Delinquent Tax Propertiesin Buffalo & Erie County
Look — I get it. Property taxes are a pain. But they’re required, and trust me, I pay them too — I own properties across WNY and every one of them has a tax bill. We have to pay them to keep what we own. That’s just the deal. But if you’ve fallen behind, I’m not here to lecture you. I’m here to help you understand exactly what you’re dealing with — because in Buffalo, it’s more complicated than most people realize — and to give you real options before the situation takes the choice out of your hands.
And if selling the property is something you’ve been thinking about — even quietly — we can make you a cash offer with no obligation and no pressure.
What Is a Delinquent Tax Property in Buffalo NY?
A delinquent tax property is any property where the owner has fallen behind on what’s owed to Erie County, the City of Buffalo, or both — plus any unpaid user fees like sewer rent or sidewalk assessments that have attached to the title. In Buffalo specifically, you can be hit with three separate layers of charges from three different agencies, each running its own enforcement process on its own clock. The problem is most homeowners don’t realize that until two or three of them are already in motion. We’re here to break all of it down — and if selling makes sense, we can pay every balance at closing from the proceeds so you don’t have to come up with anything before then. See the breakdown of all three charge types →
| 12–18% Annual penalty interest — Erie County | 3 layers County taxes + city taxes + user fees | $0 Out of pocket — all taxes paid at closing | 48 hrs NCB’s fastest close for urgent situations |
County Taxes, City Taxes, and User Fees — They’re Not the Same Thing
Here’s what most people don’t know going in: if you own a home in the City of Buffalo, you’re not dealing with one tax bill. You’re dealing with three separate agencies that can each be owed money — and each one enforces on its own timeline, independently of the others. I’ve seen homeowners who thought they were fine because they were paying one of them. They weren’t fine. That’s one of the most common ways this spirals into something much bigger than it started as.
Erie County levies its own property tax on every parcel in the county — including city of Buffalo properties. This is the tax most people think of first. It’s due January 1 each year, and the moment it goes unpaid, penalty interest starts accruing at 1–2% per month (12–18% annually) on top of the original balance. After sustained delinquency — typically 2–3 years — the county initiates in rem tax foreclosure proceedings through Erie County Supreme Court. That’s when the clock really starts running.
Here’s something a lot of Buffalo homeowners don’t know: for years, Erie County was not aggressively enforcing unpaid county tax liens on City of Buffalo properties, even when those same owners were paying their city taxes on time. Some people exploited that gap for years, letting the county balance grow while staying current with the city. That window has closed. Erie County has become significantly more active about pursuing unpaid county balances on Buffalo properties. If you’ve been doing this — or think you have — look up your balance at erie.gov/ecrpts before the county makes the decision for you.
The City of Buffalo has its own Assessment & Taxation Department that operates entirely separately from Erie County. City taxes fund city services and are collected on the city’s own billing schedule. If they go unpaid long enough, the city administers its own annual in rem foreclosure auction — completely separate from the county’s process — under Section 593 of the City of Buffalo Charter.
These are two different bills from two different agencies. Paying your city taxes doesn’t touch your county balance. Paying your county taxes doesn’t touch your city balance. If you’re in a payment plan with the city, the county can still foreclose. A Buffalo homeowner behind on both county and city taxes faces two separate enforcement timelines running at the same time. Most homeowners in that position don’t realize it until both processes are already in motion.
Homeowners in suburban Erie County — Cheektowaga, Amherst, West Seneca, Hamburg, and so on — pay local town taxes and deal primarily with the county enforcement process only. No separate city layer.
This is the layer that catches the most people off guard, because it doesn’t look like a tax bill. The City of Buffalo Assessment & Taxation Department also prepares and distributes what they call local assessment bills for user fees — and these attach to your property’s title as liens exactly the same way unpaid taxes do.
Sewer rent is a recurring charge based on water usage. If it goes unpaid, it accumulates as a lien. Sidewalk assessments happen when the city repairs a deteriorated sidewalk in front of your property and bills the owner for the work. Ignore that bill, and it becomes a lien. Demolition charges are the most serious: when the city orders an unsafe structure demolished, the full cost of that demolition attaches to the land. Those bills can run $20,000–$50,000 or more, and they don’t go away when the structure does.
All of these get cleared at closing when NCB buys a property. Our title company runs a full lien search that pulls every open county tax balance, city tax balance, sewer rent lien, sidewalk assessment, and demolition charge. Every one of them gets paid from the purchase proceeds at closing. You don’t sort any of it out first. See how NCB handles multiple liens at closing →
Paying your city taxes while letting the county balance grow — or staying current on taxes while ignoring sewer rent and sidewalk bills — feels like staying ahead of it. It isn’t. Each unpaid balance accrues penalty interest on its own, and each one can trigger its own enforcement process on its own schedule. I’ve watched homeowners call us when the combined balance was double what it was when the first bill went unpaid. The math gets ugly fast. Call us early — (716) 557-7005 — and we’ll walk you through exactly where things stand. No pressure, no judgment. Just straight information.
What Actually Happens When Buffalo Property Taxes Go Unpaid
People call us and ask this all the time — “how bad is it, really?” The honest answer is: it depends entirely on where you are in the process. Some people catch it early. Some people call us the week of the auction. Here’s what the timeline actually looks like for a City of Buffalo property with delinquency at both the county and city level.
| Year 1 |
Taxes come due — penalties start immediately
County taxes are due January 1. School taxes are typically due September 1 of the prior year. The moment any balance goes past due, penalty interest starts accruing — it doesn’t wait for a notice or a warning. Erie County charges 1–2% per month on unpaid county balances. That’s a $5,000 tax bill growing by $600–$900 every single year, compounding on top of itself. |
| Apr 30 |
Formally delinquent with Erie County
Unpaid county taxes are returned to the Erie County Commissioner of Finance as formally delinquent. Notices go out. The balance keeps compounding. This is also when the county starts its enforcement clock — which matters for the in rem timeline that follows. |
| Year 2–3 |
In rem proceedings — both the county and city can act
Erie County files in rem tax foreclosure through Erie County Supreme Court. Simultaneously, the City of Buffalo runs its own annual in rem foreclosure auction under the City Charter. A Buffalo homeowner behind on both could be facing two separate enforcement processes at the same time. This is the stage where people describe feeling like the walls are closing in — because they are. |
| ⚠ Critical |
Redemption deadline — the last real window
Once in rem is filed, a strict deadline is set to either pay the full balance or transfer the property. This is the last window where selling to NCB preserves your equity. We’ve closed in 48 hours for homeowners who called us with days left. If you’ve received in rem paperwork from Erie County Supreme Court or the City of Buffalo, call (716) 557-7005 now — don’t wait. |
| Auction |
Property sold — equity typically gone
The property sells at tax auction. Proceeds go first to satisfy every balance — taxes, penalties, interest, costs. Whatever remains goes through a surplus claims process. Most former owners recover little to nothing. This is the outcome we’re trying to help you avoid. |
If you’re reading this and selling is something you’re starting to think about — even just turning it over in your head — here’s what that looks like with us.
Received In Rem Paperwork? Don’t Wait.
If the county or city has filed against your property, you have a deadline — and it’s closer than it feels. We’ve closed in 48 hours for Buffalo homeowners with days left on their redemption window. Call us now. All back taxes, city charges, and fees paid at closing from the sale proceeds — nothing out of your pocket before closing day.
Selling Before the Auction vs. Letting It Go
I know the decision to sell isn’t easy. It’s not just a property — it’s a home, and for a lot of people it’s also a significant piece of what they’ve built. But the difference in outcome between acting before the deadline and letting it go to auction is real, and I think it’s worth seeing it clearly before you decide anything.
| Sell to NCB Before Auction | Let It Go to Tax Auction | |
|---|---|---|
| All taxes, fees & liens cleared | ✓ At closing, from proceeds | ✗ From auction proceeds first |
| Your equity preserved | ✓ You receive what remains | ✗ Rarely anything left after costs |
| You control the outcome | ✓ Your timeline, your terms | ✗ County and city control everything |
| Repairs or cleanout required | ✓ None — sell as-is | ✗ Irrelevant at that stage |
| Out of pocket before closing | ✓ $0 | ✗ Property is already gone |
| Timeline | ✓ 7 days typical, 48 hrs if urgent | ✗ Auction calendar, you don’t set it |
| Foreclosure on public record | ✓ Clean title transfer | ✗ Public record, permanent |
Selling before the deadline isn’t giving up. It’s making a decision while you still have one to make. We’ve been doing this since 2013. I’d rather help you walk away with something than watch you lose it all at an auction where the county sets the terms.
How NCB Buys Delinquent Tax Properties in Buffalo — Start to Finish
We’ve bought homes with one year of back taxes and homes that were two weeks from auction. The process is the same either way — and I’ll tell you right now, it’s simpler than most people expect.
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01
You Tell Us What’s Going On
Call (716) 557-7005 or drop your address online. Just tell us where things stand — how far behind you are, what notices have come in, what your timeline looks like. I’ve heard every version of this. There’s nothing that surprises us and nothing to be embarrassed about. |
02
We Pull the Full Picture
We request your full delinquency statement from Erie County Real Property Tax Services and pull the city balance. We walk the property. Within 24 hours of the walkthrough, you have a written cash offer that accounts for every balance that will be cleared at closing. |
03
Close — Every Balance Cleared
We close through a licensed Erie County title company. At closing, every county tax balance, city tax balance, sewer rent lien, sidewalk assessment, and any other open lien is paid from the purchase proceeds. You receive what’s left. Nothing out of pocket before closing. |
County Taxes. City Taxes. User Fees.
We Handle All of It at Closing.
Whether you’re behind on your Erie County bill, your city bill, your sewer rent, or all three — NCB has handled every combination since 2013. You don’t need to sort it out before you call. That’s our job. A+ BBB · 33 five-star Google reviews · 300+ WNY homes purchased.
Delinquent Tax Properties Buffalo & Erie County — FAQ
What’s the difference between Erie County taxes and City of Buffalo taxes?
They’re two separate bills from two separate agencies that have nothing to do with each other. Erie County property taxes are levied and collected by Erie County Real Property Tax Services at 95 Franklin St, (716) 858-8400. City of Buffalo property taxes are levied and collected by the City of Buffalo Assessment & Taxation Department at (716) 851-5733 under the City Charter. Paying one has zero effect on the other. Both can initiate their own foreclosure process independently. Homeowners in suburban Erie County — Cheektowaga, Amherst, West Seneca — only deal with the county enforcement process since there’s no separate city tax layer outside Buffalo city limits.
What are user fees in the City of Buffalo and can they actually cost me my home?
Yes — user fees attach to your property title as liens, and unpaid liens can eventually trigger enforcement. The City of Buffalo Assessment & Taxation Department bills for sewer rent (recurring, based on water usage), sidewalk assessments (when the city repairs a deteriorated sidewalk in front of your property and charges the owner), and demolition costs (when the city demolishes an unsafe structure and bills the cost to the land — often $20,000–$50,000 or more). These aren’t traditional property taxes, but they attach and accumulate the same way. When NCB buys your property, our title company runs a full lien search that catches every one of these and clears them at closing. See how we handle multiple liens →
How long before Erie County or the City of Buffalo can foreclose for unpaid taxes?
The Erie County process typically takes 2–3 years from first delinquency to in rem filing. The City of Buffalo administers its own separate annual in rem foreclosure auction. Once either in rem process is initiated, the redemption deadline can arrive within months — not years. A Buffalo homeowner behind on both county and city taxes could face two simultaneous enforcement timelines. If you’ve received any court-related notices from Erie County Supreme Court or the City of Buffalo, call us immediately at (716) 557-7005. See the full Erie County process detail at our Erie County delinquent tax guide →
Do I have to pay off the back taxes before I can sell my house to NCB?
No — and this is the misconception we hear most often. You pay nothing before closing. When NCB buys your property, all delinquent county taxes, city taxes, penalty interest, sewer rent liens, sidewalk assessments, and any other open liens are paid at closing from the purchase proceeds through a licensed Erie County title company. You receive whatever equity remains after those balances are cleared. Nothing out of your pocket before closing day.
I’ve been paying my city taxes but ignoring the county bill. Am I in trouble?
Potentially, yes. For years, Erie County was less aggressive about enforcing unpaid county tax liens on City of Buffalo properties, even when those owners were current with the city. Some homeowners exploited that gap for years. That has changed. Erie County is significantly more active about pursuing unpaid county balances on Buffalo properties regardless of city tax status. If your county balance has been growing while you stayed current with the city, you need to know your exact county balance before Erie County decides to act. Look it up at erie.gov/ecrpts under Real Property Parcel Search, or call Erie County Real Property Tax Services at (716) 858-8400.
Can NCB buy my house if it’s already in the in rem process?
Yes — provided closing happens before the redemption deadline. We’ve closed in 48 hours for homeowners with days left on their deadline. The moment you call us, we start moving. We pull your full balance from the county and city, walk the property, and get a written offer to you within 24 hours. If you’ve received in rem paperwork, don’t read it and set it aside. Call (716) 557-7005 right now.
What happens to my equity if the property goes to tax auction?
Auction proceeds go first to satisfy every open balance — county taxes, city taxes, all accrued penalty interest, legal fees, and auction costs. Whatever remains goes through a surplus funds claims process. In most cases, by the time every creditor is paid, there’s little to nothing left for the former owner. Selling before the auction — even for less than full market value — almost always produces a better financial outcome because you control it. The county doesn’t.
Related Guides & Next Steps
Nickel City Buyers — Buying Delinquent Tax Properties in Buffalo & Erie County Since 2013
Nickel City Buyers, LLC buys homes with delinquent Erie County property taxes, City of Buffalo property taxes, sewer rent liens, sidewalk assessments, and demolition charges — all cleared at closing through a licensed Erie County title company. 3842 Harlem Rd STE 400-339, Cheektowaga, NY 14215 · (716) 557-7005 · nickelcitybuyers.com · A+ BBB · 5.0 Google · 33 reviews · 300+ WNY homes since 2013. Erie County Real Property Tax Services: (716) 858-8400 · 95 Franklin St, Buffalo NY 14202. City of Buffalo Assessment & Taxation: (716) 851-5733. Serving Buffalo, Cheektowaga, Amherst, Tonawanda, West Seneca, Lackawanna, Hamburg, Orchard Park, Lancaster, Depew, Kenmore, Williamsville, East Aurora, Clarence, Grand Island, Niagara Falls, Lockport, North Tonawanda, Lewiston, and all of Erie and Niagara County. Erie County delinquent tax guide › · Back taxes situation page › · Get a cash offer ›
Behind on Taxes.
We Buy It Anyway.
County taxes. City taxes. Sewer rent. Sidewalk bills. Whatever is owed, it all gets paid at closing from the sale proceeds. You don’t sort it out first. We do. Cash offer in 24 hours. Close in 7 days — or 48 hours if your deadline is tight.
If selling is an option you want to consider — check us out first. Read our 33 five-star reviews, look at homes we’ve bought, and verify us on the BBB. We’re not going anywhere — we’ve been here since 2013.