How do New York tax sales work?

Most New York counties enforce delinquent taxes through 'in rem' tax foreclosure under Article 11 of the Real Property Tax Law. After the redemption period (commonly about 2 years), the county forecloses and either takes title or auctions the property to the public. New York City instead sells tax liens to an authorized buyer.

Is there a redemption period in New York?

Yes — counties set a redemption period (commonly around 2 years from the lien date) during which owners can pay to redeem. Once the in rem foreclosure judgment is entered, the right to redeem ends and the property can be sold at auction.

Does New York City sell tax deeds?

No. New York City sells tax liens (bundled) to an authorized purchaser/trust rather than auctioning deeds to the public. Other large municipalities may have their own charters and procedures.

Where are New York tax sales listed?

County treasurers/enforcing officers conduct in rem auctions, often through online platforms (such as Auctions International). taxsalesportal.com aggregates New York county tax sale listings into a single searchable database.

New York Tax Sales — Complete Guide for Investors

New York primarily uses in rem tax foreclosure: counties foreclose on tax-delinquent parcels and auction the property to the public. New York City is the major exception, selling tax liens instead.

The New York Tax Sale Process

1. Delinquency & Redemption Period

Unpaid taxes become a lien. Owners have a redemption period (commonly around 2 years) to pay before foreclosure proceeds.

2. In Rem Foreclosure

The county files an in rem foreclosure under RPTL Article 11. When judgment is entered, the right to redeem ends and the county takes title.

3. Public Auction

The county auctions foreclosed properties to the public, often through online platforms, conveying title to the winning bidder.

4. New York City

NYC sells tax liens (in bulk) to an authorized purchaser/trust; investors do not buy individual NYC tax deeds at public auction.

Key New York Tax Sale Facts

Primary sale type	In rem tax foreclosure (deed)
NYC	Bulk tax lien sale (not public deeds)
Authority	County enforcing officer / treasurer
Redemption period	Commonly ~2 years (county-set)
Redemption after judgment	None
Format	Often online auctions

Due Diligence for New York Tax Sales

County rules vary: Redemption periods and procedures differ by county charter — confirm locally.
Title: In rem foreclosure clears most liens, but verify survivors with a title search.
Surplus / recent law: Following recent court decisions, counties must handle surplus equity carefully — understand current rules.
Condition & access: Inspect from the street; properties sell as-is and may be occupied.

This guide is informational only and not legal advice. New York tax sale rules vary by county and municipality — always verify details with the county enforcing officer before bidding.