period of the lien, including any after-acquired property or rights.
Once NYS Department of State receives any written or electronic filing of a tax warrant or warrant-related record, the new legislation requires the NYS Department of State to Department to thereafter make a corresponding filing with the respective County Clerks’ Office(s). Therefore, as of the Effective Date, all of our Tax Warrant Searches will include both the local County Clerk’s Office and the NYS Department of State.
If you wish to check on Tax Warrant filings with the NYS Department of State, you can use the below link:
https://appext20.dos.ny.gov/stwarrants_public/st_search
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