Back taxes: the deadline is real, and it is county-specific

How the process generally works in New York

Under New York's Real Property Tax Law, taxing jurisdictions may commence an in rem foreclosure after taxes have been delinquent for a statutory period, commonly two years for many jurisdictions, though the City of Buffalo, Erie County, Niagara County and individual towns each administer their own enforcement.

You generally retain the right to redeem by paying the arrears, interest and fees up until a redemption deadline set in the published notice. After that date, the ability to cure disappears quickly. Recent changes in law have also affected how surplus proceeds are treated following a tax foreclosure sale, which is worth asking an attorney about specifically.

Do these first

• Call the enforcing officer for your jurisdiction and get the exact redemption deadline in writing
• Get a full payoff figure including interest, penalties and fees, not just the tax amount
• Ask whether an installment agreement is available; many jurisdictions offer one
• Check for other liens: water charges, demolition costs, and code fines often ride along
• Talk to a housing counselor or attorney before signing anything with anyone

Where a sale protects you

If the property is worth meaningfully more than the arrears and everything else owed against it, selling before the redemption deadline converts equity you would otherwise lose into cash. That is a legitimate use of a fast, certain transaction.

If the arrears and liens approach or exceed the value, a sale may not be possible and other options should be explored. We will run those numbers with you plainly rather than string you along.