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
|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|
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