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.

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 Sep. 22, 2014; accessed Oct. 26, 2024).

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

Accessed:
Oct. 26, 2024

Last modified:
Sep. 22, 2014

§ 174-A’s source at nysenate​.gov

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