Tax Sales and Sheriff Sales in New York

How tax sales work in New York

New York uses both methods, depending on the county and the kind of delinquency.

What the buyer earns. Deed counties: none. Nassau County liens: up to 10% per six-month period (bid down) for 24 months. NYC lien sale: 6%, 9% or 16% per year compounded daily depending on assessed value, plus a 5% surcharge..

Redemption. Two years after the lien date under RPTL 1110 (local law may extend to three or four years for residential or farm property), or the later date stated in the published notice; no redemption after the county's auction. Nassau County liens: 24 months after the sale (36 with a hardship extension) before a tax deed or foreclosure..

When and where the sales are held

Who runs them: County treasurer, commissioner of finance or other enforcing officer (county or city); Nassau County Treasurer and NYC Department of Finance for lien sales.

When: County auctions typically once or twice a year, often late summer and fall (Columbia County in August, Sullivan County in September and November); Nassau's lien sale is in February; the NYC lien sale is usually in late spring..

Where: Many upstate counties auction online or in person through contracted auction firms such as Auctions International (Columbia County); Nassau County's lien sale is online at nassau.newyorktaxsale.com..

The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.

Sheriff sales and foreclosure sales in New York

New York mortgage foreclosure is judicial: after a judgment of foreclosure and sale, a court-appointed referee sells the property at public auction, usually at the county courthouse, after publishing notice under RPAPL 231. There is no statutory right of redemption for the borrower after the referee's sale (only a 120-day federal redemption if the United States holds a lien); sheriffs conduct execution sales, not mortgage foreclosures.

A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in New York.

Official sources for New York

• RPTL §1110 redemption period
• RPTL §1166 disposition of foreclosed property
• Nassau County annual tax lien sale
• NYC Department of Finance lien sales

Statute: Real Property Tax Law Article 11 (§§1100-1194), including §1110 (redemption period) and §1166 (sale of foreclosed property); Nassau County Administrative Code §§5-37.0 et seq.; NYC Administrative Code §11-319 et seq.; RPAPL §§1351-1355 (foreclosure sales).

Questions people ask

Does New York sell tax liens or tax deeds?

New York uses both methods, depending on the county and the kind of delinquency. Most New York counties and cities enforce delinquent taxes under RPTL Article 11: the enforcing officer forecloses in rem after the redemption period (two years after the lien date, which local law may extend for residential and farm property), takes title, and sells the parcels at public auction, with the 2024 budget reforms requiring surplus above the taxes and costs to be returned to the former owner. New York City and Nassau County instead sell tax liens: Nassau's treasurer auctions liens each February with interest bid down from 10% per six months, and the City sells liens in bulk to a single lienholder who may foreclose after a year.

How long is the redemption period after a tax sale in New York?

Two years after the lien date under RPTL 1110 (local law may extend to three or four years for residential or farm property), or the later date stated in the published notice; no redemption after the county's auction. Nassau County liens: 24 months after the sale (36 with a hardship extension) before a tax deed or foreclosure.

What does the buyer earn if the owner redeems in New York?

Deed counties: none. Nassau County liens: up to 10% per six-month period (bid down) for 24 months. NYC lien sale: 6%, 9% or 16% per year compounded daily depending on assessed value, plus a 5% surcharge.

Who runs tax sales in New York?

County treasurer, commissioner of finance or other enforcing officer (county or city); Nassau County Treasurer and NYC Department of Finance for lien sales. Many upstate counties auction online or in person through contracted auction firms such as Auctions International (Columbia County); Nassau County's lien sale is online at nassau.newyorktaxsale.com.

When are tax sales held in New York?

County auctions typically once or twice a year, often late summer and fall (Columbia County in August, Sullivan County in September and November); Nassau's lien sale is in February; the NYC lien sale is usually in late spring.

Are sheriff sales in New York judicial?

New York mortgage foreclosure is judicial: after a judgment of foreclosure and sale, a court-appointed referee sells the property at public auction, usually at the county courthouse, after publishing notice under RPAPL 231. There is no statutory right of redemption for the borrower after the referee's sale (only a 120-day federal redemption if the United States holds a lien); sheriffs conduct execution sales, not mortgage foreclosures.

Can anyone bid at a tax sale or sheriff sale in New York?

Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.

Written from the New York statutes and official county pages, last checked October 27, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.