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§ 1328.Discharge of attachment

Article 13-A. Proceeds of Crime—forfeiture · Last amended 1985 · Last verified July 21, 2026

In one sentenceSection 1328 lets a defendant move to discharge an attachment on all or part of the levied property or debt by paying the claiming agent's fees and posting an undertaking equal to the value discharged, with a special cap on the undertaking in tax-law cases.

Full Text of CPLR 1328

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1. A defendant whose property or debt has been levied upon may move, upon notice to the claiming authority and the claiming agent, for any order discharging the attachment as to all or part of the property or debt upon payment of the claiming agent’s fees and expenses, if any. On such a motion, the defendant shall give an undertaking, in an amount equal to the value of the property or debt sought to be discharged, that the defendant will pay to the claiming authority the amount of any judgment which may be recovered in the action against him or her, not exceeding the amount of the undertaking. Making a motion or giving an undertaking under this section shall not of itself constitute an appearance in the action. 2. When a motion to discharge is made in the case of property levied upon pursuant to a claimed violation of the tax law, the amount of the undertaking required shall be an amount equal to the lesser of:
(a) The amount specified in subdivision one of this section; or
(b) The aggregate amount of all unpaid tax and civil penalties for such violation.

Plain-English Summary

Section 1328 gives a defendant a way to get attached property released before trial by substituting security for the property itself. On notice to the claiming authority and the claiming agent, the defendant can move to discharge the attachment on all or part of the property or debt, paying the claiming agent's fees and expenses and posting an undertaking equal to the value of what is discharged. That undertaking promises to pay the claiming authority the amount of any judgment eventually recovered, up to the undertaking's value. Making the motion, or giving the undertaking, does not by itself count as an appearance in the action, so a defendant can seek release of property without waiving objections to jurisdiction.

When the underlying forfeiture rests on a claimed tax law violation, subdivision 2 caps the undertaking at the lesser of two figures: the amount that would otherwise apply under subdivision 1, or the total unpaid tax and civil penalties tied to the violation. That cap keeps the security requirement in proportion to what the state could be owed under the tax laws.

Frequently Asked Questions

Can I get my attached property back before trial if I post security?

Yes, you can move to discharge the attachment on all or part of the property by giving an undertaking equal to its value and paying the claiming agent's fees and expenses.

Does asking to discharge the attachment mean I've given up my objections to the case?

No, making the motion or giving the undertaking does not by itself constitute an appearance in the action.

Is there a cap on the undertaking if the forfeiture is based on a tax law violation?

Yes, the undertaking is limited to the lesser of the standard amount or the total unpaid tax and civil penalties tied to the violation.

What am I promising when I post the discharge undertaking?

That you will pay the claiming authority the amount of any judgment recovered against you, up to the amount of the undertaking.

Do I need the claiming authority's consent to discharge the attachment this way?

No, you move on notice to the claiming authority and the claiming agent, but the relief does not depend on their agreement.

Amendment History

Add, L 1984, ch 669, § 1, eff Aug 1, 1984, and applicable to crimes committed on and after Aug 1, 1984; amd, L 1985, ch 65, § 2, eff April 17, 1985.

Source & verification. Provision text, History, and Advisory Committee Notes are reproduced verbatim from the Consolidated Laws of New York. Last verified July 21, 2026. · Official source
Also known as: discharge attachment forfeiture New Yorkrelease attached property undertaking New Yorkpost bond release seized property forfeituretax law attachment undertaking cap