New York (NY) Tax Deed Sales

Sale Type: Tax Deeds (Except NYC)
Bid Method: Highest Bid
Sale Date(s): Year Round
Statute Section(s): CH 50-a, Article 11
Over-the-Counter: Yes
State Website:

New York State Overview

  • GIS and mapping data – This state site is a very good resource to find state, county, and other municipal GIS systems.
  • The five counties of New York City were incorporated together as boroughs in 1898, as follows:
    • Manhattan, New York County
    • Queens, Queens County
    • Brooklyn, Kings County
    • Bronx, Bronx County
    • Staton Island, Richmond County
  • Obtaining county records has been made easier because of “FOIL”, a Freedom of Information Law that requires all of the government agencies to disclose and provide records free of hassle and real cost. This means parcel maps, title history, relevant property data is available through a quick email.
  • This Allegany County deed recording page is a great resource for instructions on recording deeds in New York.
  • In the state of New York, each deed must be accompanied by a Real Property Transfer Report.

In New York, the tax collector or treasurer will sell tax deeds to the winning bidders at the delinquent property tax sale.

  • Tax Sale Type: Tax Deed (Sec. 1166 (1)).
  • Contact: Tax Collector. (Sec. 1102).
  • Interest Rate and/or Penalty Rate: Not applicable.
  • Bid Procedure: Premium bid / highest bid. (Sec. 1102 (3)).
  • Redemption Period: Not applicable.
  • Law: New York Real Property Tax Law, Chapter 50-a, Article 11, “PROCEDURES FOR ENFORCEMENT OF COLLECTION OF DELINQUENT TAXES”
  • New York City’s Tax Lien Certificates Sale: The city of New York holds an annual tax lien sale, the winning bidder will receive a tax lien certificate.
State County Contact Info
NY Chautauqua
NY Chemung
NY Chenango
NY Clinton
NY Columbia
NY Cortland
NY Delaware
NY Dutchess
NY Erie
NY Essex
NY Franklin
NY Fulton
NY Genesee
NY Greene
NY Hamilton
NY Herkimer
NY Jefferson
NY Kings
NY Lewis
NY Livinston
NY Madison
NY Monroe
NY Montgomery
NY Nassau
NY New York
NY Niagara
NY Oneida
NY Onondaga
NY Ontario
NY Orange
NY Orleans
NY Oswego
NY Otsego
NY Putnam
NY Queens
NY Rensselaer
NY Richmond
NY Rockland
NY Saint Lawrence
NY Saratoga
NY Schenectady
NY Schoharie
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NY Steuben
NY Suffolk
NY Sullivan
NY Tioga
NY Tompkins
NY Ulster
NY Warren
NY Washington
NY Wayne
NY Westchester
NY Wyoming
NY Yates
NY Albany
NY Allegany
NY Bronx
NY Broome
NY Cattaraugus
NY Cayuga


States that offer Over-the-Counter Tax Lien Certificates