§ 40-04 Removal of Tax Liens from a Tax Lien Sale.
RCNY § 40-04
(a)Request for removal.
(1)Submission of request. An owner of a property or a dwelling unit, as such terms are defined in subdivision (a) of § 11-412.3 of the Administrative Code, may request removal of a tax lien from a tax lien sale pursuant to subdivision (b) of such section by submitting an application in a paper or electronic format determined by the Department.
(2)Response by the Department. When a request is submitted pursuant to paragraph (1) of this subdivision, an individual designated by the Commissioner will respond to such request no later than 30 calendar days after the date of receipt of such request, by approving the request, denying the request, or instructing such property or dwelling unit owner to provide additional documentation if such designated individual determines that additional documentation is necessary to evaluate the request. When such designated individual instructs such owner to provide additional documentation, such additional documentation must be provided no later than 30 days from the date of such instruction and such designated individual will respond to the request for removal no later than 30 calendar days from the date of receipt of the additional documentation.
(3)Required documentation. Such designated individual will not approve a request submitted pursuant to this subdivision unless the documentation submitted with the request demonstrates that the owner satisfies the requirements set forth in paragraphs (1) through (3) of subdivision (c) of § 11-412.3 of the Administrative Code.
(4)Appeal of denial. If a request submitted pursuant to this subdivision is denied, the property or dwelling unit owner may appeal such denial by filing an appeal with the Commissioner within ten calendar days from receipt of the denial. Such appeal must be in writing and must briefly state all the facts or other basis upon which such owner contests the finding of ineligibility. The Commissioner or a designee of the Commissioner will respond to such appeal in writing no later than 60 calendar days from the date of receipt of the appeal. Any such designee will not be the same individual who made the finding of ineligibility that served as the basis of the denial of the application. The denial of an appeal is a final agency determination reviewable pursuant to Article 78 of the New York Civil Practice Law and Rules.
(b)Household income definition for application of the income threshold. For the purpose of determining eligibility for removal of a tax lien from a tax lien sale pursuant to § 11-412.3 of the Administrative Code, the term “household income” means the combined income of all owners, including both residents and non-residents, and any owner’s spouse who resides at the property or dwelling unit. (Added City Record 2/11/2025, eff. 2/11/2025)
