Tax Lien Certificates and Tax Deed Sales in New York NY

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."

Tax Sale List: Use New York Tax Sale Lists to search for New York tax lien certificates to buy or bid on. Generally most New York tax sale lists will identify the property owner, parcel number, legal description and the amount due. In some cases, the tax sale list may include the tax collectors assessed value of the property.

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

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

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