Behind on Property Taxes in New York?

Back Taxes in New York: Your Options

This page explains what happens in New York when property taxes on land go unpaid. Most counties enforce unpaid taxes under Article 11 of the Real Property Tax Law, through an in rem foreclosure case. The page covers the redemption period, the foreclosure petition and the 2024 law that returns surplus to former owners.

Rules vary. Some cities and towns enforce their own taxes, some places use local laws, and New York City has its own system. This page is general information, not legal or tax advice. For your own parcel, ask your county treasurer or the local enforcing officer.

When New York property taxes go delinquent

Due dates depend on your town, city, county and school district. Unpaid taxes become a lien on the land. Under Article 11, the clock for enforcement runs from the lien date set for your tax district. Ask the collector or county treasurer for your lien date, because it controls the deadlines below.

Interest and penalties

Interest and penalties are added to unpaid taxes at rates set by law and local rules, and they keep running until you pay. Your county treasurer can give an exact payoff.

Redemption

Under Article 11, the redemption period generally ends two years after the lien date. A tax district may make it longer for residential or farm property, or shorten it to one year for residential vacant and abandoned property that was on a registry before the taxes went delinquent (RPTL §1110).

To redeem, you pay all the unpaid taxes, interest, penalties and charges to the enforcing officer. Ask for a written payoff.

What the county does next: in rem foreclosure

Eighteen months after the lien date, or as soon as practical, the enforcing officer signs a petition of foreclosure for properties still subject to delinquent tax liens. For properties with a three or four year redemption period, it is 30 or 42 months after the lien date (RPTL §1123). You can still redeem until the redemption period ends.

Where a lien was sold to a private buyer, the buyer may foreclose it like a mortgage after the redemption period expires (RPTL §1194).

Surplus after a tax foreclosure

In 2024 New York changed its tax enforcement law so that when tax-delinquent property is sold, excess proceeds go to the former owner, and to lienors where appropriate. The state tax department notes that keeping the surplus was no longer possible after the 2023 U.S. Supreme Court decision in Tyler v. Hennepin County (NYS 2024 real property tax legislation summary). Ask the enforcing officer or an attorney about the claim steps.

Your options if you are behind

Your best choice depends on the land, the amount owed and where you are in the redemption period.

• Pay the full amount owed, with penalties, interest and costs, before the next step in the process.
• Ask the tax office whether it offers a payment plan, and get the terms in writing.
• Sell the land before the deadline. The back taxes are paid from the sale at closing.
• If the land was inherited, gather the death certificate and any will or probate papers early, because a sale needs someone with authority to sign.
• If the numbers are large or a deadline is close, talk to a real estate attorney.

Selling land with back taxes in New York

You can sell land with delinquent taxes before the redemption period ends and a foreclosure judgment is entered. At closing, the title company or closing attorney gets a payoff from the county treasurer and pays it from the sale price. The lien is released and the buyer gets clear title.

EasyLotBuyer buys vacant land in New York for cash, including lots with back taxes, liens, title issues or no road access, and land from heirs and estates. We make a cash offer within 24 hours, charge no fees or commissions, and pay the closing costs. We can close in as few as 7 days. Back taxes are paid at closing from the sale.

Where to check your tax status

Current bills: your town or city tax collector. Delinquent taxes, lien dates and foreclosure lists: usually your county treasurer or finance office. The state tax department lists local assessment officials for each municipality.