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    New York State Tax Warrant Attorney

    We Are Here to Help With Your Tax Warrant Concerns, Call Us Today.

    If a taxpayer fails to pay their sales or income tax bill and no longer has the right to appeal the assessment, the New York State Department of Taxation and Finance’s Collections and Civil Enforcement Division will assess the tax they say you owe and file a New York State Tax Warrant (tax lien). Tax warrants are similar to a Federal Tax Lien. They have some similarity to civil judgments and its the way the state will protect its interest in the tax debt that you owe. The warrant is filed at the respective county clerks office in the county you reside. For out of state taxpayers, it gets filed with the Albany County Clerks office and state department of state.

    If you have an unpaid tax bill that is correct, your best option is to pay the tax debt owed in full as soon as possible. As a taxpayer takes time to pay the balanced owed, the balance continues to accrue penalties and interest. The penalties and interest really add up since the interest rate is between 7.5% and 14%, and the penalties are up to 1/2 of the amount owed. If a taxpayer continues to delay paying the tax liability owed to New York State, civil enforcement actions may start and they may levy your account after they file a New York State Tax Warrant.

    Civil “enforcement actions” are the Department of Taxation and Finance’s way of collecting unpaid tax bills. If a taxpayer continues to not pay the tax debt owed, the tax department has the power to: 1) Issue Tax Warrants (basically filing a tax lien), 2) Levy income and accounts (bank, broker accounts, etc.), 3) Seize property (such as real estate). This will hamper your ability to buy assets due to impact on credit score which affects your credit.

    You can search for NYS tax warrants here: Division of Corporations, State Records and Uniform Commercial Code, NYS Dept. of State

    A Tax Warrant NY is a harsh legal action against the taxpayer. They are not only a public record filed with the New York Department of the State of the tax liability owed to the state, but also:

    • Create a lien against property (used to collect on the debt owed through a levy, income execution, seizure and sale of personal property)
    • Affect the taxpayer‘s credit score. The tax department does not report tax warrants to credit agencies, but since tax warrants are a matter of public record, the information is made available to them and affects your credit score.
    • If you have a New York State Tax Warrant and own property, you may sell the property to cover your tax debts. However, in order to satisfy the lien, the funds received from the sale of the house must pay the tax debt owed in full to the extent you receive proceeds from the sale. After the debt is settled, the tax department will issue a Notice of Pending Warrant Satisfaction, and this document will be the proof that the lien is removed. The tax warrant goes against both personal and real property.

    For taxpayers facing both a Tax Warrant and bankruptcy, the tax department stops collection on individuals who file for bankruptcy. Though the tax department stops collection, the taxpayer may continue to receive documents about the tax debt owed. If the warrant is not resolved through the bankruptcy, it remain and have to be dealt with after the bankruptcy proceeding concludes.

    Once the tax debt owed is paid in full, the tax department will notify the New York Department of the State and County Clerks office who keeps track of the Tax Warrant. This is the action needed to prove that the tax warrant has been satisfied, and the tax warrant lien will be removed against your property. This filing is known as a Satisfaction of Judgment, and you get a copy of the notice once its filed. If you are in the process of resolving the warrant issue, and paid the debt, but the state has not yet filed the papers with the county clerks office, the state will provide a Notice of Pending Warrant Satisfaction if 1) they tax debt is paid with certified funds, 2) the payment has posted to the state tax roll assessment database (meaning the check cleared your bank).

    In some cases, it is not possible to pay off the tax debt and have the warrant satisfied but it is still affecting your ability to buy property. In these cases, it may be possible to have the warrant either subordinated or released. A warrant subordination is where the warrant is lowered in its pecking order as a lien against your property, and therefore, the new lien, such as a mortgage against real property can have higher priority and the bank is willing to lend money with this higher priority. A warrant release is where the tax debt remains, but the tax warrant is removed from the county clerk records.

    In some cases, the tax warrant was filed in error. As an example of this, a taxpayer can file a return (or not filed a return) and the state incorrectly thinks a tax is owed. Often, when this happens the taxpayer no longer resides within the state and does not get the tax bill notice that was mailed to their last known address. If they still lived at the address, it would be a simple matter to clean up. When they do not get notice is when trouble really starts. Therefore, when the tax bill is not responded to, the state files a tax warrant. At that point, the taxpayer may become aware of it on their credit report, and then contact the state. Once the warrant is cleared up, the state will issue a warrant vacate which legally offsets the tax lien like it never existed to begin with.


    We Can Help You No Matter Where You Live.

    Our New York tax law firm offices are located in New York State but we are able to help you in any state across the country. We can work with you no matter where you live. Mr. Hart is licensed to deal with the IRS in every state in the entire country.

    Attorney Timothy Hart

    Timothy S Hart, the founding partner of the tax law firm of Timothy S. Hart Law Group, P.C. is both a New York Tax Lawyer & Certified Public Accountant. His area of expertise includes innovative solutions to solve your Internal Revenue Service and New York State tax problems, including tax settlements through the Federal and New York State offer in compromise programs, filing unfiled tax returns, voluntary disclosures, tax audits, and criminal investigations. [ Attorney Bio ]

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      Albany, NY 12203
      Phone: (518) 213-3445

      New York, NY

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      New York NY 10036
      Phone: (917) 382-5142