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Seizures

A seizure and sale is an action we may take if all other attempts to collect your tax debt have failed.  A tax warrant must be filed before we seize and sell your real and personal property.

How to avoid seizure - The best way to avoid seizure of your property is to pay your debt as soon as possible. If you have difficulty paying, make an immediate and continuing effort to voluntarily work with us on a mutually agreeable solution to your problem.

How the process works

  • your assets are seized
  • if prior to the sale we reach a mutually agreeable solution, we will return your property
  • we will notify you of the intended sale date
  • your property will be sold at public auction for at least fair market value
  • we send you an accounting of the sale
  • if the proceeds exceed your debt and the department's expenses, we will return the remainder to you

Bankruptcy and seizures - We stop collection against people who file for bankruptcy. You may continue to receive statements of your tax liabilities. If you have questions on how your bankruptcy affects the seizure, call (518) 457-3160.

Your rights - It is important for you to understand your rights during the collection process. We encourage questions at any time. You may call the number provided in your notice.

You may have someone represent you - Most taxpayers resolve their differences with us on their own. If you prefer to authorize someone such as a tax preparer or family member, to work with us, they will need to file an appropriate form. See Power of attorney and other authorizations to find the appropriate form.

To ask questions or pay a bill

  • call the number on the notice you received
  • if you do not have your notice, call 518-457-5893
    • enter the taxpayer ID number
      • For income tax, this is your social security number, and for businesses it's generally your federal employer identification number
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