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New York Consolidated Laws

N.Y. General Municipal Law § 22 (2026)

Claims against fire insurance proceeds; procedure

✓ text as retrieved May 2026 (this copy records no edition or section history)
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§ 22. Claims against fire insurance proceeds; procedure. 1. As used in
this section, any inconsistent provision of law notwithstanding, the
following terms shall have the following meanings:
  (a) "Enforcing officer" means the elected or appointed officer of any
tax district charged by law with the duty to enforce the collection of
tax liens on real property.
  (b) "Governing body" means the legislative body for the tax district.
  (c) "Lien" means an unpaid tax, special ad valorem levy, special
assessment or other charge imposed upon real property by or on behalf of
a municipal corporation or special district which is an encumbrance on
real property, whether or not evidenced by a written instrument, and
provided that one such tax, levy, assessment or other charge has
remained undischarged for a period of one year or more.
  (d) "Municipal corporation" means a county, city, town, village or
school district.
  (e) "Real property" means property upon which there is erected any
residential, commercial or industrial building or structure except an
owner-occupied single family residential structure and owner-occupied
two family residential structures.
  (f) "Tax district" means a county, city, town or village having the
power to enforce the collection of taxes, special ad valorem levies,
special assessments or other charges imposed upon real property by or on
behalf of a municipal corporation or special district.
  2. Every tax district is hereby authorized and empowered to claim
against the proceeds of a policy of fire insurance insuring the interest
of an owner and issued on real property located therein to the extent of
any lien thereon which claim, when made and perfected in the manner
provided in this section, shall further constitute a lien against such
proceeds and which shall, as to such proceeds, be prior to all other
liens and claims except the claim of a mortgagee of record named in such
policy.
  3. Upon the adoption of a resolution by the governing body providing
therefor, the enforcing officer of the tax district shall cause a notice
of intention to claim against proceeds to be served upon the state
superintendent of financial services for entry in the index of tax
districts maintained by him as provided in section three hundred
thirty-one of the insurance law. Thereafter the enforcing officer shall
render to any insurer the certificate required and in the manner
prescribed by such section and the amounts stated in such certificate
shall be a lien on the proceeds of the insurance policy until paid.
  4. No resolution adopted as provided for in subdivision three hereof
shall be effective unless prior thereto the local legislative body for
the tax district shall have adopted a local law providing for the
release or return to the insured of any amounts to which it would
otherwise be entitled to claim provided that the insured agrees with the
tax district in writing to restore the affected premises to the same or
improved condition that it was in prior to the time that the lien of
such district against proceeds provided for in this section arose,
subject to such conditions as such resolution shall provide to guarantee
performance of such obligation including, but not limited to, an
agreement to deposit such proceeds in an escrow account or that the
insured shall obtain a performance bond.
  5. The provisions of this section shall not be deemed or construed to
alter or impair the right of a tax district to acquire or enforce any
lien against real property but shall be in addition to any other power
provided by law to acquire or enforce such right.
Notes of Decisions
Cited in 8 cases, 1986–2015 · leading case: Lmwt Realty Corp. v. Davis Agency Inc., 649 N.E.2d 1183 (N.Y. 1995).
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Lmwt Realty Corp. v. Davis Agency Inc., 649 N.E.2d 1183 (N.Y. 1995). · cites it 7× “The action was settled on the eve of trial for $130,000 but the insurer refused to issue the settlement check because the City of New York had previously served and filed certificates of lien for unpaid property taxes and other charges against the proceeds of the policy pursuant…”
Ins. Co. of North Am. v. City of New York, 524 N.E.2d 424 (N.Y. 1988). · cites it 2× “The protection for direct, accelerated and nondiscounted payment of the proceeds is, equally with arson fraud prevention, what this statute was designed to accomplish based on the letter and history of the authorizing provision, General Municipal Law §22 (3) (see, Letter from…”
Daley v. Daley, 230 A.D.2d 182 (N.Y. App. Div. 1st Dep't 1997). “Prior to the parties’ settlement, the City of New York served and filed with the insurer certificates of liens for unpaid property taxes and other assessments as against the policy proceeds, as provided by General Municipal Law § 22. Upon settlement, the City claimed the full…”
LMWT Realty Corp. v. Davis Agency Inc., 205 A.D.2d 479 (N.Y. App. Div. 1st Dep't 1994). “However, none of the statutes relied upon by the City (Insurance Law § 331; General Municipal Law § 22; Administrative Code of City of NY § 11-2801), either by their language or legislative history, support the proposition urged by the City, and a long established statutory and…”
Kurland Grp. ex rel. Est. of Ramirez v. FNBN I, LLC (In re Ramirez), 528 B.R. 580 (Bankr. S.D.N.Y. 2015). · cites it 2× “The action was settled for $130,000, but the insurer refused to issue the settlement check because the City of New York had previously filed a lien for unpaid property taxes and other charges against the proceeds of the policy pursuant General Municipal Law § 22.”
Lis v. City Collector, 131 Misc. 2d 407 (N.Y. Sup. Ct. 1986). · cites it 3× “) Essentially, General Municipal Law § 22 now requires that an officer of a tax district file with the State Superintendent of Insurance a notice of intention to claim against fire insurance proceeds.”
Mercer v. New York Prop. Ins. Underwriting Ass'n, 247 A.D.2d 450 (N.Y. App. Div. 2d Dep't 1998). · cites it 2× “Mercer did not contest the fact that the subject property was a multi-family dwelling which could be subject to a lien on the proceeds of a fire insurance policy, pursuant to General Municipal Law § 22 (1) (e). Subsequently, in the context of the interpleader action in which…”
New York Prop. Ins. Underwriting Ass'n v. A.F. Holding Corp., 196 A.D.2d 695 (N.Y. App. Div. 1st Dep't 1993). “Section 331 of the Insurance Law, which is known, along with the companion provisions codified at General Municipal Law § 22, as the Fire Insurance Proceeds Law, was enacted in 1977 to allow for a taxing municipality to recover its delinquent taxes from the proceeds of fire…”
N.Y. General Municipal Law § 22(2): 1 case
Kurland Grp. ex rel. Est. of Ramirez v. FNBN I, LLC (In re Ramirez), 528 B.R. 580 (Bankr. S.D.N.Y. 2015). “The action was settled for $130,000, but the insurer refused to issue the settlement check because the City of New York had previously filed a lien for unpaid property taxes and other charges against the proceeds of the policy pursuant General Municipal Law § 22.”
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