🚨 City of Buffalo In Rem No. 56 — Redemption deadline: August 28, 2026. Hundreds of parcels across all 13 Buffalo districts. (716) 557-7005 | Get a Free Cash Offer →
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CITY OF BUFFALO
DELINQUENT PROPERTY TAXES
WHAT’S COMING IN 2026
The City of Buffalo has filed In Rem No. 56 (Index 2025-600468) in Erie County Court — the first city in rem action in several years — covering hundreds of parcels across all 13 Buffalo districts. The redemption deadline is August 28, 2026. After that date, properties go to auction. If you have delinquent taxes, user fees, or sewer rent, the window to act is open — but it closes on August 28.
The City of Buffalo has filed a Petition and Notice of Foreclosure (Index No. 2025-600468, In Rem No. 56) in Erie County Court to enforce payment of delinquent taxes, user fees, and sewer rent liens. This is the first City of Buffalo in rem auction in several years — and it covers hundreds of parcels across all 13 Buffalo districts, including Fillmore, Seneca, Clinton, South Park, and the Broadway corridor.
Redemption deadline: August 28, 2026. To redeem your property, full payment of all delinquent taxes, user fees, sewer rent, penalties, interest, and fees must be made to the City of Buffalo Tax Office, Room 114, City Hall, 65 Niagara Square, Buffalo NY 14202 — by cash, certified check, bank check, or money order only. No personal checks accepted.
The complete Schedule “A” list of properties is available for public inspection at the Erie County Clerk’s Office and at Room 117, City Hall, 65 Niagara Square. If you think your property may be on the list, check Schedule A or call the Assessment & Taxation Department at (716) 851-5733 immediately. If you have received a notice — or want to know if your property is included — call NCB at (716) 557-7005 or see the free legal help section below.
City of Buffalo vs. Erie County — Two Separate Processes
Most Buffalo homeowners don’t realize there are two completely separate tax enforcement systems that can target their property simultaneously. The City of Buffalo runs its own in rem foreclosure process under the City Charter — independently of Erie County’s process. The city’s threshold is lower and its timeline can be faster.
| City of Buffalo | Erie County | |
|---|---|---|
| Delinquency threshold | 1 year | 2 years |
| Governing authority | City Charter §593 / Assessment & Taxation Dept | Erie County Tax Act / ECRPTS |
| What triggers foreclosure | Taxes, user fees, sewer rent, water bills — any combination | Unpaid county tax liens only |
| Auction venue (historical) | Buffalo Niagara Convention Center | Buffalo Niagara Convention Center |
| Last auction held | In Rem No. 56 — Index 2025-600468 — redemption deadline Aug 28, 2026 | In Rem 173 commenced Sept 9, 2025 |
| Payment plan contact | (716) 851-5733 ext. 2 | (716) 858-8400 |
| Can run simultaneously? | Yes — both processes can target the same Buffalo property at the same time | |
What the City of Buffalo In Rem Process Looks Like — Step by Step
The City of Buffalo’s in rem foreclosure process is governed by Section 593 of the City Charter and administered by the Department of Assessment and Taxation. Here is the sequence, from first missed payment to auction gavel:
| Bills Due | City property taxes are billed in two halves annually. Sewer rent is billed with the property tax bill. User fees (garbage collection) are billed annually with coupons. Water bills are separate — billed directly by Buffalo Water (managed by Veolia). |
| Delinquency | Any unpaid balance becomes delinquent after the due date. Penalties and interest begin accruing. All city charges — taxes, user fees, sewer rent, water — carry super-priority lien status ahead of mortgages. |
| 1 Year Unpaid | City reaches the legal threshold to begin in rem proceedings. The Treasury & Collections Division can establish payment agreements at this stage to prevent foreclosure — call (716) 851-5733 ext. 2. |
| Lis Pendens Filed | The City files a Lis Pendens — “pending lawsuit” — with the Erie County Clerk and publishes notice in a newspaper of record (Buffalo Business First). This is the first formal legal step. In Rem No. 56 (Index 2025-600468) was filed in Erie County Court — the published notice in February 2026 covered hundreds of parcels across all 13 Buffalo districts. |
| Petition Filed | City files a formal Petition and Notice of Foreclosure. All property owners are notified. This is the last point to enter a payment plan or contest the proceeding. |
| Redemption Deadline | Final deadline to pay all delinquent amounts — taxes, user fees, sewer rent, water, penalties, interest, and legal fees — to retain the property. Missing this deadline is typically unrecoverable. A cash sale closing before this date stops the process entirely. |
| Auction | Property sold at public in rem auction. Historically held at the Buffalo Niagara Convention Center. The city recovers its debt. Any surplus above the total owed is subject to a claims process — former owners often receive little after all city charges, legal costs, and other liens are satisfied. |
Accrued Penalties — What Delinquent Buffalo Taxes Actually Cost Over Time
The longer city taxes and fees go unpaid, the larger the payoff grows — and the penalty math compounds fast. Here’s a realistic example of what a moderate Buffalo delinquency looks like over 2–3 years:
Illustrative example based on typical City of Buffalo penalty rates. Actual amounts vary. Contact the Assessment & Taxation Department at (716) 851-5733 for your specific delinquency statement.
The key insight: a $6,000 delinquency doesn’t stay at $6,000. By the time in rem proceedings are underway, the total payoff required to redeem the property is typically 50–80% higher than the original balance. Homeowners who receive Lis Pendens notices often discover their payoff is far larger than they expected because penalties have been accruing for years without regular statements.
User Fees, Sewer Rent & Water Bills — The Charges Most Homeowners Miss
The City of Buffalo’s in rem foreclosure process is unique among WNY jurisdictions in one critical way: it can be triggered by unpaid user fees, sewer rent, or water bills alone — not just property taxes. Many Buffalo homeowners don’t realize these charges carry the same super-priority lien status as property taxes and can independently send their property into foreclosure proceedings.
User Fees (Garbage Collection)
The City bills garbage collection as a user fee — typically annually, with coupons. Many homeowners miss payments when the city switched to annual billing from the previous quarterly system. Unpaid user fees become a lien on the property and are included in the city’s in rem foreclosure action. The Treasury & Collections Division handles payment agreements for delinquent user fee accounts specifically — call (716) 851-5733 before the Lis Pendens is filed.
Sewer Rent
Sewer rent is charged by the Buffalo Sewer Authority and billed with your property tax bill twice annually. It covers maintenance of the sewer infrastructure. Unpaid sewer rent becomes a lien with the same priority as property taxes and is included in the city’s in rem action. The Buffalo Sewer Authority also offers an Affordable Sewer Program for qualifying low-income and senior homeowners — credits of up to $90/year are available.
Water Bills
Buffalo Water (managed by Veolia) bills separately from property taxes. Under Buffalo Water Board Regulations, delinquent water bills become liens on the property and left unpaid can result in loss of the property at the city’s annual tax sale. Critically: if you purchase a Buffalo property, you inherit all prior unpaid water bills — the lien follows the property, not the previous owner. Call Buffalo Water at (716) 851-5700 for delinquency information.
Important: All four charges — property taxes, user fees, sewer rent, and water bills — are tracked and billed separately by different city departments. It’s entirely possible for a homeowner to be current on taxes but delinquent on user fees, or vice versa. Request a complete delinquency statement from the Assessment & Taxation Department at (716) 851-5733 and from Treasury & Collections to get a full picture of what’s owed.
Tyler v. Hennepin — What the 2023 Supreme Court Decision Means for Buffalo Homeowners
In 2023, the U.S. Supreme Court ruled in Tyler v. Hennepin County that municipalities must return any surplus proceeds from tax foreclosure sales to the former property owner — the practice of keeping all auction proceeds even when they exceed the tax debt violates the Constitution’s Takings Clause. For Buffalo homeowners, this means that if your property is sold at auction for more than what you owed in taxes and fees, you are legally entitled to the difference.
In 2019, the City of Buffalo kept $3.6 million in surplus funds from tax auction sales and set up a program to return them — but reportedly failed to deliver the money to former owners. Under Tyler, municipalities can no longer retain surplus proceeds. If your property has already been sold at a Buffalo tax auction and you believe surplus funds were not returned to you, contact a legal aid organization below. This is an active area of litigation in New York State.
Free Legal Help — Buffalo Resources for Delinquent Tax Foreclosure
The City of Buffalo’s in rem foreclosure page specifically states: “Qualified free help is available — watch out for companies or people who charge a fee for these services.” All of the following organizations provide free assistance to qualifying homeowners:
Legal Aid Bureau of Buffalo
Free legal representation for qualifying homeowners in active tax or mortgage foreclosure proceedings. Serves Erie and Niagara County. Apply online or by phone.
(716) 853-9555 ext. 453
(716) 416-7439 — apply by phone
legalaidbuffalo.org
ECBA Volunteer Lawyers Project
Foreclosure Prevention Project of Buffalo and WNY. Free tax foreclosure assistance for income-qualifying clients. Appointment required — initial review by phone.
ecbavlp.com/foreclosure
Western New York Law Center
Free legal services including housing and foreclosure defense. Has previously filed suit challenging City of Buffalo’s foreclosure process on behalf of homeowners.
wnylc.com
Center for Elder Law & Justice
Free legal services for seniors facing tax foreclosure, including Buffalo in rem proceedings. Specializes in protecting elderly homeowners from losing their homes.
elderlawjustice.org
Neighborhood Legal Services
Free legal aid for low-income individuals in Buffalo. Housing and foreclosure defense among core practice areas. Walk-in and appointment services available.
nls.org
City of Buffalo — Payment Plans
Assessment & Taxation can help establish court-ordered payment plans before foreclosure. Treasury & Collections handles user fee payment agreements specifically. Call before the Lis Pendens is filed — options narrow after that point.
(716) 851-5733 ext. 2 (taxes)
(716) 851-5733 (user fees / Treasury)
buffalony.gov/1851
Selling Before the Buffalo In Rem Auction — How NCB Can Help
A cash sale to NCB before the redemption deadline stops the in rem process entirely. All delinquent taxes, user fees, sewer rent, water arrears, penalties, and legal fees are paid at closing from the purchase proceeds through the title company — you pay nothing out of pocket. You receive whatever equity remains after all charges are satisfied.
For Buffalo homeowners in the current 2026 Lis Pendens list — the window is open but it won’t stay open. We can assess your property within hours of your call, deliver a cash offer within 24 hours, and close in as little as 48 hours for urgent situations. The sooner you call, the more options you have.
City of Buffalo Neighborhoods & All Erie County — Areas We Serve
NCB buys homes throughout the City of Buffalo and all Erie County municipalities. Delinquent taxes, user fees, sewer arrears — all paid at closing.
City of Buffalo Delinquent Taxes — FAQ
Is the City of Buffalo really holding a tax foreclosure auction in 2026?
Yes — and it’s already in motion. The City of Buffalo has filed a Petition and Notice of Foreclosure (Index No. 2025-600468, In Rem No. 56) in Erie County Court, covering delinquent taxes, user fees, and sewer rent liens on hundreds of parcels across all 13 Buffalo districts — Fillmore, Seneca, Clinton, South Park, Broadway corridor, and more. The redemption deadline is August 28, 2026. This is the first City of Buffalo in rem action in several years. To check if your property is on the list, the full Schedule “A” is available at the Erie County Clerk’s Office and at Room 117, City Hall, 65 Niagara Square. Contact us immediately at (716) 557-7005 if you have received a notice or believe your property may be included.
How long before the City of Buffalo can foreclose on my property?
The City of Buffalo can initiate in rem foreclosure proceedings after just one year of delinquency — faster than Erie County’s two-year threshold. Once Lis Pendens is filed, the process moves through petition, notice, and redemption deadline before the auction. The exact timeline depends on when the city files and sets the redemption date. Given the multi-year pause, the 2026 process may include properties that have been delinquent for several years. Call the Assessment & Taxation Department at (716) 851-5733 to find out your specific status.
Can unpaid garbage fees (user fees) really cause me to lose my home in Buffalo?
Yes — and this surprises many Buffalo homeowners. City of Buffalo user fees (garbage collection) carry the same super-priority lien status as property taxes. They are included in the city’s in rem foreclosure action alongside taxes and sewer rent. The city bills user fees annually with coupons. Some homeowners miss payments when the billing system changed from quarterly to annual, or simply don’t realize the coupons need to be returned with payment. If you have unpaid user fees, call Treasury & Collections at (716) 851-5733 to establish a payment agreement before the Lis Pendens is filed.
Can unpaid water bills cause a Buffalo property to go into foreclosure?
Yes. Under Buffalo Water Board Regulations, delinquent water bills become liens on the property and can result in loss of the property at the city’s annual tax sale. Water is billed separately by Buffalo Water (managed by Veolia) from your property tax and sewer bills — it’s possible to be current on taxes but delinquent on water, or vice versa. If you’re behind on water, call Buffalo Water at (716) 851-5700. Important for buyers: all prior unpaid water bills follow the property at sale — you inherit them. A title search catches this before closing.
What are the penalty rates on delinquent City of Buffalo taxes?
The City of Buffalo charges penalty interest in the range of 12–18% annually on delinquent property taxes, compounding on top of the original balance. A $6,000 delinquency can grow to $9,000–$11,000 or more by the time in rem proceedings are underway, once you add years of interest, any new charges added, and legal/filing fees. The longer the delinquency sits, the larger the payoff required to redeem the property. Call (716) 851-5733 for your exact current balance — the number is often higher than homeowners expect.
What is the Tyler v. Hennepin decision and does it apply to Buffalo?
In 2023, the U.S. Supreme Court ruled in Tyler v. Hennepin County that municipalities must return surplus proceeds from tax foreclosure sales to the former property owner — keeping the entire auction price when it exceeds the tax debt violates the Constitution’s Takings Clause. This applies to the City of Buffalo. In 2019, Buffalo reportedly retained $3.6 million in surplus funds from the tax auction and failed to return them to former owners. Under Tyler, the city can no longer do this. If your property was sold at a Buffalo in rem auction and you believe surplus funds weren’t returned to you, contact the WNY Law Center at (716) 855-0203 or Legal Aid Bureau at (716) 853-9555 — this is an active area of litigation.
Can I sell my Buffalo home during an active in rem foreclosure proceeding?
Yes — as long as closing occurs before the redemption deadline expires. NCB can purchase your property at any stage of the city’s in rem process. We have closed Buffalo delinquent tax purchases in as little as 48 hours when the deadline required it. All delinquent taxes, user fees, sewer rent, water arrears, penalties, and legal fees are paid at closing from the purchase proceeds. Call (716) 557-7005 immediately if you have received a Lis Pendens or Petition notice — time is the critical variable.
What happens to my equity at the Buffalo tax auction?
The city’s primary goal at auction is to recover the full amount owed — taxes, user fees, sewer rent, water, penalties, interest, and legal fees. Properties frequently sell below market value. Any surplus above the total owed is subject to a claims process. Under Tyler v. Hennepin (2023), the city must return surplus funds to former owners — but navigating that process requires legal action. Selling to NCB before the auction eliminates this uncertainty entirely: all charges are paid at closing and you receive the remaining equity directly.
What is the difference between the City of Buffalo and Erie County in rem processes?
They are completely separate legal proceedings run by different government entities. The City of Buffalo’s process covers properties within city limits and includes taxes, user fees, sewer rent, and water bills — with a 1-year delinquency threshold. Erie County’s process (administered by the Erie County Real Property Tax Services) covers county tax liens on properties throughout Erie County — including suburban municipalities — with a 2-year threshold. A property in the City of Buffalo can be in both processes simultaneously. See our full Erie County delinquent taxes guide →
Is there a payment plan option to avoid the City of Buffalo tax auction?
Yes — but only before certain legal deadlines. The Department of Assessment and Taxation can assist with court-ordered payment plans, and Treasury & Collections can establish payment agreements specifically for delinquent user fee accounts. Once the redemption deadline passes, these options close. Call (716) 851-5733 ext. 2 for property taxes and (716) 851-5733 for user fees as soon as possible. The city’s own website states: “The longer you wait, the fewer options you may have. Do not ignore any notices you are receiving.”
How quickly can NCB close on a City of Buffalo delinquent tax property?
As fast as 48 hours for urgent situations — when a redemption deadline requires it. Standard closings typically take 14–21 days, covering title search, payoff verification, and closing coordination. Because NCB pays cash, there are no bank delays or financing contingencies. The main variable is title clearance speed. Call (716) 557-7005 and tell us your situation and any known deadlines — we’ll give you a straight answer on what’s possible.
What if I can’t afford to pay the delinquent amount — are there any programs?
Several options exist before the redemption deadline: (1) Payment plans — call (716) 851-5733 ext. 2 immediately. (2) Free legal aid — Legal Aid Bureau (716) 853-9555, VLP (716) 847-0662, WNY Law Center (716) 855-0203, Center for Elder Law & Justice (716) 853-3087. (3) Affordable Sewer Program — income-qualifying seniors and low-income residents can receive credits on sewer charges. (4) Property tax exemptions — senior, veteran, and disability exemptions may reduce current and future taxes. (5) Cash sale to NCB — if equity exists, a sale pays all delinquencies from proceeds and puts remaining money in your pocket. Call (716) 557-7005 for a no-obligation equity assessment.
Nickel City Buyers — City of Buffalo Delinquent Taxes
Nickel City Buyers, LLC purchases homes from City of Buffalo homeowners with delinquent property taxes, user fees, sewer rent, and water bill arrears at any stage of the city’s in rem foreclosure process. All delinquent amounts paid at closing. Serving all Buffalo neighborhoods — East Side, West Side, South Buffalo, North Buffalo, Elmwood Village, Allentown, University District, Lovejoy, Seneca-Babcock, and all surrounding city areas — as well as Cheektowaga, Amherst, Tonawanda, West Seneca, Hamburg, Orchard Park, Lancaster, Depew, Kenmore, Lackawanna, Williamsville, East Aurora, Clarence, Grand Island, Niagara Falls, Lockport, North Tonawanda, and all of Erie and Niagara County. Address: 3842 Harlem Rd STE 400-339, Cheektowaga, NY 14215. Phone: (716) 557-7005. A+ BBB · 33 five-star reviews · 300+ homes since 2013.