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N.Y. Real Property Tax Law § 1110

Redemption, generally

New York · New York Real Property Tax Law · Status: effective · Effective 2019-12-27

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N.Y. Real Property Tax Law § 1110, Redemption, generally, New York, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1128331
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§ 1110. Redemption, generally. 1. Real property subject to a delinquent tax lien may be redeemed by payment to the enforcing officer, on or before the expiration of the redemption period, of the amount of the delinquent tax lien or liens, including all charges authorized by law. If the enforcing officer is not authorized to receive such payments, such payment shall be made to the official who is so authorized. 2. The redemption period shall expire two years after lien date, except that a tax district may increase the redemption period for residential or farm property in the manner provided by section eleven hundred eleven of this article, or a tax district may reduce the redemption period for residential vacant and abandoned property to one year provided the property has been placed on a vacant and abandoned roll, or registry or list prior to the date on which taxes become delinquent in the local municipality, pursuant to section eleven hundred eleven-a of this article. Notwithstanding the foregoing, if the notice published pursuant to section eleven hundred twenty-four of this article specifies a later date for the expiration of the redemption period, the redemption period shall expire on the date so specified. 3. If a parcel is redeemed which has been included on a list of delinquent taxes that has been filed pursuant to section eleven hundred twenty-two of this article, the enforcing officer shall, upon request, issue a certificate of redemption. Upon the filing of such certificate with the county clerk, the county clerk shall enter on such list the word "redeemed" and the date of the filing opposite the description of such parcel on the list of delinquent taxes. Such notation shall operate to cancel the notice of pendency with respect to such parcel.