New York or the DTF has 20 years to collect tax liabilities. It is 20 years from the date the DTF could file a warrant. While the IRS has ten years to legally collect the taxes, NY State has 20 years.
They fall off with the passage of time, if the State is unable to collect within 20 years. That is, New York tax liens have a 20 year statute of limitations).
A Judgment against the Debtor remains as a lien against real property for a period of ten (10) years, renewable for an additional ten (10) years.
Paying your tax debt - in full - is the best way to get rid of a federal tax lien.
Length and Limitations of Judgment Liens To get a judgment lien, the judgment creditor must file a judgment transcript with the county clerk in the county where the judgment debtor's property is located. An original judgment lien is valid for 10 years.
Generally, the redemption period expires two years after the lien date. (N.Y. Real Prop. Tax Law § 1110 (2024).)
New York State tax warrants expire after 20 years. Importantly, the statute of limitations period starts to run on the first day a tax warrant could have been filed by the Tax Department, not when the warrant was actually filed.
Filing a Lien at the County Clerk's Office A Judgment Creditor can make their City Court Judgment more powerful by filing their judgment in the County Clerk's Office. This is accomplished by the Judgment Creditor requesting a "Transcript of Judgment" from the City Court Clerk.
Filing a Lien at the County Clerk's Office A Judgment Creditor can make their City Court Judgment more powerful by filing their judgment in the County Clerk's Office. This is accomplished by the Judgment Creditor requesting a "Transcript of Judgment" from the City Court Clerk.
Information on liens on a property in New York may be available through: County Tax Assessor's Office. Government agencies websites (such as the IRS) Public notice through local media or online announcements. Real estate professionals. Legal professionals, and. Online property search services.