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With the recent passage of the 2025–2026 New York State Budget, the process governing the perfecting of tax warrants has changed.
Effective July 1, 2025, the Tax Department will electronically file all tax warrants and warrant-related records (such as satisfactions, vacates, amendments, and expirations) with the Department of State. These filings will now perfect the Tax Department’s liens against real and personal property in New York State.
Note: Warrants issued before July 1, 2025, remain in full force and effect. The Tax Department will not re-file them.
County copies of warrant records
The new law requires the Tax Department to provide copies of perfected tax warrant and warrant-related records to the counties listed on the warrant.
For the counties currently participating in our electronic warranting program, we will continue to provide perfected warrants and warrant-related records and images electronically after they are filed and perfected with the Department of State. This may require some IT changes to the current electronic warranting process. Counties can contact the Tax Department at ced.business.analysts@tax.ny.gov to discuss any necessary changes to these electronic warranting processes.
For those counties that currently receive these records in paper, we will continue to send paper copies of warrant-related documents.
Counties may file these warrants and warrant-related records in their local records; however, counties may not change or issue new file or docket dates. This is because the tax warrant is effective as of the date the Tax Department filed it with the Department of State, not the date the warrant was sent to the county.
The public will continue to be able to search for and view information about these warrants online using the Department of State’s State Tax Warrant Notice System.
For more information about tax warrants, visit Tax warrants. If you have any other questions about these changes, please email ced.business.analysts@tax.ny.gov.
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