Are New York tax sales a good opportunity?

New York sells tax deeds under N.Y. Real Property Tax Law Article 11, §§ 1100–1197 (Uniform Delinquent Tax Enforcement Act); for New York City lien sales, N.Y.C. Admin. Code §§ 11-301 et seq., esp. § 11-319. Whether a specific sale is a good opportunity depends on the parcels listed, the competition at that county's sale, and your max number — which is why investors research the list, not the headline.

New York Tax Sales: What Investors Need to Know This Season

Q: How do I get notified about New York tax sales?

Counties publish sale lists on their own schedules — County (or self-enforcing city/village) deed auctions after in rem foreclosure, scheduled by each tax district year-round; New York City's separate lien sale is held annually when authorized (the 2025 sale was June 3, 2025) LienToDeed watches those publications and alerts members when new New York properties are listed.

Blog / State spotlights

New York tax sales: the season preview

Quick answerNew York sells tax deeds for unpaid property taxes. Redemption: 2 years after the lien date by default under Article 11 (RPTL § 1110), extendable by local law to 3 or 4 years for residential or farm property, and shortened to 1 year for vacant and abandoned residential property (§ 1111-a); redemption ends at the in rem foreclosure judgment, after which the county resells the parcel with no further redemption Sales: County (or self-enforcing city/village) deed auctions after in rem foreclosure, scheduled by each tax district year-round; New York City's separate lien sale is held annually when authorized (the 2025 sale was June 3, 2025) Governing law: N.Y. Real Property Tax Law Article 11, §§ 1100–1197 (Uniform Delinquent Tax Enforcement Act); for New York City lien sales, N.Y.C. Admin. Code §§ 11-301 et seq., esp. § 11-319.

What's actually for sale

New York sells tax deeds. Verified against Tax Sale Atlas (Sep. 27, 2026): outside NYC, New York is a deed state — investors buy only foreclosed parcels the county already owns, not liens. The big exceptions are NYC, which sells liens in bulk through securitized NYCTL trusts to a single authorized buyer (no individual-investor auction; post-sale interest is 6%/9%/16% by assessed value plus a 5% surcharge), and charter jurisdictions such as Nassau County (lien sale) and Suffolk County (its own tax deed act). Secondary sources quoting a generic 'up to 20%' NY lien rate could not be verified against the statute and were not used.

The rate that decides your return

n/a — under RPTL Article 11 the tax district holds and forecloses its own lien, so no lien certificate is sold to investors and no investor interest rate applies; delinquency interest owed to the tax district is at the RPTL § 924-a rate, never less than 12% per year. NYC lien-sale purchasers charge the City's delinquency rates plus a 5% surcharge (see notes)

The clock you're investing against

Sale schedule: County (or self-enforcing city/village) deed auctions after in rem foreclosure, scheduled by each tax district year-round; New York City's separate lien sale is held annually when authorized (the 2025 sale was June 3, 2025)

Redemption: 2 years after the lien date by default under Article 11 (RPTL § 1110), extendable by local law to 3 or 4 years for residential or farm property, and shortened to 1 year for vacant and abandoned residential property (§ 1111-a); redemption ends at the in rem foreclosure judgment, after which the county resells the parcel with no further redemption

Where the sales happen

Auctions International and other county-retained auctioneers — many county deed auctions are online, some remain in-person, RealAuction (Nassau County lien sale), NYC: no public platform — bulk sale to a single authorized buyer only. Lists post on the county's schedule, change as owners redeem, and registration typically closes before sale day — the investors who see the list first set the market.

Watch New York lists for me

LienToDeed scans the published lists and texts you when new New York properties post — scored, with a max bid or max rate.

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Deep dives: New York laws · New York investing guide · New York sale calendar. Law verified 2026-10-30.