Former New York City Mayor Rudy Giuliani outside state Supreme Court in Manhattan, Sept. 8, 2022. The former Trump lawyer was hit with RICO charges in a sweeping indictment on Aug. 14, 2023. (Molly Crane-Newman/New York Daily News/TNS)

NEW YORK — Rudy Giuliani has been hit with a nearly $550,000 lien on his Palm Beach condo for unpaid taxes.

In the latest sign of Giuliani’s deteriorating financial situation, court records show the IRS attached a $549,435.26 lien to the penthouse apartment for failure to pay 2021 taxes, the Daily Mail first reported Friday.

The lien means Giuliani would have to pay the feds if he were to sell the plush $4.5 million pad.

Giuliani is facing deepening financial and legal woes as he copes with the fallout from his participation in former President Trump’s campaign of lies over the 2020 election.

The ex-NYC mayor was charged last month in the sprawling Georgia racketeering case that accused him of helping Trump try to steal the election by spewing lies about President Biden’s win in the Peach State.

Two lawyers have backed out of representing Giuliani in the case. If Giuliani cannot find a new lawyer, he could be ordered to accept representation by a public defender.

Giuliani was found liable by a judge of defaming Atlanta election workers Ruby Freeman and Shaye Moss, whom he falsely accused of rigging votes to help Biden.

He is also facing huge and mounting legal bills.

Giuliani’s longtime attorney Robert Costello is suing him for millions in unpaid bills.

He’s also facing a sexual harassment suit filed by a former assistant who says he forced her to perform oral sex on him while talking to Trump on the phone.

Trump has refused to pay Giuliani millions he says he is owed on legal work. The ex-president did host a $100,000-a-plate fundraiser to help Giuliani dig out of his deep financial hole.

Giuliani recently put his luxe Upper East Side co-op on the market for $6.5 million, a price that real estate pros suggested was on the high side.

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