New York State Tax Warrant Filing Changes
Transition to Centralized Electronic Database
As you are aware, tax warrants issued by the New York State Department of Taxation and Finance (NYSDTF) are enforceable as judgments and, once docketed, may be enforced against the real property of the judgment-debtor.
Recent legislative changes in New York State have significantly amended the process surrounding the filing and enforcement of tax warrants by NYSDTF. These changes may impact how tax liens are reported, searched, and resolved in both litigation and transactional contexts.
Effective July 1, 2025, the NYSDTF will no longer file tax warrants with county clerks. Instead, tax warrants will be centrally filed and indexed in a new statewide electronic database. The centralized database will be available to the public, and users will be able to search for outstanding warrants by taxpayer name or business name. New York State Department of State, State Tax Warrant Notice System
A tax warrant will still operate as a lien against real property, and it will continue to attach as of the date of filing in the new system. However, unlike a tax warrant filed in the county where the property is located—which affects property in that county only—a tax warrant filed with the NYS Secretary of State on or after July 1, 2025 will attach to all real property located anywhere in the State of New York.
While nothing prevents the NYSDTF from continuing to file tax warrants at the county level, only those filed with the Secretary of State on or after July 1, 2025 will automatically create a statewide lien.
As the NYSDTF may continue to file tax warrants with the County Clerk, searches must be conducted in both the county and state systems. Real estate practitioners and title insurers must now incorporate this additional search step as part of routine clearance practices for closings and underwriting decisions.
Note that tax Warrants filed prior to July 1, 2025, will remain in the local county records and must still be searched and addressed in accordance with prior practice.
As a reminder, our underwriting guidelines prohibit the holding of escrowed funds in connection with New York State tax warrants or federal tax liens. All New York State tax warrants and federal tax warrants which are liens against the subject premises (or which may become liens due to a no consideration conveyance having taken place or under other applicable statute or circumstance) must be paid from proceeds at closing.