New York Tax Deeds

 Sale Type:  Tax Deed (Except NYC)
 Interest Rate:  N/A
 Bid Method:  Highest Bidder
 Redemption Period:  2 Years
 Sale Date(s):  Year Round
 State Statute(s):  CH 50, Article 11
 Over-the-Counter:  Yes
 State Website:  http://www.ny.gov/

New York State Overview

  • GIS and mapping data – This state site is a very good resource to find state, county, and other municipal GIS systems.
  • The five counties of New York City were incorporated together as boroughs in 1898, as follows:
    • Manhattan, New York County
    • Queens, Queens County
    • Brooklyn, Kings County
    • Bronx, Bronx County
    • Staton Island, Richmond County
  • Obtaining county records has been made easier because of “FOIL”, a Freedom of Information Law that requires all of the government agencies to disclose and provide records free of hassle and real cost. This means parcel maps, title history, relevant property data is available through a quick email.
  • This Allegany County deed recording page is a great resource for instructions on recording deeds in New York.
  • In the state of New York, each deed must be accompanied by a Real Property Transfer Report.

In New York, the tax collector or treasurer will sell tax deeds to the winning bidders at the delinquent property tax sale.

  • Tax Sale Type: Tax Deed (Sec. 1166 (1)).
  • Contact: Tax Collector. (Sec. 1102).
  • Interest Rate and/or Penalty Rate: Not applicable.
  • Bid Procedure: Premium bid / highest bid. (Sec. 1102 (3)).
  • Redemption Period: Not applicable.
  • Law: New York Real Property Tax Law, Chapter 50-a, Article 11, “PROCEDURES FOR ENFORCEMENT OF COLLECTION OF DELINQUENT TAXES”
  • New York City’s Tax Lien Certificates Sale: The city of New York holds an annual tax lien sale, the winning bidder will receive a tax lien certificate.