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.