DELINQUENT PROPERTY TAXES
IN ERIE COUNTY NY —
WHAT HAPPENS & YOUR OPTIONS

How Erie County Handles Delinquent Property Taxes

Property taxes in Erie County are levied by the county, city or town, and school district. When any portion goes unpaid past the due date, the property becomes delinquent and the county’s enforcement process begins. Here is the typical Erie County delinquent tax timeline:

• January 1: County and town/city taxes become due. School taxes are typically due September 1 of the prior year.
• After due date: Penalties begin accruing — typically 1–2% per month on the unpaid balance.
• April 30: Unpaid county taxes are returned to the Erie County Commissioner of Finance as delinquent.
• Summer–Fall: County sends formal delinquency notices. Interest and penalties continue accumulating.
• Year 2–3 delinquent: Property becomes eligible for Erie County in rem tax foreclosure proceedings.
• In rem filing: Erie County Supreme Court action — a legal proceeding against the property itself, not the owner personally.
• Redemption period: Final opportunity to pay all delinquent taxes, penalties, interest, and fees to retain the property.
• Tax auction: Property sold at public auction. Proceeds go to satisfy tax debt. Remaining equity — if any — paid to owner after all costs.

The Erie County In Rem Tax Foreclosure Process

Unlike a mortgage foreclosure — which targets the homeowner directly — an in rem tax foreclosure is an action against the property itself. This means the legal process moves faster and the redemption window is shorter. Once an in rem proceeding is filed, the timeline to losing your property can be measured in months, not years.

NCB has worked with Erie County homeowners at every stage of this process, including in rem proceedings. A cash sale — even during active in rem proceedings — can stop the process if completed before the redemption deadline expires.

Delinquent Taxes in City of Buffalo vs Erie County Suburbs

Properties within the City of Buffalo are subject to both City of Buffalo and Erie County tax enforcement. The city has its own tax enforcement process that can run parallel to county proceedings, potentially accelerating the timeline. Properties in suburban Erie County municipalities — Cheektowaga, Amherst, Tonawanda, West Seneca — deal primarily with the county process.

Selling Before the Erie County Tax Auction

A cash sale to NCB before the tax auction — or before in rem proceedings reach their final stage — preserves your equity. At closing, all delinquent taxes, penalties, and interest are paid from sale proceeds. You receive any remaining equity. The alternative — waiting for the tax auction — typically results in the county recovering its debt and any surplus being subject to a separate claims process, often returning little or nothing to the former owner.