Sale held Friday, September 11, 2026

Not verified from a source yet.

New York is administered tax district by tax district rather than by one statewide sale process. Under Real Property Tax Law article 11 a district enforces delinquent taxes either by selling the tax lien or by an in rem foreclosure proceeding, and counties, cities and towns outside article 11 (and those subject to it) may also enforce - including by selling tax liens - under a county charter, city charter, administrative code or special law, as 1190 recognizes. Where the court directs a sale in a foreclosure proceeding, the sale is a public auction by the enforcing officer with newspaper notice once a week for at least three successive weeks (1136(2)(c)), and property the district has already taken may be sold and conveyed with or without advertising for bids, needing governing-body approval only when the sale is not a public auction to the highest bidder (1166(1)-(2)), so the format is hybrid. Because the statute fixes neither bidder registration, a deposit, a bidder identification form nor payment instruments, and because the annual lien and property sales run by individual counties and cities set those terms in their own terms of sale or through auction contractors, every such field in this record is left unknown. What the state law does define is the right a purchaser acquires: a delinquent tax lien may be foreclosed as in a mortgage action after the redemption period (1194(1)), any party may purchase at the resulting sale (1194(7)), and a conveyance under the foreclosure judgment bars all prior owners, lienholders and the state (1136(3)(c)).