When the sale is held
New York sets no statutory auction month. Each county sells its tax-foreclosed parcels after its own foreclosure judgment, usually once a year, and dates spread across the year; in 2026, for example, St. Lawrence County's online auction ran September 12 to 26. Auctions are increasingly online-only through a contractor. To count as a public sale for surplus purposes the auction must follow RPAPL 231, which requires published notice once a week for four successive weeks, or twice a week for three weeks, and posting in three public places in the town for property outside a city or village.
When taxes go delinquent
County and town taxes levied by the county legislature become a lien on January 1 of the fiscal year for which they are levied and remain a lien until paid. 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.
What sends a parcel to the sale
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.
Leftover parcels between sales
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. 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.
These dates are the statewide statutory schedule. The exact auction date, registration deadline, and platform are set county by county, so confirm them on the New York county pages before you plan a bid. For the mechanics of the sale itself, see how to buy in New York.
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 county office before you bid.