N.Y. Laws » CHAPTER Real Property Tax / ARTICLE Procedures For Enforcement of Collection of Delinquent Taxes / TITLE Redemption
New York Consolidated Laws

N.Y. Real Property Tax Law § 1114 (2026)

Redemption of a partial interest

✓ text as retrieved May 2026 (this copy records no edition or section history)
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§ 1114. Redemption of a partial interest. 1. A person having an
interest in a specific or an undivided part of any parcel subject to a
delinquent tax lien, or in an undivided share in any parcel out of which
an undivided part is subject to such lien, may redeem such part or share
by paying the portion of the total amount required for redemption as is
in proportion to the portion of the taxable assessed value of such
property attributable to such interest.
  2. Such payment shall be accompanied by an apportionment of such
taxable assessed value prepared by the assessor of the assessing unit in
which such property is located in the manner prescribed by section nine
hundred thirty-two of this chapter, or such other law as may be
applicable, and the rules of the commissioner relating thereto.
  3. When a partial interest is redeemed in a parcel which has been
included on a list of delinquent taxes that has been filed pursuant to
section eleven hundred twenty-two of this article, but some or all of
the remainder of the parcel remains unredeemed, the enforcing officer
shall, upon request, issue a certificate of redemption, describing the
part or share of the parcel so redeemed as it was described on the
apportionment provided by the assessor pursuant to the applicable law
and rules. Upon the filing of such certificate with the county clerk,
the county clerk shall enter on such list the notation "partially
redeemed" and the date of the filing, opposite the description of such
parcel. The notation "partially redeemed" shall have no effect upon the
notice of pendency relating to the portion of the parcel on which taxes
remain unpaid.
Notes of Decisions
Cited in 1 case, 1985–1985 · leading case: Elinor Homes Co. v. St. Lawrence, 113 A.D.2d 25 (N.Y. App. Div. 2d Dep't 1985).
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Elinor Homes Co. v. St. Lawrence, 113 A.D.2d 25 (N.Y. App. Div. 2d Dep't 1985). “Real Property Tax Law § 1114 similarly provides that "[t]he owner of a tax lien, if the same is not redeemed within the period prescribed by law, may at his option either complete the purchase and take a conveyance of the real property * * * or foreclose his tax lien pursuant to…”
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