New York Tax Sale Laws — Investor Guide

The government transfers the deed directly to the winning bidder at auction.

Redemption Period

No redemption period

Max Interest Rate

N/A

IRS Lien Survives

Yes — verify before bidding

Foreclosure Required

Yes — to convert lien to deed

Quiet Title Required

Yes

Counties Covered

62 counties

Quiet Title Required in New York

Before a title insurer will issue a policy on a tax deed property in New York, you'll need to complete a quiet title action.

$1,500–$5,000

Legal Fees

6–18 mo

Timeline

How Tax Sales Work in New York

New York counties conduct in-rem tax foreclosure proceedings. After the redemption period expires, the county forecloses and then auctions the property. NYC has its own Lien Sale program. The winning bidder receives a referee's deed. Quiet title is recommended for older liens. IRS liens survive if the IRS was not properly notified. NYC's system is distinct from upstate counties and should be researched separately.

Quick Due Diligence Checklist for New York

Verify property is still on the auction list within 48 hours of sale (redemptions happen until the last minute)

Check for federal IRS liens — they survive the tax sale in New York

Search for HOA liens and municipal code violations — these may survive in some counties

Budget for foreclosure costs — required in New York to convert a lien to deed

Budget for quiet title action — required in New York before title insurance will issue

Drive the property or use street view to confirm structure exists and is accessible

Verify assessed value vs. back taxes owed — if taxes exceed assessed value, it may be a junk property

Source: N.Y. RPTL Art. 11 §1102 et seq. · Verified: January 2025 · Always verify current laws directly with the New York state statutes and your county treasurer. This is not legal or investment advice.

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