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

N.Y. Real Property Tax Law § 1166 (2026)

Real property acquired by tax district; right of sale

✓ current as of May 2026
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§ 1166. Real property acquired by tax district; right of sale. 1.
Whenever any tax district shall become vested with the title to real
property, and whenever an enforcing officer shall have been authorized
to sell and convey real property directly to another party, by virtue of
a foreclosure proceeding brought pursuant to the provisions of this
article, such tax district or enforcing officer is hereby authorized to
sell and convey such real property, which shall include any and all gas,
oil or mineral rights associated with such real property, either with or
without advertising for bids, notwithstanding the provisions of any
general, special or local law.
  2. No such sale shall be effective unless and until such sale shall
have been approved and confirmed by a majority vote of the governing
body of the tax district, except that no such approval shall be required
when the property is sold at public auction to the highest bidder.
  3. The provisions of title six of this article shall govern the
distribution of any surplus attributable to such sales.
Notes of Decisions
Cited in 3 cases, 1990–2013 · leading case: Belardo v. City of Schenectady, 28 A.D.3d 986 (N.Y. App. Div. 2006).
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Belardo v. City of Schenectady, 28 A.D.3d 986 (N.Y. App. Div. 2006). · cites it 3× “To the contrary, the City’s broad discretion to effectuate a sale is established in Real Property Tax Law § 1166 (1), which provides, in relevant part, that “[w]henever any tax district shall become vested with the title to real property by virtue of a foreclosure proceeding .”
Fortunatus v. Clinton Cnty., 937 F. Supp. 2d 320 (N.D.N.Y. 2013). “While a compromise was being pursued with the Legislature, only Liberty’s Article 78 petition, seeking to circumvent the County’s reconveyance policy for yet another policy under Real Property Tax Law § 1166, remained pending.”
Davis v. City of Syracuse, 158 A.D.2d 976 (N.Y. App. Div. 1990). “Neither this ordinance nor State law (see, Real Property Tax Law § 1166 [1]) places any limitation upon the city’s discretion.”
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