N.Y. Tax Law Section 174-A
Duration of warrant liens on real property

* 1. General rule. Notwithstanding any provision of law to the contrary, the provisions of the civil practice law and rules relating to the duration of a lien of a docketed judgment in and upon real property of a judgment debtor, and the extension of any such lien, shall apply to any warrant filed on behalf of the commissioner against a taxpayer with the clerk of a county wherein such taxpayer owns or has an interest in real property, whether such warrant is being enforced by a sheriff or an officer or employee of the department. * NB Effective until July 1, 2025 * 1. General rule. Notwithstanding any provision of law to the contrary, the provisions of the civil practice law and rules relating to the duration of a lien of a docketed judgment in and upon real property of a judgment debtor, and the extension of any such lien, shall apply to any warrant or other warrant-related document electronically filed on behalf of the commissioner against a taxpayer with the department of state, whether such warrant is being enforced by a sheriff or an officer or employee of the department. * NB Effective July 1, 2025 2. Applicability and definitions. This section shall apply with respect to any tax which is administered by the commissioner and which is imposed by or authorized to be imposed pursuant to this chapter, article two-E of the general city law, Environmental Conservation Law § 27-0923 (Special assessments on hazardous wastes generated)section 27-0923 of the environmental conservation law or the racing, pari-mutuel wagering and breeding law. Any reference to “tax” in this section shall be deemed also to refer to special assessments, fees, interest, additions to tax, penalties and other impositions which are administered by the commissioner.

3.

The term “taxpayer” shall have the same meaning given such term in subdivision b of § 3002 (Application)section three thousand two of this chapter.

Source: Section 174-A — Duration of warrant liens on real property, https://www.­nysenate.­gov/legislation/laws/TAX/174-A (updated May 16, 2025; accessed Jun. 21, 2025).

170
Department of taxation and finance 171
Powers and duties of commissioner of taxation and finance 171–A
Deposit and disposition of revenue 171–A*2
Statewide wage reporting system 171–AA
E-file authorizations collected by tax return preparers 171–B
Verification of income 171–C
Certain overpayments credited against past-due support 171–D
Certain overpayments credited against defaulted governmental education loans 171–E
Certain overpayments credited against national defense/national direct, health professions or nursing student loans 171–F
Certain overpayments credited against outstanding debts owed to a state agency 171–G
Provision of income information 171–H
State directory of new hires 171–I
Enforcement of child support and combined child and spousal support arrears 171–J
Verification of payroll records 171–K
Electronic signature 171–L
Certain overpayments credited against outstanding tax debt owed to the city of New York 171–M
Certain New York city tax overpayments credited against outstanding debts owed to the state of New York 171–N
Certain overpayments credited against outstanding tax debts owed to other states 171–P
Costs or fees imposed by the United States or other states for crediting tax overpayments against outstanding tax debts owed to the state... 171–R
Brownfield credit report 171–T
Reciprocal offset agreements with the United States or other states 171–U
Verification of income eligibility for basic STAR exemption 171–V
Enforcement of delinquent tax liabilities through the suspension of drivers’ licenses 171–W
State support for the local enforcement of past-due property taxes 171–Z
Information sharing with the comptroller regarding unclaimed funds 172
Official seal 173
Review by commissioner 173–A
Hearing rights upon notice and demand 174
Oaths, acknowledgments, subpoenas and commissions to take testimony 174–A
Duration of warrant liens on real property 174–B
Limitation on the time to collect tax liabilities 174–C
Service of income execution without filing a warrant 175
Manner of execution of instruments by the commissioner 176
Transfer of the powers and duties of the comptroller in relation to the assessment or collection of certain taxes 177
Construction 179
Definitions 180
Independent analysis
Green check means up to date. Up to date

Verified:
Jun. 21, 2025

Last modified:
May 16, 2025

§ 174-A. Duration of warrant liens on real property's source at nysenate​.gov

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