States › New York › Tax Sale Summary

There are 62 Counties in New York. It became the 11th state on July 26, 1788. The state motto is "Excelsior".

Currently, New York does not offer tax lien certificates, it is a tax deed state. However New York City sells tax lien certificates as does Nassau County. The interest rate is 10% every 6 months and 20% per annum with a two year right of redemption.

Summary: Twenty-one months after lien date, or as soon thereafter as is practicable, the enforcing officer shall execute a petition of foreclosure pertaining to those properties which remain subject to delinquent tax liens (Sec. 1120, Sec. 1123). In the event of a failure to redeem or answer by any person having the right to redeem or answer, such person shall forever be barred and foreclosed of all right, title, and interest and equity of redemption in and to the parcel in which the person has an interest and a judgment in foreclosure may be taken by default as provided by subdivision three of section eleven hundred thirty-six of this title. (Sec. 1123, Sec. 1131, Sec. 1136). Whenever any tax district shall become vested with the title to real property by virtue of a foreclosure proceeding brought pursuant to the provisions of this article, such tax district is hereby authorized to sell and convey the real property so acquired, either with or without advertising for bids, notwithstanding the provisions of any general, special or local law. (Sec. 1166).

Law: New York Real Property Tax Law, Chapter 50-a, Article 11, "Uniform Delinquent Tax Enforcement Act."

Contact: Local treasurer or the enforcing officer of each tax district (Sec. 1102, Sec. 1122)

Interest Rate: Tax Lien Certificate 10% - 20%

Auction Type: Tax Deed and Tax Lien Certificates. Whenever any tax district shall become vested with the title to real property by virtue of a foreclosure proceeding brought pursuant to the provisions of this article, such tax district is hereby authorized to sell and convey the real property so acquired, either with or without advertising for bids, (Sec. 1166). These types of sales require approval and confirmation by the district's governing body, except when the property is sold at public auction to the highest bidder.

Bidding Procedure: Not specified.

Costs: Not specified.

Redemption Period: The redemption period shall expire two years after lien date (Sec. 1110). A tax district may adopt a local law without referendum increasing the redemption period for residential or farm property, or both, to three or four years after lien date (Sec. 1111). As early as 6 months in New York City.

Deed assigned at Foreclosure to: The Local Taxing district (Sec. 1131, Sec. 1136).

Notes: For information on New York City's Tax Lien Sale Visit the Following link: http://www.nyc.gov/html/dof/html/property/property_bill_taxlien.shtml

Counties:

County:	Population:	Bidding Type:	Auction Type:
Albany	294,565	Bid up	Tax Deed
Allegany	49,927	Bid up	Tax Deed
Broome	200,536	Bid up	Tax Deed
Cattaraugus	83,955	Bid up	Tax Deed
Cayuga	81,963	Bid up	Tax Deed
Chautauqua	139,750	Bid up	Tax Deed
Chemung	91,070	Bid up	Tax Deed
Chenango	51,401	Bid up	Tax Deed
Clinton	79,894	Bid up	Tax Deed
Columbia	63,094	Bid up	Tax Deed
Cortland	48,599	Bid up	Tax Deed
Delaware	48,055	Bid up	Tax Deed
Dutchess	280,150	Bid up	Tax Deed
Erie	950,265	Bid up	Tax Deed
Essex	38,851	Bid up	Tax Deed
Franklin	51,134	Bid up	Tax Deed
Fulton	55,073	Bid up	Tax Deed
Genesee	60,370	Bid up	Tax Deed
Greene	48,195	Bid up	Tax Deed
Hamilton	5,379	Bid up	Tax Deed
Herkimer	64,427	Bid up	Tax Deed
Jefferson	111,738	Bid up	Tax Deed
Lewis	26,944	Bid up	Tax Deed
Livingston	64,328	Bid up	Tax Deed
Madison	69,441	Bid up	Tax Deed
Monroe	735,343	Bid up	Tax Deed
Montgomery	49,708	Bid up	Tax Deed
Nassau	1,334,544	Bid up	Tax Deed
New York City	8,008,278	Bid up	Tax Deed
Niagara	219,846	Bid up	Tax Deed
Oneida	235,469	Bid up	Tax Deed
Onondaga	458,336	Bid up	Tax Deed
Ontario	100,224	Bid up	Tax Deed
Orange	341,367	Bid up	Tax Deed
Orleans	44,171	Bid up	Tax Deed
Oswego	122,377	Bid up	Tax Deed
Otsego	61,676	Bid up	Tax Deed
Putnam	95,745	Bid up	Tax Deed
Rensselaer	152,538	Bid up	Tax Deed
Rockland	286,753	Bid up	Tax Deed
Saratoga	200,635	Bid up	Tax Deed
Schenectady	146,555	Bid up	Tax Deed
Schoharie	31,582	Bid up	Tax Deed
Schuyler	19,224	Bid up	Tax Deed
Seneca	33,342	Bid up	Tax Deed
St. Lawrence	111,931	Bid up	Tax Deed
Steuben	98,726	Bid up	Tax Deed
Suffolk	1,419,369	Bid up	Tax Deed
Sullivan	73,966	Bid up	Tax Deed
Tioga	51,784	Bid up	Tax Deed
Tompkins	96,501	Bid up	Tax Deed
Ulster	177,749	Bid up	Tax Deed
Warren	63,303	Bid up	Tax Deed
Washington	61,042	Bid up	Tax Deed
Wayne	93,765	Bid up	Tax Deed
Westchester	923,459	Bid up	Tax Deed
Wyoming	43,424	Bid up	Tax Deed
Yates	24,621	Bid up	Tax Deed

To report any updates, deletions or additions to the county list, please click here.

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