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Department of Taxation and Finance

Levies

A levy is a legal seizure of your property. It requires a third party to turn your money over to us to pay your tax warrant. We may serve a levy to a bank that is holding your money, or a person or entity that owes money to you.

We must file a tax warrant before serving a levy.

What happens

If you fail to resolve your tax debt, we may proceed with collection action, including service of a levy.

We may serve a levy on your bank or another third party (garnishee) who may be holding your property, such as funds. The garnishee must respond to the levy within 90 days by:

  • sending us funds (up to the full amount requested); or
  • advising us there are no funds in the account; or
  • advising us there are only exempt funds in the account; or
  • advising us a turnover order is required.

Usually, once the garnishee responds to the levy, any remaining funds in your account should be available to you.

How to resolve

Certain money or property is exempt from being taken to satisfy a tax warrant. This may include:

  • Social Security and Supplemental Security Income
  • public assistance (welfare)
  • spousal support, maintenance (alimony), or child support
  • unemployment, disability or workers compensation benefits
  • public or private pensions

For a complete list, visit the New York Civil Practice Law and Rules (CPLR), Article 52.

To resolve a levy, you will need to call us at 518-457-5893 during regular business hours and speak with a representative. Be sure to enter your taxpayer ID when prompted.

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