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Nickel City Buyers › Financial Distress Resource Center › How Long Can You Be Delinquent on Property Taxes in NY?

📑 NYS Real Property Tax Law — Erie County Guide

How Long Can You Be Delinquenton Property Taxes in NY?

New York State gives you a defined window before the county can move against your property. The answer is in the statute — and it’s shorter than most people think. If you’re already behind, knowing exactly where you are in that window is the most important thing you can do right now.

Get My Cash Offer 📞 (716) 557-7005

⚖ New York State Real Property Tax Law

“Properties with taxes remaining unpaid after twenty-one (21) months are subject to foreclosure.”

NYS Real Property Tax Law — Erie County applies this statute countywide. The 21-month clock starts from the date taxes first become delinquent.

✅ Direct Answer

How Long Can You Be Delinquent on Property Taxes in New York?

Per New York State Real Property Tax Law, properties with taxes remaining unpaid after 21 months are subject to foreclosure. That’s the statutory trigger point. After that, Erie County can initiate in rem tax foreclosure proceedings in Erie County Supreme Court. A redemption period follows — under RPTL §1110, this typically expires two years from the lien date. Miss the redemption deadline and Erie County takes title. The property goes to public auction. The earlier you act relative to that 21-month mark, the more options you have. See the full month-by-month timeline →

21 months NYS statutory foreclosure trigger

12–18% Annual penalty interest accruing

2 yrs Redemption period under RPTL §1110

$0 Out of pocket — taxes paid at NCB closing

What the Statute Actually Means for You

The 21-Month Rule — What Starts the Clock and What Stops It

Twenty-one months sounds like a long time. It isn’t — especially when penalty interest is compounding every single month on top of the original balance. And the 21-month mark isn’t when you lose the property. It’s when Erie County is authorized to start the foreclosure process. The redemption period and auction come after that.

Here’s what the clock looks like in plain language for an Erie County property where taxes first went delinquent on January 1:

Month 1	Taxes become due and go unpaid. Penalty interest begins accruing immediately. You are delinquent.
April 30	Unpaid county taxes returned to Erie County Commissioner of Finance as formally delinquent. Notices go out. You can still pay the full balance and stop everything.
Months 6–12	Balance growing with compounding penalty interest. Erie County continues sending notices. The window to resolve this easily is still open — but it’s narrowing.
Month 12–18	Approaching the statutory trigger. Balance has grown significantly. If selling is something you’re considering, this is a good time to call NCB — you still have plenty of runway and maximum equity.
Month 21	⚠ Statutory foreclosure trigger under NYS Real Property Tax Law. Erie County is now authorized to initiate in rem proceedings in Erie County Supreme Court.
In Rem Filed	Erie County files in rem foreclosure in Erie County Supreme Court. Formal notices required. Redemption period set under RPTL §1110 — typically expiring 2 years from the lien date. This is still fixable. NCB can still close before the deadline.
Redemption Deadline	🚫 Last opportunity to pay the full balance or complete a sale. NCB has closed in 48 hours for homeowners at this exact stage. Call (716) 557-7005 immediately.
Auction	Erie County takes title. Property sold at public auction. Former owner receives surplus — if any remains after all taxes, penalties, costs, and fees are satisfied. Most receive little or nothing.

What 21 Months of Penalties Actually Costs

How Fast the Balance Grows While You Wait

One of the most common surprises homeowners get when they finally call the Erie County Commissioner of Finance is how much the balance has grown beyond the original tax bill. Here’s what penalty interest does to a delinquent balance at Erie County’s rate over time.

Original Tax Balance	After 12 Months	After 21 Months	After 3 Years
$3,000	~$3,450	~$3,788	~$4,350
$5,000	~$5,750	~$6,313	~$7,250
$8,000	~$9,200	~$10,100	~$11,600
$12,000	~$13,800	~$15,150	~$17,400

Estimates based on 15% annual compound penalty interest. Actual Erie County balances depend on the specific rate applied and any additional fees. Call (716) 858-8400 for your exact balance.

⚠ City of Buffalo Properties Face Two Separate Timelines

If your property is in the City of Buffalo, you’re subject to both the Erie County in rem process AND the City of Buffalo’s own annual in rem foreclosure auction under Section 593 of the City Charter — two separate enforcement processes running on their own independent clocks. Being current on city taxes doesn’t stop the county process, and vice versa. Full county vs city tax breakdown →

If you’re somewhere in that timeline and selling is something you’ve been weighing — here’s what working with NCB actually looks like.

Know Where You Are in the 21-Month Window.
Then Decide.

The earlier you call us in the timeline, the more equity you have to work with. We pull your full Erie County delinquency balance, walk the property, and have a written cash offer to you within 24 hours. All taxes paid at closing from the proceeds — nothing out of your pocket before then.

Get My Cash Offer → (716) 557-7005

Common Questions

How Long Can You Be Delinquent on Property Taxes in NY — FAQ

How long can you be delinquent on property taxes in New York State?

Per New York State Real Property Tax Law, properties with taxes remaining unpaid after 21 months are subject to foreclosure. That is the statutory trigger point. After 21 months of delinquency, the county is authorized to initiate in rem tax foreclosure proceedings. A redemption period follows under RPTL §1110 — typically expiring two years from the lien date. Missing the redemption deadline results in the county taking title and selling the property at public auction.

Does the 21-month clock start from when I missed my first payment?

Yes — the 21-month statutory period runs from the date the taxes first became delinquent. In Erie County, county taxes are due January 1. If they go unpaid past that date, that is day one of the delinquency clock. Penalty interest begins accruing from that same date at 12–18% annually. The 21-month mark would fall in approximately October of the following year for a January 1 delinquency, though Erie County’s formal enforcement timeline may vary based on when they file proceedings and the specific notices they publish.

What is the redemption period for property taxes in New York?

Under New York State Real Property Tax Law §1110, the standard redemption period expires two years after the lien date. Tax districts may increase this period for residential or farm property. The period may be reduced to one year for vacant and abandoned residential property placed on the county’s abandoned property registry prior to the delinquency date. Erie County publishes the specific expiration date in its formal foreclosure notices — that published date controls. Pay the full balance before that date and the process stops entirely.

Can I still save my property after the 21-month mark?

Yes — 21 months is when Erie County is authorized to begin proceedings, not when you lose the property. You can still pay the full delinquent balance including penalties, interest, and fees at any point before the redemption deadline expires. You can also sell to NCB before that deadline — all taxes are paid at closing from the proceeds. The window closes at the redemption deadline, not at 21 months. If you’ve received in rem paperwork, call us immediately at (716) 557-7005 — we have closed in 48 hours for homeowners at this stage.

How much penalty interest does Erie County charge on delinquent taxes?

Erie County charges penalty interest of approximately 12–18% annually — about 1–2% per month — on unpaid property tax balances. This compounds on top of the original balance from the first day of delinquency. It does not pause during the in rem proceedings or the redemption period. By the time most homeowners reach the redemption deadline their total balance is substantially higher than the original tax bill. Call Erie County Commissioner of Finance at (716) 858-8400 for your exact balance.

Can I sell my house if my New York property taxes are delinquent?

Yes — and selling before the redemption deadline is almost always a better outcome than going to auction. NCB buys Erie County properties at any stage of tax delinquency. All back taxes, penalty interest, and any other liens are paid at closing from the sale proceeds through a licensed Erie County title company. You receive whatever equity remains after the balance is cleared. Nothing comes out of your pocket before closing. Full Erie County process guide →

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Nickel City Buyers — Erie County NY Property Tax Resource — Cash Buyer Since 2013

Nickel City Buyers, LLC buys homes from Erie County homeowners at any stage of the NYS Real Property Tax Law delinquency process. All back taxes, penalties, and interest paid at closing from sale proceeds 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 Commissioner of Finance: (716) 858-8400 · 95 Franklin St, Buffalo NY 14202. Serving Buffalo, Cheektowaga, Amherst, Tonawanda, West Seneca, Lackawanna, Hamburg, Orchard Park, Lancaster, Depew, Kenmore, Williamsville, East Aurora, Clarence, Grand Island, Akron, Colden, and all of Erie County. Behind on taxes guide › · Erie County delinquent tax guide › · Get a cash offer ›

21 Months Goes Fast.
Act Before the Window Closes.

Cash offer in 24 hours. All Erie County taxes paid at closing. Nothing out of pocket before then. The earlier you call, the more equity you walk away with.