Properties eligible for the lien sale include:

• Tax Class 1 – Mixed use, two- and three-family homes with $2,000 or more in water and sewer charges outstanding for a year or more.
• Tax Class 2 - Multi-family homes, including condos, with $1,000 or more in water and sewer charges outstanding for a year or more.
• All commercial properties with $1,000 or more in water and sewer charges outstanding for a year or more.

Payment agreements may be available to customers whose property is to be included in an upcoming Lien Sale. Down payments can be as little as 0% down, and monthly payments can be spread out to a maximum of 10 years. The annual interest rate is 9% per year.

The Tax Lien Sale excludes:

• Disabled Homeowners' Exemption properties (DHE)
• Single-family properties
• State Personal Income Tax (PIT) Circuit-Breaker Tax Credit properties
• Senior Citizen Homeowners Exemption properties (SCHE)
• HDFC Coops and condos (Housing Development Fund Corporation)
• Accounts with an Active Bankruptcy petition
• Active Duty military personnel 
• Veterans
• Accounts in current payment agreements
• Accounts in the Water Debt Assistance Program

The Department of Environmental Protection's (DEP) Water Debt Assistance Program can help homeowners who are at risk of foreclosure. You may prevent the sale of your water and sewer debt in an upcoming Lien Sale if you meet all of the following requirements: 

• You own and live in your home.
• Your property is on the 90-Day Lien Sale Listing.
• You are currently at least 30 days delinquent in paying your mortgage.
• You are not currently in bankruptcy.
• Your home is classified as a:
  • B0-B9: Two family residence
  • C0: Three family residence
  • S0: One family over two stores
  • S1: One family over one store
  • S2: Two family over one store
• You get water and utility bills in your name at your home address and have a valid New York State ID.
• All water and sewer charges were issued after you purchased the property.

To determine your eligibility, you must visit any DEP borough office or DEP's Central Office with a valid government-issued photo identification, proof of mortgage delinquency and proof of residency to complete a Water Debt Assistance Customer Participation Form and sign a Program Agreement.

Eligibility for this program can only be determined by DEP.

You can get this form:

Online

Learn more about DEP's Water Debt Assistance Program and download Customer Participation form.

In Person

Visit your local DEP borough office to get a copy of this form.

By Phone

DEP Borough Offices

Department of Environmental Protection (DEP) Borough Offices are open Monday - Friday, from 9 AM to 5 PM.