County Directory
New York County
Tax Foreclosure Directory
Tax foreclosure sales in New York are conducted at the county level. Each county's tax office manages delinquent property tax collections, conducts tax sales, and holds any resulting surplus funds.
Showing 5 of 5 counties
Sale Type
Tax Lien
Redemption Period
6 months to 1 year (varies by county; NYC: 2+ years before foreclosure)
Surplus Funds Office
County Treasurer / Tax Collector
Kings County
County seat: Brooklyn
Queens County
County seat: Jamaica
New York County
County seat: Manhattan
Suffolk County
County seat: Riverhead
Bronx County
County seat: Bronx
How Tax Sales Work at the County Level in New York
In New York, property tax collection and tax foreclosure sales are administered at the county level. Each county's tax office is responsible for collecting delinquent property taxes and, when necessary, initiating tax sale proceedings. The sale type statewide is Tax Lien, though specific procedures and timelines may vary by county.
County files judicial in rem foreclosure after 2+ years of delinquency; NYC sells liens to investors
Following the U.S. Supreme Court's decision in Tyler v. Hennepin County (2023), governments cannot retain surplus proceeds from tax foreclosure sales beyond what is owed in taxes, penalties, and fees. If your former property sold for more than the tax debt, you may have a constitutional right to the excess funds. The redemption period in New York is 6 months to 1 year (varies by county; NYC: 2+ years before foreclosure).
Need Help With Surplus Funds in New York?
AuctionBlock.org is a mission-driven company that helps former property owners recover surplus funds from tax foreclosure sales. Our fee is a flat $2,000, paid only if we successfully recover your funds.
Legal Disclaimer: The information on this page is provided for educational purposes only and does not constitute legal advice. County-level procedures and contacts may change without notice. The county data shown reflects the most populous counties in New York and may not be exhaustive. For advice specific to your case, consult with a licensed attorney in New York or contact your county tax office directly. AuctionBlock.org is a mission-driven company and does not provide legal representation.