New York Tax Deed & Tax Lien Sales 2026

How tax sales work in New York

Most New York counties use in rem tax foreclosure under Article 11 of the Real Property Tax Law. The county forecloses on parcels that remain delinquent past the redemption deadline, takes title, and then sells the properties at a public auction. Investors buy deeds, not liens. A handful of jurisdictions differ: Nassau County sells tax liens to the public each February under its own county code, and New York City sells liens on certain classes of property to a trust in a program that does not involve individual bidders.

County auctions are usually run by a contracted auction firm, with a catalog published a few weeks ahead. Minimum bids are often low, but competition on improved houses in the Hudson Valley, Long Island and upstate cities can be intense.

Redemption and interest

Under Article 11, the owner generally has two years from the lien date to redeem, and counties may extend that for residential or farm property. Once the court enters the foreclosure judgment and the county takes title, redemption ends. Buyers at the auction therefore receive property with no redemption risk, but also earn no interest.

Following Tyler v. Hennepin County, New York changed its law in 2024 so that former owners can claim surplus proceeds after a foreclosure sale. Several counties suspended or restructured auctions while implementing this, so confirm the county’s current status.

When and where sales happen

Counties typically hold one auction per year, most between May and November, though some hold multiple sessions. Many use Auctions International or a similar firm with online bidding; others remain in person. The Nassau County Treasurer’s lien sale occurs annually in February. Deposits, buyer’s premiums and closing deadlines vary and are strictly enforced.

What to check before you bid

Read the county’s terms of sale in full, including whether the deed is quitclaim and what closing costs the buyer pays. Verify whether village, school district or water charges are cleared. Check for federal liens and for state environmental or building violations. Inspect from the street; interior access is rarely offered.

How AuctionScouts helps here

AuctionScouts aggregates county auction catalogs across New York, scores each parcel from 0 to 100 and flags surviving liens and unusual terms. The calendar tracks each county’s auction, registration and deposit dates.