State guides / New York / New York County
New York County property data
New York County is the borough of Manhattan. Where New York County's property records live, how its tax and foreclosure sales work, and what Deedplat puts on one map.
- 42,500Parcels
Where the records are
The county offices an investor deals with in New York County, and what each one puts online.
Deeds and mortgages
NYC Department of Finance, Office of the City Register (ACRIS). ACRIS lets anyone search and view deeds, mortgages and other recorded documents for Manhattan from 1966 to the present for free.
Owners and values
NYC Department of Finance, Property Assessments. Assessed and market values, exemptions and tax bills for every lot are free on DOF's Property Information Portal, and the full assessment roll can be downloaded free.
Tax sales
NYC Department of Finance, Lien Sale. DOF posts free lists of lien sale candidates by borough before each sale, but the liens are sold only to one city-authorized buyer, not to the public.
Foreclosure sales
New York County Supreme Court, Civil Term. The court's offices page is online, but no official list of upcoming foreclosure auctions was found; sale notices run in local newspapers.
Parcel maps
NYC Department of Finance Property Information Portal (Digital Tax Map). The free portal shows the official digital tax map with borough, block and lot numbers, lot history and recent recordings for any city property.
How property is sold here
New York County follows New York's rules, with its own calendar and offices. Read the New York guide for how the state works.
Tax sales
New York City does not auction tax deeds or sell liens to the public; it sells unpaid property tax, water and sewer liens in bulk to a single city-authorized buyer, and the 2025 lien sale was held on June 3, 2025. DOF posts borough lists of eligible properties on its lien sale page before each sale and mails owners warnings 90, 60, 30 and 10 days ahead. The lien buyer can later foreclose, and those properties are then sold at the court-run foreclosure auctions in Manhattan.
Foreclosure sales
Foreclosure sales in Manhattan are public auctions run by court-appointed referees under New York County Supreme Court, not by the sheriff. Notices of sale are published in local newspapers before each auction.
Assessed values
The NYC Department of Finance revalues every property every year, publishing the tentative roll in mid January and the final roll in May for the tax year that starts July 1.
Transfer tax
New York State charges 0.4% transfer tax (more on large NYC sales, plus a 1% mansion tax on homes of $1 million or more), and New York City adds its Real Property Transfer Tax of 1% on homes up to $500,000 and 1.425% above that, or 1.425% and 2.625% on commercial property.
Worth knowing
Manhattan's 42,500 or so tax lots are far fewer than other boroughs, but most sales are co-op and condo units (6,630 co-op and 5,642 condo sales in 2025).
Worth knowing
High-value homes face extra state tax on top of the city transfer tax, and a 2026 law lets DOF add a surcharge on some high-value homes that are not a primary residence.
Worth knowing
Manhattan is coextensive with New York County, so city offices handle everything a county would.
Questions
Where are deeds recorded in New York County?
Deeds for Manhattan are recorded by the NYC Department of Finance's Office of the City Register through ACRIS, which serves Manhattan, Brooklyn, Queens and the Bronx. Records from 1966 on can be searched free online.
When is the New York County tax sale?
New York City sells tax liens, not property, and only to one city-authorized buyer, so the public cannot bid. The most recent sale DOF lists was June 3, 2025, and DOF posts each year's borough lists on its lien sale page.
How do I find who owns a property in New York County?
Search the deed on ACRIS for the latest owner of record, or look up the lot on the NYC Department of Finance Property Information Portal. Both are free.
Are New York County property records online?
Yes. Deeds and mortgages since 1966 are on ACRIS, and values, tax maps and lien sale lists are on NYC Department of Finance sites, all free. Foreclosure auction notices are published in newspapers.
Sources for this guide
Office hours, fees and sale dates change. We checked these sources in October 2026; confirm with the county before you act.
- home4.nyc.gov/site/finance/property/acris.page
- home4.nyc.gov/site/finance/property/property-recording-property-related-documents.page
- nyc.gov/site/finance/property/property-recording-documents.page
- home4.nyc.gov/site/finance/property/property-assessments.page
- nyc.gov/site/finance/about/press/press-release-fy27-tentative-assessment-roll.page
- home4.nyc.gov/site/finance/property/property-lien-sales.page
- home4.nyc.gov/site/finance/property/property-digital-tax-map.page
- propertyinformationportal.nyc.gov/
- home4.nyc.gov/site/finance/property/property-real-property-transfer-tax-rptt.page
- nyc.gov/assets/finance/downloads/pdf/reports/reports_rptt/2025_rptt_report.pdf
- data.cityofnewyork.us/City-Government/Primary-Land-Use-Tax-Lot-Output-PLUTO-/64uk-42ks
- ww2.nycourts.gov/courts/1jd/supctmanh/court_Offices_and_Functions.shtml
Every parcel in New York County, on one map
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