Effective July 1, 2025, all tax warrants and warrant-related records (e.g., satisfactions) issued by the NYS Department of Taxation & Finance (the “Department”) will be filed electronically by the Department with the NYS Department of State.
On the date of this electronic filing, the amount of tax stated in the warrant will become a lien on the title to, and interest in, all real, personal, or other property located in New York State that is owned by the person(s) named in the warrant.
(Repeated for emphasis)
This lien as created attaches to all real property and rights to real property located in New York State that are owned by the person(s) named in the warrant at any time during the period of the lien, including any after-acquired property or rights.
In effect, a lien filed with the Secretary of State becomes a lien in all 62 counties.
Beginning July 1, 2025, searches for these warrants must include both the local County Clerk’s Office and the Department of State, as it is currently unclear whether warrants will also be filed in the respective County Clerks’ Offices.
We are currently working with our vendors to develop a search format which will be incorporated into title reports starting July 1st.