[map] New York

New York

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: Not applicable
Auction Type: Tax Deed. (Sec. 1166 (1)). 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: Premium bid / highest bid. (Sec. 1102 (3)).
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: The city of New York holds an annual tax lien sale, the winning bidder will receive a tax lien certificate. Visit the following link to learn more
http://www.nyc.gov/html/dof/html/property/property_bill_taxlien.shtml.

New York Contacts
number of Counties: 58

Albany County
112 State Street
Delinquent Property Tax Division
Albany, NY 12207-2005
Phone: (518) 447-7300
www.albanycounty.com

Dutchess County
22 Market Street
Delinquent Property Tax Division
Poughkeepsie, NY 12601-3222
Phone: (845) 486-2020
www.dutchessny.gov

Erie County
25 Delaware Avenue
Delinquent Property Tax Division
Buffalo, NY 14202-3926
Phone: (716) 858-7500
www.erie.gov

Monroe County
39 West Main Street
Delinquent Property Tax Division
Rochester, NY 14614-1408
Phone: (716) 428-5301
www.monroecounty.gov/orgMain.asp?

Nassau County
1 West Street
Delinquent Property Tax Division
Mineola, NY 11501-4813
Phone: (516) 571-3000
www.co.nassau.ny.us/

Onondaga County
407 Courthouse
Delinquent Property Tax Division
Syracuse, NY 13202
Phone: (315) 435-2070
www.co.onondaga.ny.us

Orange County
255-275 Main Street
Delinquent Property Tax Division
Goshen, NY 10924-1621
Phone: (845) 291-4000
www.co.orange.ny.us

Rockland County
11 New Hempstead Road
Delinquent Property Tax Division
New City, NY 10956-3664
Phone: (845) 638-5100
www.co.rockland.ny.us

Suffolk County
300 Center Drive
Delinquent Property Tax Division
Riverhead, NY 11901-0000
Phone: (631) 852-1400
www.co.suffolk.ny.us

Westchester County
148 Martine Avenue
Delinquent Property Tax Division
White Plains, NY 10601-3311
Phone: (914) 285-2000
www.co.westchester.ny.us