N.Y. Real Property Tax Law Section 489-JJJJ
Tax lien

  • interest rate

1.

All taxes plus interest required to be paid retroactively pursuant to this title shall constitute a tax lien as of the date it is determined such taxes and interest are owed. All interest shall be calculated from the date the taxes would have been due but for the exemption, abatement or deferral claimed pursuant to this title at three per centum above the applicable rate of interest imposed by such city generally for non-payment of real property tax on such date.

2.

All taxes for which payment is deferred pursuant to section four hundred eighty-nine bbbb of this title shall constitute a tax lien as of the date they are due and payable in accordance with the provisions of that section.

Source: Section 489-JJJJ — Tax lien; interest rate, https://www.­nysenate.­gov/legislation/laws/RPT/489-JJJJ (updated Sep. 22, 2014; accessed Nov. 1, 2025).

Green check means up to date. Up to date

Verified:
Nov. 1, 2025

Last modified:
Sep. 22, 2014

§ 489-JJJJ. Tax lien's source at nysenate​.gov

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