The Lifesaving Intervention Empowering Neighborhoods (LIEN) Act of 2026 authorizes the Office of Tax and Revenue to collect liens and special.

The Lifesaving Intervention Empowering Neighborhoods (LIEN) Act of 2026 allows the Office of Tax and Revenue to record, bill, collect, and release liens and special assessments certified by the Department of Buildings. These liens and assessments apply to properties with uncured Class 1 violations or unpaid civil penalties from housing violations. The liens have the same priority as real property tax liens. The Office of Administrative Hearings can review the liens for identity, arithmetic accuracy, and correction of the underlying condition.

The Lifesaving Intervention Empowering Neighborhoods (LIEN) Act of 2026 authorizes the Office of Tax and Revenue to collect liens and special.

The Lifesaving Intervention Empowering Neighborhoods (LIEN) Act of 2026 allows the Office of Tax and Revenue to record, bill, collect, and release liens and special assessments certified by the Department of Buildings. These liens and assessments apply to properties with uncured Class 1 violations or unpaid civil penalties from housing violations. The liens have the same priority as real property tax liens. The Office of Administrative Hearings can review the liens for identity, arithmetic accuracy, and correction of the underlying condition.