Community Resource Guide

table of contents

Financial Conditions

Information about a building’s property tax payments and other DOF charges is available through the DOF website. You can simply enter the building’s address into their look up tool. This will allow you to view a few different things which we will walk through below.

Property Tax Bill

You can view the quarterly property tax bills that are mailed to building owners by clicking on ‘Property Tax Bills’ on the left hand side of the webpage. Click into the quarter you are interested in to see the PDF of the bill - you will be able to see how much is owed and when it is due. Information about who DOF has registered as the owner can also be found on the PDF. You will also be able to see whether or not the building is receiving some sort of tax abatement as it will be subtracted from the total amount due.

Notices of Property Value

These documents are sent to owners in January with updated information about both market and assessed values. Market value refers to the price that the property would likely be able to sell for. Assessed value is calculated from the market value and then used to determine how much is owed in property taxes. You can view these yearly notices by clicking on ‘Notices of Property Value’ on the left hand side of the website.

Payment History

If you click into the ‘Payment History’ section on the left hand side of the page, you will be able to view a list of the payments the owner has made to DOF. This includes property taxes as well as charges that DOF collects for other agencies.

City Pay

This website allows you to look up DOF charges that are due as well as past due. Search for the BBL you are interested in to see the itemized list of charges - if there are no charges currently due for a building, no search results will be returned. For buildings that do have charges with upcoming or past due dates, you will be able to see the type of charge in the ‘Tax Type’ column, the amount the original charge was for in the ‘Liability’ column and the interest that has accrued in the ‘Interest’ column.

A sample of common Charge types you may see:

  • Property Tax - Property taxes are paid on either a quarterly or biannual basis depending on the assessed value of the property. Properties worth more than $250,000 are billed twice a year while those worth less are billed four times a year.

  • DHCR Rent Stabilization Fee - This fee is charged when the owner has registered unit(s) in the buildings with DHCR. It is a flat fee of $20 per registered apartment.

  • HPD Emergency Repair - When an owner continues to neglect dangerous conditions in a building, HPD can make emergency repairs. When this happens HPD will charge the owner for the cost of the repairs via this charge type.

  • DOHMH Extermination - This type of charge is leveled when the Department of Health & Mental Hygiene comes in to try and abate a pest infestation in the building that the owner has not addressed.

  • DOB Elevator Charge - This charge type is leveled when an owner fails to register an annual elevator inspection. The fee increases in amount based on the length of the delinquency.

You can see other types of charges collected by DOF on behalf of other City and State agencies here.

NYC holds a yearly tax lien sale. The city identifies unpaid charges and places them into a trust. This trust then sells the liens to third parties who then hold the right to collect the debt and charge interest. Owners who have debt sold in the lien sale are at risk of these third parties charging high interest rates causing the amount owed to balloon. Having liens sold is often an indication of a building experiencing financial difficulties.

You can view the list of properties eligible for the upcoming lien sale as well as archived lists for previous years on the DOF website. There is a separate list that you can download for each borough. Importantly, this is a list of all eligible properties. Buildings included in these lists may be able to prevent being included in the sale by entering into a payment plan with the City. In order to determine if the lien on a property was sold and the amount of the lien you will need to look up the BBL on another site, taxliensupport.com. To use this site, select New York City then click on ‘Lien Search’ at the top of the page.

From here, enter the BBL that you are interested in, fill out the Captcha at the bottom and hit ‘Search’. Note, you need to type out the full BBL here. If your search does not return any results then the building was able to prevent their lien from being included in the sale. If the lien was sold, you will see a table of different liens as shown below.

To see the actual amount of the charges, click on one of the MTAG IDs in the left most column. This will take you to a table with more information about the actual liens that have been sold such as the original amount, the interest due, and the date that the lien was purchased.