Tyler v. Hennepin County
2023U.S. Supreme Court ruling holding that retaining surplus proceeds from a tax sale violates the Takings Clause; forced New York to amend Article 11.
NY
New York
Tax Deed
New York tax auctions are conducted primarily at the county level under Article 11 of the Real Property Tax Law, utilizing a hybrid in-person and online model. Following the Tyler v. Hennepin County decision, the key differentiator is the mandatory requirement for municipalities to provide a mechanism for former owners to recover surplus sale proceeds.
| Upcoming auctions | 0 |
| Counties covered | 62 |
| Scored properties | 0 |
| Last updated | Apr 15, 2026 |
Quick facts
- Sale type
- Hybrid (In rem)
- Redemption period
- 2 years (standard)
- Sale frequency
- Annual (varies)
- Minimum bid
- Taxes + interest + costs
- Deed type
- Tax Deed
- Bidder deposit
- Varies (e.g., 20%)
- Surplus rights
- Required post-Tyler
Statutory framework
| Sale Type | Hybrid |
| Redemption Period | The standard redemption period is two years after the lien date, though it may be extended for residential or farm property or reduced to one year for certain abandoned properties. Owners may also redeem until the date specified in the published notice of foreclosure if that date is later than the statutory period. |
| Penalty / Interest | Interest is generally 1% per month or portion thereof, subject to local variations, with additional penalties and administrative fees added during the foreclosure process. |
| Jurisdiction Type | County |
| Jurisdiction Count | 62 |
| Typical Sale Month | Varies by county; typically spring or fall. |
| Assessor Portal | — |
| GIS Portal | — |
| Tax Portal | — |
Sale mechanics
Auctions are typically hybrid, combining in-person and online bidding. Bidders must usually pre-register and provide a non-refundable deposit. The minimum bid generally covers back taxes, interest, penalties, and administrative costs. Winning bidders must pay the balance within a strict timeframe, often 30 days, or risk forfeiting their deposit.
Post-sale obligations
The buyer receives a tax deed after the foreclosure process is finalized and the balance is paid. The buyer is responsible for property maintenance immediately upon taking title. While the county handles redemption notification, buyers must be aware of potential procedural challenges and ensure compliance with surplus fund requirements following the Tyler v. Hennepin County decision.
Quiet title cost estimator
Estimate attorney and court costs for clearing title after a New York tax deed purchase.
Estimated cost$5,000
Timeline9 mo.
Notable counties
Key New York counties for tax deed investors.
Suffolk County
Known for high-volume auctions and a hybrid system.
Albany County
Frequently utilizes online platforms like Auctions International for in rem sales.
Erie County
Active in tax foreclosure proceedings with established procedures for public auctions.
Recent statutory changes
- L. 2024, ch. 55, pt. BB (Effective 2024): Amended Article 11 to address the U.S. Supreme Court's Tyler v. Hennepin County decision, confirming the rights of former owners to claim surplus proceeds from tax foreclosure sales.
How to bid at a New York tax deed auction
Step-by-step process for participating in New York tax deed sales.
- 1
Research the catalog
Review the list of properties published by the county treasurer.
- 2
Perform due diligence
Conduct title searches and physical inspections of the properties.
- 3
Pre-register with the county
Complete all required registration forms and provide necessary identification.
- 4
Post the required deposit
Submit the non-refundable deposit as specified by the county's terms.
- 5
Attend and submit bids
Participate in the auction either in-person or via the designated online platform.
- 6
Pay the balance
Remit the remaining purchase price within the county's strict deadline to receive the deed.
Applicable statutes
Primary statute sections governing tax deed sales in New York.
N.Y. Real Prop. Tax Law § 1110
Redemption, generally
N.Y. Real Prop. Tax Law § 1125
Personal notice of commencement of foreclosure
N.Y. Real Prop. Tax Law § 1136
Final judgment in foreclosure
Notable case law
Landmark court decisions affecting New York tax deed investors.
Kennedy v. Mossafa
2003New York Court of Appeals case establishing that RPTL Article 11 procedures are presumed to provide due process if statutory notice requirements are met.
Frequently asked questions
Common questions from New York tax deed investors.
- The period is generally two years from the lien date (RPTL § 1110), but can be extended by local law or the published foreclosure notice.
- While not always mandatory, it is highly recommended to clear potential clouds on title and ensure marketability for future sales.
- The primary risk is a procedural defect in the foreclosure process, such as failure to serve proper notice to all interested parties (RPTL § 1125).
- If the county failed to follow strict statutory notice requirements, the court may set aside the tax deed (RPTL § 1136).
- Counties typically use a hybrid model, combining in-person bidding with online platforms like Auctions International.
- Generally, no; properties are sold "as-is," and buyers are responsible for their own due diligence.
How does New York's redemption period work?
Do I need a quiet title action?
What title risks should a buyer know?
What happens if the former owner challenges the sale?
How are auctions conducted?
Can I inspect properties before bidding?
Title Risk Flags
Procedural defects in notice, potential surplus equity claims by former owners, and environmental liabilities associated with neglected properties.
Data sourced from public state statutes, county recorder offices, and AuctionSift's proprietary county monitoring network. Updated weekly.