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New York State delinquent taxpayers - NYS Department of ...

https://www.tax.ny.gov/enforcement/nys-delinquent-taxpayers.htm

Apr 16, 2026 · New York State delinquent taxpayers Each quarter, we publish lists of the top 100 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 value of their warrants. Top 100 individuals Top 100 businesses The amount of each warrant is ...

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https://revenue.ky.gov/ClerkNetwork/Documents/DelinquentCollectionManual20062.pdf

Taxes are payable at face value. Unpaid taxes become delinquent and property assessed for taxes has a lien against it by operation of law. A 5% penalty applies. A 10% penalty and an additional 10% sheriff's fee apply, and the sheriff can distrain or attach nonexempt property of the taxpayer .

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