N.Y. Laws » CHAPTER Real Property Tax / ARTICLE Procedures For Enforcement of Collection of Delinquent Taxes / TITLE Foreclosure of Tax Lien By Proceeding In Rem
New York Consolidated Laws

N.Y. Real Property Tax Law § 1126 (2026)

Declaration of interest

✓ text as retrieved May 2026 (this copy records no edition or section history)
Find cases: SyfertCases citing this section NY-LEGnysenate.gov Justiaon Justia CornellLII Search CasesGoogle Scholar 
§ 1126. Declaration of interest. 1. Any mortgagee, lienor, lessee or
other person having a legally protected interest in real property who
wishes to receive copies of the notices required by this article may
file with the enforcing officer a declaration of interest on a form
prescribed by the commissioner. Such declaration shall include the name
and mailing address of the person submitting such declaration, a
description of the parcel or parcels in which such person claims an
interest, and a description of the nature of such interest. A
declaration of interest shall be effective upon filing and shall expire
on the last day of the tenth calendar year commencing thereafter, unless
extended or cancelled as provided herein.
  2. The declarant, or his or her successor in interest, may obtain an
extension or reinstatement of a declaration of interest one or more
times on a form prescribed by the commissioner. Such extension shall
expire on the last day of the tenth calendar year commencing after the
filing thereof.
  3. The declarant, or his or her successor in interest, shall amend or
cancel a declaration of interest, on a form prescribed by the
commissioner, upon the transfer or termination of such interest, or upon
a change of address of the declarant or his or her successor in
interest.
Notes of Decisions
Cited in 3 cases, 1987–2018 · leading case: In re Tax Foreclosure No. 35, 127 A.D.2d 220 (N.Y. App. Div. 2d Dep't 1987).
Sort: Relevance Newest Treatment
In re Tax Foreclosure No. 35, 127 A.D.2d 220 (N.Y. App. Div. 2d Dep't 1987). “0, now §§ 11-416, 11-417; Real Property Tax Law § 1126). The State of Indiana had no similar provision at the time of the sale in Mennonite, although it did adopt a similar provision prior to argument before the Supreme Court.”
All. Prop. Mgmt. & Dev., Inc. v. Andrews Avenue Equities, Inc., 133 A.D.2d 30 (N.Y. App. Div. 1st Dep't 1987). “Unlike Indiana, however, New York provides for notice by mail of an in rem tax foreclosure to interested parties who have filed owner’s registration cards with the designated officials (see, Real Property Tax Law § 1126; Administrative Code §§ 11-406, 11-416).”
Matter of Foreclosure of Tax Liens v. Goldman, 2018 NY Slip Op 7123 (N.Y. App. Div. 2d Dep't 2018). “I submit that if heirs of a deceased property owner wish to contest a tax lien foreclosure, it is incumbent upon them to either commence a proceeding in the Surrogate's Court for the appointment of a personal representative, or to file a declaration of interest pursuant to Real…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.