Erie County Tax Auction Guide 2026

Erie County is New York's second most populous county (930,000+ residents), anchored by Buffalo — the state's second-largest city. New York uses an In Rem (against-the-property) tax lien foreclosure process governed by RPTL Article 11, producing a Referee's Deed rather than a direct tax deed. This guide covers Erie County's entire In Rem process: how the county commences foreclosure on 2+ year delinquencies, the redemption period (RPTL § 1110), the Judgment of Foreclosure and Sale, and the public auction. For 2026, In Rem 173 is scheduled for August 26, 2026 at the Buffalo Niagara Convention Center. You'll learn the exact deposit requirements (greater of 20% or $500, cash or certified check only), the 30-day closing window, how to research properties through the Erie County Parcel Search and City of Buffalo Assessment portals, what demolition liens can survive the sale, IRS 120-day redemption rights, title seasoning requirements, and how to navigate New York's tenant-protective eviction laws. Covers Tyler v. Hennepin (2023) RPTL amendment on surplus proceeds, quiet title in Erie County Supreme Court, and all county contacts.