When The Taxes Go Unpaid
Real Prop. Tax Law § 1110 — redemption until two years after the lien date
Two years. Real property subject to a delinquent tax lien may be redeemed by paying the enforcing officer, on or before the end of the redemption period, the delinquent tax liens with all charges authorized by law. The redemption period expires two years after the lien date.
Longer, or shorter. A tax district may increase the redemption period for residential or farm property, or reduce it to one year for residential vacant and abandoned property placed on a registry before the taxes become delinquent. If the published notice specifies a later date, the period expires on that date.
The certificate. When a listed parcel is redeemed, the enforcing officer issues a certificate of redemption on request, and filing it with the county clerk cancels the notice of pendency.
What the redemption amount includes, the notices that must be given, and what happens to any money left after a sale are set out in other sections that are not on this page. Whether a particular property can still be redeemed is a question for a licensed New York attorney.
Sources for this section (1)
- Real Prop. Tax Law § 1110 — Redemption, and the two year redemption period
Legal information, not legal advice. Verified as of October 2026. Applying it to a particular situation is the work of a licensed New York attorney.