New York sells no tax lien certificates to investors. To buy a New York tax deed you bid on the property itself, at a county auction run by the enforcing officer of the tax district of land the county already owns through tax foreclosure. Review the sale terms, deed and applicable law to confirm the property interest conveyed.
New here? There is no certificate step in New York. You bid on the property itself, so the money is at risk on the parcel from day one and the research has to happen before the auction, not after. Not sure which is for you? Start with tax lien vs tax deed.
Step 1: Learn the timeline and lien priority
Understand this before you commit any money.
Full New York rule detail for step 1, Learn the timeline and lien priority
When the town or city collecting officer's warrant expires, the collector returns the unpaid taxes to the county treasurer, who from then on holds the delinquent tax lien. Late and delinquent taxes accrue interest at a rate the Commissioner of Taxation and Finance sets each year, charged monthly at one-twelfth of the annual rate, and never less than 12 percent a year. About ten months after the lien date the enforcing officer files a List of Delinquent Taxes with the county clerk, which works as a notice of pendency against every listed parcel. Cities, villages and school districts can have different lien dates under their own laws, which Article 11 recognizes.
Step 2: Know when the redemption right ends
- The redemption window
- In Article 11 jurisdictions redemption runs before the public ever buys. The owner or anyone with an interest can redeem by paying the enforcing officer the delinquent tax liens plus all charges, until the redemption period expires: two years after the lien date by default, or a later date if the published notice of foreclosure names one. A tax district may by local law extend the period for residential or farm property to three or four years, and to four or five years for the residential property of an owner ordered to active military duty for at least six contiguous months or killed in action during that activation. Separately, RPTL 1111-a sets a one-year period for residential property outside cities of one million or more when the enforcing officer makes an affidavit that it is vacant and abandoned and it has been placed on the municipality's roll of vacant and abandoned property. When one tax district holds several liens on a parcel they are redeemed newest first, and foreclosure continues while the oldest lien is unpaid. Anyone who neither redeems nor answers is barred, and the final judgment extinguishes every equity of redemption, so a buyer at the county's later auction takes property no longer subject to redemption.
- What the owner pays
- To redeem before the county takes title, the owner pays the amount of the delinquent tax lien or liens, including all charges authorized by law: interest at the RPTL 924-a rate (never less than 12 percent a year, charged monthly), penalties, mailing, publication, recording and search costs, and an allowance for foreclosure administration and attorney fees of up to 250 dollars per parcel or 2 percent of the taxes, interest and penalties, whichever is greater, or more with court approval.
- What it means for you
- That right ends when the county takes title, before the county offers the parcel to the public, so the former owner cannot redeem a parcel on the county’s sale list.
Full New York rule detail for step 2, Know when the redemption right ends
The redemption window, continued. Suffolk County, which enforces outside Article 11, instead sells each year's liens to the county itself, allows redemption within twelve months of that sale (thirty-six months for a one, two or three family residence), then records a tax deed to the county and accepts redemption applications within six months of recording.
Step 3: Learn what sends a parcel to the auction
- What starts it
- A statutory clock, not an investor's application. The tax becomes a lien on the lien date (January 1 for county taxes). About ten months later the enforcing officer files the List of Delinquent Taxes with the county clerk. Eighteen months after the lien date (thirty or forty-two months for property on a three or four year redemption period) the enforcing officer executes and files a petition of foreclosure in rem, publishes notice in two newspapers and mails notice to owners and parties of record. The redemption period ends two years after the lien date by default, or on a later date stated in the published notice. A parcel not redeemed and not successfully answered goes to final judgment, which awards the parcel to the tax district and directs a deed to it, or at the enforcing officer's request a deed directly to another party. Only after that can the county offer the property for sale.
- The opening bid
- No statewide minimum bid. RPTL 1166 lets the tax district sell with or without advertising for bids and sets no reserve; each county's terms of sale fix any minimum, often the taxes and charges owed or a set starting bid. Because a public auction price is conclusive of value for surplus purposes under RPTL 1197, counties now generally sell at public auction to the highest bidder. RPTL 1196(2) names one situation involving minimums: a county may transfer a parcel to a land bank or other public entity without owing surplus only after two public auctions at least three months apart, each with a minimum bid no greater than the taxes plus interest, penalties and charges, drew no qualifying bid.
Step 4: Bid at the tax deed auction
The enforcing officer of the tax district sells the property at public auction to the highest bidder.
Step 5: Or buy over the counter
You do not have to wait for an auction.
- How it works
- New York has no statewide over-the-counter list. RPTL 1166 lets a tax district that took title through foreclosure sell with or without advertising for bids, so a parcel left unsold at auction may later be sold by negotiated or sealed-bid sale, but any sale other than a public auction to the highest bidder takes effect only after the county governing body approves it by majority vote.
Full New York rule detail for step 5, Or buy over the counter
How it works, continued. Unsold parcels may also go to a land bank or other public entity. Whether a county holds any such inventory must be confirmed with the county treasurer or real property office.
Keep a record before you bid
Start with the official sale list and documents. Then use these free resources to keep the terms and parcel research together. Leave anything you cannot verify unresolved.
- Print the sale-terms worksheet and record the exact auction’s deadlines, deposit, fees and payment rules from its official documents. The table starts blank.
- For a rural parcel, use the rural-land value estimator to record comparable closed sales and their sources, then print an evidence summary. The tool does not send or save your entries, and it does not verify the records.
What the deed conveys in New York
The foreclosure judgment and deed vest the tax district, or a grantee named in the judgment, with an estate in fee simple absolute, and every prior owner, lienholder and the State of New York is barred and forever foreclosed. The county then conveys that title to the auction buyer. The Article 11 deed is presumptive evidence that the proceedings were regular, and the presumption becomes conclusive two years after the deed is recorded; a motion to reopen a default judgment must be brought within one month of entry. Counties commonly convey by quitclaim deed and make no title warranty, so buyers should still order a title search.
Fold any title work into your maximum bid and read what you actually own after a tax deed and what survives a tax deed before you bid. A quiet title action is how a buyer clears a title an insurer will not accept.
Buying tax deeds in New York: common questions
How do you buy a tax deed in New York?
Can you buy New York tax deeds online?
More New York answers, including redemption and statute detail, are on the New York tax sale FAQ. New to this? Start with tax lien vs tax deed and the full New York walkthrough, then value a parcel with the due diligence guide.
Steps verified Sep 27, 2026 against New York statutes.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the office that runs the sale before you bid.