Tax Law Section 6 Amended

Section 6 of the Tax Law has recently been amended. See the full update here on the NY Public Law site.

Section 6 of the Tax Law was amended in the budget bill, signed by Governor Hochul, and chaptered on May 9, 2025.

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.