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Tax Sale Atlas

Erie County, NY tax sales

Tax Sale Atlas maps the Erie County, NY tax sale, one of 3,105 counties in 49 states. New York sells the deed itself, so no statutory investor interest rate applies. Sale office, calendar and list locations read from the county’s own official pages on Sep 28, 2026.

How tax deed sales work in Erie County, seat of Buffalo: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.

New to tax sales? Read how New York tax sales work or look terms up in the glossary.

Next sale
One in-person public auction in late summer.
Format
In person
County office
(716) 858-8333
Every displayed fact carries a source badge. Verified Sep 28, 2026 against official county and state pages.How we verify
On this page
Look up a sale detail

Erie County Director of Real Property Tax Services, acting as Referee. In person. annual

Record quality: high. Last verified: 2026-09-28.

Auction and Foreclosure Information, Erie County Real Property Tax Services (source accessed 2026-09-28)

Recorded reference information. Verify current sale conditions with the county. Read the full sale details.

Link to this detail

How Erie County sells delinquent taxes

No tax lien certificate sale

under Article 11. The county or other tax district keeps the delinquent tax lien and enforces it itself; no tax lien certificate is sold to individual investors. RPTL 1190 lets a tax district contract to sell liens in bulk to the state Municipal Bond Bank Agency or one of its tax lien entities, which is a negotiated contract with a state agency, not an investor sale. New York City (Bronx, Kings, New York, Queens and Richmond counties) sells tax liens under N.Y.C. Admin. Code 11-319 only to a single authorized buyer, a trust, and not to the general public. Nassau County is the notable exception: it enforces taxes under its own county administrative code and its Treasurer sells tax liens at a public online auction each February.

Tax deed sale

In person
Run by
Erie County Director of Real Property Tax Services, acting as Referee
Frequency
annual
Typical timing
One in-person public auction in late summer.
Sale list
Notices of Sale (property lists) for In Rem 172 and 173, Erie County Real Property Tax Services
When it runs
One in-person public auction in late summer. The 2026 auction was held August 26, 2026 at 9:00 a.m. (registration at 8:00 a.m.) and covered parcels from In Rem 172 and In Rem 173 only.
Registration and deposit

Pre-register online on the Real Property Tax Services website during the pre-registration window (July 20 to August 19 for the 2026 sale), or register at the auction from 8:00 a.m. Bring valid identification, a telephone number, an email address and the name in which you want to take title. Bidders must be current on all taxes, water, sewer and other municipal obligations anywhere in Erie County, and the current owner of a foreclosed parcel may not bid on it.

Sale format and venue
Erie County forecloses under Article 11 of the Erie County Tax Act and sells the parcels at a live, in-person auction at the Buffalo Convention Center, 153 Franklin St, Room 101, Buffalo. There is no online bidding, and the county does not take title or sell foreclosed parcels outside the auction. Minimum bid is $500. The winning bidder pays a deposit of 20% of the bid or $500, whichever is greater, immediately in cash or certified funds payable to the Referee, and may not leave the auction to go to the bank. The balance is due at closing within 30 days (September 28, 2026 for the 2026 sale), with 9% annual interest charged on late balances and the deposit forfeited on default. Buyers receive a Referee's Deed only and pay all recording, transfer tax and title costs. Properties sell as is; taxes that became liens after the Notice of Pendency filing survive the sale to the extent bid proceeds do not pay them, and the buyer owes school taxes that fall due after the sale. The City of Buffalo enforces its own taxes and runs a separate In Rem foreclosure auction through its Departments of Assessment and Taxation and Law; call (716) 851-5733 ext. 2 for city parcels.

Erie County tax sale list and auction calendar

For Erie County tax sale 2026 searches, use the county-run sources below rather than a copied parcel list, and confirm the parcel, registration cutoff, deposit, and payment deadline against the county before you bid. If the parcels on this list are vacant land rather than houses, what buying land at a tax sale hands you is the place to start.

  1. Get the advertised list

    Use Notices of Sale (property lists) for In Rem 172 and 173, Erie County Real Property Tax Services for the current advertised parcels, then recheck it before the auction.
  2. Register to bid

    Ask the county office how and when to register; many counties close registration days or weeks before the sale.
  3. Sale day

    One in-person public auction in late summer. The sale is live and in person; there is no online bidding platform. Confirm the venue and hour with the county office before you go.
  4. Confirm with the office

    If the list, platform, and notice disagree, use Erie County Director of Real Property Tax Services, acting as Referee as the source to confirm which parcels are actually offered.

Before you bid in Erie County

  1. Start with the live sale list

    Pull the current advertised parcels from Notices of Sale (property lists) for In Rem 172 and 173, Erie County Real Property Tax Services. Lists can change before the sale, so recheck the county source before you price a parcel.
  2. Confirm registration and deposit

    Pre-register online on the Real Property Tax Services website during the pre-registration window (July 20 to August 19 for the 2026 sale), or register at the auction from 8:00 a.m. Bring valid identification, a telephone number, an email address and the name in which you want to take title. Bidders must be current on all taxes, water, sewer and other municipal obligations anywhere in Erie County, and the current owner of a foreclosed parcel may not bid on it.

  3. Check the state rules that change the bid

    Read the New York due-diligence checklist before bidding. Redemption, liens that survive a tax deed, title cleanup, and payment deadlines can change what a parcel is worth. Which liens survive is state law, so read what survives a tax deed in New York before you price the title work.
  4. Set a walk-away number

    Work out what the parcel is actually worth with the rural land value estimator, then turn it into a ceiling with the tax deed max-bid calculator.

Over-the-counter (leftover) purchases

New York counties keep no statewide over-the-counter list. A county may sell a parcel left unsold at auction by negotiated or sealed-bid sale, but any sale other than a public auction to the highest bidder needs approval by the county's governing body. Whether this county holds any such inventory must be confirmed with the county treasurer.

New to this path? Read how over-the-counter purchases work. Every state has its own name for what goes unsold, so check what New York calls its leftover tax-sale inventory.

Use the arrow keys to switch between these sections.

County offices

Tax sale office

Erie County Real Property Tax Services

(716) 858-8333

Edward A. Rath County Office Building, 95 Franklin Street, Room 100, Buffalo, NY 14202

Official website

County notes

  • The 2026 auction on August 26, 2026 covered In Rem 172 and In Rem 173 parcels only; In Rem 174 began May 5, 2026, and its parcels go to a later auction.
  • Closings are by appointment at Lippes Mathias LLP, 50 Fountain Plaza, Suite 1700, Buffalo. A $75 fee applies to change the name taking title before closing.
  • A buyer may not enter the property, remove belongings, charge rent or evict occupants until the deed is recorded and the sale has closed.
  • City of Buffalo parcels with city tax arrears are sold at the city's own In Rem auction, not the county sale.

New York rules

Redemption
In Article 11 jurisdictions redemption runs before the public ever buys. The owner or anyone with an interest can redeem by paying the enforcing officer the delinquent tax liens plus all charges, until the redemption period expires: two years after the lien date by default, or a later date if the published notice of foreclosure names one. A tax district may by local law extend the period for residential or farm property to three or four years, and for residential property of certain deployed military members to four or five years, or shorten it to one year for residential property found vacant and abandoned and placed on a municipal roll. When one tax district holds several liens on a parcel they are redeemed newest first, and foreclosure continues while the oldest lien is unpaid. Anyone who neither redeems nor answers is barred, and the final judgment extinguishes every equity of redemption, so a buyer at the county's later auction takes property no longer subject to redemption. Suffolk County, which enforces under its own tax act, instead records a tax deed and accepts redemption applications within six months of recording.
Deed deposit
No statewide deposit amount. Deposits, bidder registration deadlines, buyer premiums and accepted payment forms are set in each county's terms of sale or the auction contractor's terms; read them before bidding.
Surplus proceeds
New York returns surplus to the former owner and lienholders. Under RPTL 1196, added by L.2024, c.55, Part BB after Tyler v. Hennepin County, the enforcing officer must determine within 45 days after the sale whether a surplus exists by subtracting the taxes, interest, penalties and charges (including the foreclosure cost allowance in RPTL 1102) from the price paid at a public sale, or from the property's full value where the sale was not public. Any surplus is paid into court with a report, and the former owner is notified within ten days. Under RPTL 1197 anyone with an interest just before the judgment may claim a share, adjudicated as in a mortgage foreclosure under RPAPL Article 13. At a public auction the price paid is accepted as full value, so no claim can be brought that the price was too low. For residential property with no claim from the former homeowner, the proceeding stays open at least three years. Unclaimed surplus goes to the tax district to reduce its levy. The buyer's price is not reduced by any of this.
Governing statute
RPTL Article 11 (1100 to 1197)

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

See the full New Yorkrules and every county →

Frequently asked questions

Does Erie County, New York sell tax liens or tax deeds?

Tax deeds. New York sells no tax lien certificates to investors; the enforcing officer of the tax district sells the property itself at a public tax sale.

How often does Erie County hold tax deed sales?

Erie County holds tax deed sales once a year. One in-person public auction in late summer. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.

I own a property in this sale. Can I stop it?

Not by redeeming once the county has taken its deed: the right to redeem ends when the county takes title, before the county offers the parcel for sale. New York's redemption rule: 2 years after lien date. Call the Erie County Director of Real Property Tax Services, acting as Referee as early as possible for your exact payoff and options; deadlines are strict. Free help: lawhelp.org lists legal aid programs, and consumerfinance.gov lists HUD-approved housing counselors.

Where can I find the Erie County tax sale list?

Erie County posts its tax sale list at www3.erie.gov. Lists go up ahead of each sale and keep changing until the sale date, so confirm every parcel against the county's legal advertisement before you bid.

Verified Sep 28, 2026 against official county and state sources.

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

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Call Erie County Real Property Tax Services