NY S05489

Expands tax lien enforcement to include environmental control board judgments totaling $25,000 or more for violations of the building code, 1968 code, zoning resolution, and other departmental rules, not limited to private dwellings and small buildings.

Establishes that unpaid judgments constitute a tax lien when the charge becomes due and payable according to the due date on the second notice of charge mailed by the Department of Finance, rather than when computed by the department.

Requires the Department of Finance to mail notices to property owners at addresses provided under section 11-129, mortgagees, lienors, and encumbrancers who have registered with the Commissioner of Finance, with a deadline for written objections before the due and payable date.

Specifies that tax liens have priority over all liens except taxes and assessments, are not discharged until paid in full, and cannot be enforced against good faith purchasers or mortgagees unless proper notice was recorded before the transaction.

Imposes a 90-day waiting period after mailing the first notice before a judgment can be entered and enforced as a tax lien, and establishes interest accrual at the real property tax rate from the due and payable date.