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

Erie County typically begins in rem tax foreclosure proceedings on properties that are 2–3 years delinquent. However, once initiated, the process moves quickly — redemption deadlines are strict and missing them can result in loss of the property. The exact timeline depends on when taxes first became delinquent and the current stage of proceedings. Call the Erie County Commissioner of Finance at (716) 858-8400 to get your specific delinquency status.

A property has delinquent property taxes in Erie County when any portion of the annual tax bill — county, city/town, or school taxes — goes unpaid past its due date. Once taxes become delinquent, penalties and interest begin accruing immediately. At 12–18% annual penalty interest, a $5,000 delinquency grows to $5,600–$5,900 in the first year alone, before any additional fees. The longer taxes remain unpaid, the larger the total payoff required to redeem the property.

In rem is Latin for “against the thing” — the foreclosure action is filed against the property itself in Erie County Supreme Court, not against the homeowner personally. This is faster and more difficult to contest than a mortgage foreclosure. Once an in rem petition is filed, Erie County publishes a list of properties and sets a redemption deadline. Homeowners who pay all delinquent taxes, penalties, interest, and fees before that deadline can retain the property. Those who don’t lose it to the county, which then sells it at public auction.

Yes — NCB can purchase your property during active in rem proceedings, provided closing occurs before the redemption deadline expires. Call us immediately at (716) 557-7005 if you have received in rem notices — time is critical at this stage. We have closed Erie County delinquent tax purchases in as little as 48 hours when the deadline required it.

Erie County charges penalty interest of 12–18% annually on delinquent property taxes, depending on the age of the delinquency. This compounds on top of the original tax balance and grows significantly the longer taxes remain unpaid. A $10,000 delinquency left unpaid for 3 years can grow to $14,000–$16,000 or more in total payoff before the property can be redeemed.

NCB will do everything possible to close before the tax auction date. Call us immediately at (716) 557-7005 with your auction date and property address — we can assess within hours and move toward closing as fast as title allows. We have closed in 48 hours for urgent situations. If title cannot be cleared in time, we can discuss other options.

Contact the Erie County Commissioner of Finance at (716) 858-8400 and request a full delinquency statement — it will show all unpaid taxes, penalties, interest, and fees for your property. You can also search online at the Erie County Real Property Tax website. NCB can also help you obtain this information as part of our property assessment — call (716) 557-7005.

At the tax auction, Erie County’s primary goal is to recover the unpaid tax debt. Properties often sell below market value. Any surplus above the tax debt enters a separate county claims process — after the county recovers its taxes, penalties, interest, attorney fees, and auction costs, former owners frequently receive little or nothing. Selling to NCB before the auction preserves your equity: all taxes are paid at closing and you receive the difference.

Yes. Multiple years of delinquent taxes, regardless of the total owed, don’t prevent a sale — they’re paid at closing from the purchase proceeds through the title company. NCB works with homeowners at all stages of delinquency, including those with 3–5+ years of unpaid taxes and active in rem proceedings. The total payoff amount affects the offer, not our ability to purchase. See also: We Buy Houses With Back Taxes Buffalo NY →

Delinquent taxes are unpaid tax bills that have passed their due date. A tax lien is a legal claim that automatically attaches to the property once taxes become delinquent — it’s the county’s security interest ensuring the debt gets paid when the property is sold or transferred. In Erie County, the tax lien is resolved at closing: the title company calculates the full payoff and disburses directly to the county before any funds reach the seller. See our Erie County property tax lien guide →

No out-of-pocket costs to you. When NCB purchases your home, all delinquent taxes, penalties, interest, and fees are paid at closing from the purchase proceeds — not from your own pocket. The title company calculates the full payoff amount and sends it directly to Erie County. You receive any remaining equity after all payoffs are satisfied. There are no agent commissions, no repair costs, and no surprise fees.

As fast as 48 hours in urgent situations — when a tax auction deadline or in rem redemption date requires it. Standard closings on delinquent tax properties typically take 14–21 days, which includes title search, payoff verification with Erie County, and closing coordination. Because NCB pays cash — no mortgage, no bank — there are no financing delays. The primary variable is title clearance speed. Call (716) 557-7005 and tell us your deadline — we’ll tell you what’s possible.