§ 5206.Real property exempt from application to the satisfaction of money judgments.
Article 52. Enforcement of Money Judgments · Last amended 2011 · Last verified July 21, 2026
In one sentenceCreates New York's homestead exemption, a dollar cap on equity in a debtor's primary residence, cooperative shares, condo unit, or mobile home that a money judgment cannot reach, and sets out what happens when the home is worth more than that cap.
(a)Exemption of Homestead. Property of one of the following types, not exceeding one hundred fifty thousand dollars for the counties of Kings, Queens, New York, Bronx, Richmond, Nassau, Suffolk, Rockland, Westchester and Putnam; one hundred twenty-five thousand dollars for the counties of Dutchess, Albany, Columbia, Orange, Saratoga and Ulster; and seventy-five thousand dollars for the remaining counties of the state in value above liens and encumbrances, owned and occupied as a principal residence, is exempt from application to the satisfaction of a money judgment, unless the judgment was recovered wholly for the purchase price thereof:
1. a lot of land with a dwelling thereon, 2. shares of stock in a cooperative apartment corporation, 3. units of a condominium apartment, or 4. a mobile home.
But no exempt homestead shall be exempt from taxation or from sale for non-payment of taxes or assessments.
(b)Homestead Exemption After Owner’s Death. The homestead exemption continues after the death of the person in whose favor the property was exempted for the benefit of the surviving spouse and surviving children until the majority of the youngest surviving child and until the death of the surviving spouse.
(c)Suspension of Occupation as Affecting Homestead. The homestead exemption ceases if the property ceases to be occupied as a residence by a person for whose benefit it may so continue, except where the suspension of occupation is for a period not exceeding one year, and occurs in consequence of injury to, or destruction of, the dwelling house upon the premises.
(d)Exemption of Homestead Exceeding one hundred Fifty Thousand Dollars in Value for the counties of Kings, Queens, New York, Bronx, Richmond, Nassau, Suffolk, Rockland, Westchester and Putnam; one hundred twenty-five thousand dollars for the counties of Dutchess, Albany, Columbia, Orange, Saratoga and Ulster; and seventy-five thousand dollars for the remaining counties of the state. The exemption of a homestead is not void because the value of the property exceeds one hundred fifty thousand dollars for the counties of Kings, Queens, New York, Bronx, Richmond, Nassau, Suffolk, Rockland, Westchester and Putnam; one hundred twenty-five thousand dollars for the counties of Dutchess, Albany, Columbia, Orange, Saratoga and Ulster; and seventy-five thousand dollars for the remaining counties of the state but the lien of a judgment attaches to the surplus.
(e)Sale of Homestead Exceeding one hundred Fifty Thousand Dollars for the counties of Kings, Queens, New York, Bronx, Richmond, Nassau, Suffolk, Rockland, Westchester and Putnam; one hundred twenty-five thousand dollars for the counties of Dutchess, Albany, Columbia, Orange, Saratoga and Ulster; and seventy-five thousand dollars for the remaining counties of the state in Value. A judgment creditor may commence a special proceeding in the county in which the homestead is located against the judgment debtor for the sale, by a sheriff or receiver, of a homestead exceeding one hundred fifty thousand dollars for the counties of Kings, Queens, New York, Bronx, Richmond, Nassau, Suffolk, Rockland, Westchester and Putnam; one hundred twenty-five thousand dollars for the counties of Dutchess, Albany, Columbia, Orange, Saratoga and Ulster; and seventy-five thousand dollars for the remaining counties of the state in value. The court may direct that the notice of petition be served upon any other person. The court, if it directs such a sale, shall so marshal the proceeds of the sale that the right and interest of each person in the proceeds shall correspond as nearly as may be to his right and interest in the property sold. Money, not exceeding one hundred fifty thousand dollars for the counties of Kings, Queens, New York, Bronx, Richmond, Nassau, Suffolk, Rockland, Westchester and Putnam; one hundred twenty-five thousand dollars for the counties of Dutchess, Albany, Columbia, Orange, Saratoga and Ulster; and seventy-five thousand dollars for the remaining counties of the state, paid to a judgment debtor, as representing his interest in the proceeds, is exempt for one year after the payment, unless, before the expiration of the year, he acquires an exempt homestead, in which case, the exemption ceases with respect to so much of the money as was not expended for the purchase of that property; and the exemption of the property so acquired extends to every debt against which the property sold was exempt. Where the exemption of property sold as prescribed in this subdivision has been continued after the judgment debtor’s death, or where he dies after the sale and before payment to him of his portion of the proceeds of the sale, the court may direct that portion of the proceeds which represents his interest be invested for the benefit of the person or persons entitled to the benefit of the exemption, or be otherwise disposed of as justice requires.
(f)Exemption of Burying Ground. Land, set apart as a family or private burying ground, is exempt from application to the satisfaction of a money judgment, upon the following conditions only:
1. a portion of it must have been actually used for that purpose; 2. it must not exceed in extent one-fourth of an acre; and 3. it must not contain any building or structure, except one or more vaults or other places of deposit for the dead, or mortuary monuments.
Plain-English Summary
CPLR 5206 shields a fixed slice of home equity from a money judgment: a lot with a dwelling, cooperative apartment shares, a condo unit, or a mobile home, as long as the debtor owns and occupies it as a principal residence. The dollar amount depends on the county: $150,000 in the New York City metro counties and nearby suburbs (Kings, Queens, New York, Bronx, Richmond, Nassau, Suffolk, Rockland, Westchester, and Putnam), $125,000 in a second tier of counties (Dutchess, Albany, Columbia, Orange, Saratoga, and Ulster), and $75,000 everywhere else. None of that protects the home from being sold for unpaid property taxes.
The exemption outlives the debtor in a limited way: under subdivision (b), it continues for a surviving spouse and surviving children until the youngest child reaches majority and until the surviving spouse's death. It can also lapse if the family stops living there, except for a break of up to a year caused by fire or other damage to the house, under subdivision (c).
When the home is worth more than the county cap, the exemption does not disappear; it only stops covering the excess. Subdivision (d) lets the judgment lien attach to that surplus value, and subdivision (e) lets the creditor bring a special proceeding to force a sale, with the proceeds divided so each person's share in the money matches their share in the property. The debtor still walks away with the exempt amount, protected for a year after the sale unless spent on a new home sooner.
Subdivision (f) protects a small, specific thing: up to a quarter acre set aside and used as a family burial ground, so long as it holds nothing but graves, vaults, or monuments.
Frequently Asked Questions
How much home equity is exempt from a judgment in New York?
It depends on the county: $150,000 in the downstate counties including New York City, Nassau, Suffolk, Rockland, Westchester, and Putnam; $125,000 in a second tier of counties including Albany and Dutchess; and $75,000 in the rest of the state.
Does the homestead exemption cover co-ops and condos?
Yes. CPLR 5206(a) extends the exemption to cooperative apartment shares, condominium units, and mobile homes, not only a house on land.
Can a creditor force the sale of a home worth more than the exemption amount?
Yes, through a special proceeding under subdivision (e). The court divides the sale proceeds so each person's share of the money matches their share of the property, and the debtor keeps the exempt amount.
Does the homestead exemption survive the debtor's death?
It continues for a surviving spouse and surviving children until the youngest child reaches majority and until the spouse's death.
Does the homestead exemption protect against unpaid property taxes?
No. CPLR 5206(a) says the exempt homestead is never exempt from taxation or from a tax sale.
Is a family burial plot protected from a judgment?
Yes, up to a quarter acre, as long as part of it has been used for burial and it contains nothing but vaults or other places for the dead.
Advisory Committee Notes
(See also Advisory Committee Notes preceding § 5201, under subheading “Exemptions generally.”).
Subd (a) of this section is derived from CPA §§ 671 and 673. The phrase “or a woman” replaces § 673, which merely provided that the householder’s homestead exemption was applicable to women. In view of the limit in value to a dwelling worth no more than one thousand dollars and the registration requirement in the next section, this exemption, as formerly formulated, provided protection more theoretical than real. At the time of its original enactment, of course, one thousand dollars was a realistic limitation.
Subd (b) of this section is derived, with only minor language changes, from CPA § 672.
Subd (c) of this section is the same as former § 674 except that it has been simplified by substituting the words “surviving spouse” for “widow” and “widower.” The last paragraph of § 674, which dealt with the requirement of continued occupancy by a survivor, has been combined with § 675 in subd (d).
Subd (d) of this section combines the last paragraph of former § 674 with former § 675, with some simplification of language. See notes to subd (c).
Subd (e) of this section embodies the first two sentences of CPA § 676 with some simplification of language. The third sentence of § 676 has been combined with § 677 in subd (f), which describes the procedure to be followed by a judgment creditor who wishes to secure an immediate sale of the homestead.
Subd (f) of this section is derived from CPA § 677 and the last sentence of § 676. The first sentence of the subdivision changes the method by which a sale of the homestead may be obtained. Under the last sentence of § 676, the judgment creditor was required to commence a judgment creditor’s action for this purpose. The judgment creditor’s action referred to was apparently not the statutory procedure provided for in CPA §§ 1189 to 1196, since § 1191 provided that the action there contemplated might only have reached personal property. The reference would therefore seem to have been to an action under the general equity powers of the court. See 13 Carmody-Wait, Cyclopedia of New York Practice 748–775 (1954). In any event, there would seem to be no reason for compelling a judgment creditor to bring a separate action and to issue an execution under which the property may not be levied upon or sold, but which must be returned unsatisfied before the action may be brought. Under the procedure in this subdivision, this requirement is eliminated. The court is given discretion to determine whether the sale should be conducted by a receiver or by the sheriff. The remainder of the subdivision is identical to CPA § 677.
Subd (g) of this section is derived, with only minor language changes, from CPA § 670. It should be noted that former and present provisions provide that the exemption notice may be filed after execution has been issued at least three days before sale. The rule with respect to homesteads involving recoveries in actions other than for debts was unclear under former § 671 and subd (a). It should also be noted that a quarter of an acre of choice burial ground could be worth substantially more than the one thousand dollar limit for homesteads.
Subd (h) of this section is derived, with certain changes, from CPA § 678. The phrase “allowed by the provisions of law heretofore in force” has been deleted as unnecessary. This phrase referred to exemptions allowed prior to 1877, when the section was first enacted as Code Civ Proc § 1404. Since a homestead exemption continues after the death of the owner only until the death of the surviving spouse and the majority of the youngest child (subd (c); CPA § 674, derived from Code Civ Proc § 1400), it is highly unlikely that the phrase could have any application today. The first part of last sentence has been deleted as unnecessary.
Amendment History
Add, L 1962, ch 308, eff Sept 1, 1963; amd, L 1966, ch 555, § 1; L 1969, ch 961, § 1; L 1976, ch 129, § 3; L 1977, ch 181, § 1; L 1980, ch 717, § 1; L 2005, ch 623, § 1, eff Aug 30, 2005; L 2010, ch 568, § 2, eff Jan 21, 2011.
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:New York homestead exemption amounthow much equity is protected from a judgment New YorkNew York homestead exemption by countyCPLR 5206 forced sale of homecondo co-op homestead exemption New York