New York State delinquent taxpayers
Each month, we publish lists of the top 250 individual and business tax debtors with outstanding tax warrants. We may have filed the warrants over a period of years, but we filed at least one warrant within the last 12 months. The debtors are ranked by the total docketed value of their warrants.
The amount of each warrant is the amount due and owed when we filed the warrant. The current amount due may be higher or lower, depending on the accrual of penalties and interest, adjustments to the assessment amount, or subsequent payments.
The lists exclude taxpayers who:
- filed for bankruptcy,
- established an active installment payment agreement (IPA), or
- requested informal or formal protest review.
If a list is published and one of the above events has occurred, a warrant is resolved, or we are notified the taxpayer is deceased, we will remove that taxpayer when we update the list the following month.
The Tax Department does not file warrants for all fixed and final tax debt. We may refrain from filing a warrant if we're working with the taxpayer to resolve payment of their debt. If the taxpayer needs extended time to pay off their debt, we may file a warrant to protect New York State’s interests until the liability can be fully paid.
Some debtors continually appear on our monthly lists. These debtors usually do not work with us to resolve their debt, and do not have income or other assets we can seek to recover by collection enforcement.
You can search for a tax warrant using the New York State Tax Warrants search tool.
If you have an outstanding tax debt, contact the Civil Enforcement Division.