N.Y. Real Property Tax Law 1110 – Redemption, generally
§ 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.
Terms Used In N.Y. Real Property Tax Law 1110
- delinquent tax: include any unpaid tax or other charge against lands owned by the state. See N.Y. Real Property Tax Law 1102
- Enforcing officer: means any elected or appointed officer of any tax district empowered or charged by law to enforce the collection of tax liens on real property; provided, however, that (a) where no law provides otherwise, the enforcing officer shall be (i) in a county which is a tax district, the county treasurer or commissioner of finance, (ii) in a city which is a tax district, the official so empowered or charged by the city charter, (iii) in a village which is a tax district, the village treasurer, and (iv) in a town which is a tax district, the town supervisor; and (b) when the duties and powers of an "enforcing officer" are vested in two or more elected or appointed officials, the governing body of the tax district shall designate which of such officials shall act as enforcing officer for the purposes set forth in this article. See N.Y. Real Property Tax Law 1102
- Lien: A claim against real or personal property in satisfaction of a debt.
- Lien date: means the date on which the tax or other legal charges represented thereby became a lien, as provided by section nine hundred two of this chapter or such other general, special or local law as may be applicable, provided, that when the taxes of a school district are enforced by a tax district without being relevied by the tax district, and the lien date of the school district taxes differs from the lien date of the taxes of the tax district which are levied upon the same assessment roll, the later of the two such dates shall be deemed to be the lien date for purposes of this article. See N.Y. Real Property Tax Law 1102
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Tax district: means : (a) a county, other than (i) a county for which the cities and towns enforce delinquent taxes pursuant to the county administrative code, or (ii) a county wholly contained within a city;
(b) a city, other than a city for which the county enforces delinquent taxes pursuant to the city charter;
(c) a village, other than a village for which the county enforces delinquent taxes pursuant to section fourteen hundred forty-two of this chapter; or
(d) a town in a county in which towns enforce delinquent taxes pursuant to the county administrative code. See N.Y. Real Property Tax Law 1102
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.