Selling land with back taxes in New York
Yes, you can sell New York land that has back taxes. The unpaid taxes are paid from the sale at closing. What matters is timing, because once the land goes to a tax sale your window gets shorter.
Request an offerHow New York handles unpaid property taxes
New York's tax sale process is set by state statute. The redemption rule below explains how long an owner has to pay and keep the land.
The redemption rule in New York: In rem tax foreclosure. The redemption period ends 2 years after the lien date. A tax district may lengthen it for residential or farm property, or cut it to 1 year for registered vacant and abandoned residential property. If the published foreclosure notice gives a later last day to redeem, that later date applies. Some counties and cities enforce taxes under their own charter or special law instead (RPTL 1104).
Law: N.Y. Real Property Tax Law 1104, 1110. Rules change, so confirm with the county tax collector.
What to do before the tax sale
- Call the county tax office and get the exact amount owed and the next sale date.
- Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
- Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.
New York land at a glance
- Average farm real estate value: $4,500 per acre (2026, USDA).
- Average property tax on farmland: about $42.07 per acre per year (2022 Census of Agriculture).
- Transfer tax: $2 for each $500 of consideration or fraction (0.4%), on conveyances over $500. In New York City, an added $1.25 for each $500 applies to conveyances of $2 million or more ($3 million or more for residential property).
- Seller disclosure: No property condition disclosure statement is needed for vacant land, but land in an agricultural district needs a signed agricultural district notice. The Property Condition Disclosure Act covers only real property improved by a one to four family dwelling and excludes unimproved land (Real Property Law 461). If any part of the land is in an agricultural district, the seller and buyer must sign the notice before the sale.
These are statewide averages, not an appraisal. See selling land in New York for county values, or try the land value estimator.
How a cash sale handles this
Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.
Common questions
Can I sell my land in New York if I owe back taxes?
Yes. The back taxes are paid from the sale at closing through the title company. Liberty Acres pays back taxes and all closing costs.
How long do I have to redeem land after a tax sale in New York?
In rem tax foreclosure. The redemption period ends 2 years after the lien date. A tax district may lengthen it for residential or farm property, or cut it to 1 year for registered vacant and abandoned residential property. If the published foreclosure notice gives a later last day to redeem, that later date applies. Some counties and cities enforce taxes under their own charter or special law instead (RPTL 1104).
Can I still sell after the tax sale?
It depends on the New York rule above. If the law gives a redemption period after the sale, you can redeem or sell during it, but the payoff grows and title work gets harder. If it does not, your ownership ends when redemption ends, so sell before then.
Sources
- New York tax sale law: N.Y. Real Property Tax Law 1104, 1110
- USDA NASS Land Values 2026 and 2022 Census of Agriculture
State rules last checked 2026-10-10. This is general information, not legal or tax advice. Rules vary by state, so talk to a local attorney or CPA about your situation.