The state of emergency proclaimed by Governor Cuomo as a result of the COVID-19 pandemic and the accompanying Executive Orders were terminated in June 2021. However, certain temporary legislation arising from the pandemic remains in effect. For example, New York State has once again extended the emergency COVID protections afforded to certain residential tenants, owners, and borrowers until August 31, 2021. With respect to tax lien sales, local governments are prevented from engaging in a tax lien sale or a tax foreclosure until August 31, 2021. The statute does not provide for debt forgiveness or extension. Payments are still due and late payments are subject to interest, fees, and penalties as they would be in the ordinary course.