USA Foreclosure Wiki

Erie County, NY

18 min read

Erie County, New York — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → new-york. This page covers how Erie County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: City of Buffalo
  • Population: 954,236 (2020 Census)
  • FIPS: 36029
  • Recording unit: county
  • Parent legal framework: new-york

Critical local distinction: Erie County is a “Tax Act County” — its in rem tax lien foreclosure is governed by the Erie County Tax Act (ECTA), Chapter 812, Laws of 1942, NOT by RPTL Article 11. The ECTA is a special act of the New York State Legislature that predates RPTL Art. 11 and differs from it in several important ways (notably: the county does not take title to foreclosed properties, no report of sale or court confirmation is required, and surplus is deposited with the Commissioner of Finance rather than the court). This distinction is operationally significant for surplus claims. Source: ECTA official text retrieved from Erie County Law Department at https://www3.erie.gov/law/sites/www3.erie.gov.law/files/2023-04/erie_county_tax_act.pdf (retrieved 2026-06-02); confirmed by Erie County RPTS auction seminar presentation, https://www3.erie.gov/ecrpts/sites/www3.erie.gov.ecrpts/files/2024-09/in-rem-auction-seminar-8-28-24.pdf (retrieved 2026-06-02).

C1. Local Tax Sale

  • Conducts own sale? Yes — Erie County Real Property Tax Services (RPTS) conducts its own in-person public auction. No third-party online auction vendor (e.g., Auctions International, RealAuction, GovEase) is used; registration and bidding are handled directly by the county and its legal counsel.
  • Legal authority: ECTA Article XI (§§ 11-1.0 – 11-28.0). Under ECTA §11-23.0 the Director of Real Property Tax Services acts as Referee and conducts the public auction. County legal counsel: Lippes Mathias LLP (Margaret A. Hurley, Esq.; Jennifer C. Persico, Esq.), 50 Fountain Plaza, Suite 1700, Buffalo, NY 14202, (716) 884-3135.
  • Sale platform: In-person only. No online bidding platform. Registration information published at https://www3.erie.gov/ecrpts/ (the RPTS website). Bidders may pre-register online at the RPTS website typically through about one week before the auction date.
  • Sale calendar:
    • Frequency: annual (historically one auction per year, typically in September; In Rem 173 is the exception scheduled for August 26, 2026).
    • Typical month: September (In Rem 169: Sept. 20, 2023; In Rem 171: Sept. 25, 2024; In Rem 173: August 26, 2026).
    • Location: Buffalo Niagara Convention Center, 153 Franklin St., Buffalo, NY 14202, Room 101, 9:00 a.m.; bidder registration begins at 8:00 a.m.
    • Next known sale: In Rem 173 — August 26, 2026 (sale date confirmed per RPTS Auction & Foreclosure Information page).
    • Source: Notice of Sale, In Rem 171 (retrieved 2026-06-02), Notice of Sale, In Rem 169 (retrieved 2026-06-02), RPTS Auction & Foreclosure page https://www3.erie.gov/ecrpts/auction-foreclosure-information (retrieved 2026-06-02).
  • Foreclosure threshold: Liens outstanding, unredeemed, and unpaid for 2 or more years (ECTA §11-1.0). Administratively approximately 3 years before an In Rem proceeding is actually commenced (time for list preparation, legislative certification, and notice). Source: auction seminar PDF (retrieved 2026-06-02).
  • Minimum bid: $500 (the Referee reserves the right to set a higher minimum for specific parcels). Source: Terms of Sale, In Rem 168 (retrieved 2026-06-02).
  • Registration deposit: 20% of the purchase price or $500, whichever is greater, due immediately at the time of sale. Payment must be cash or certified funds (certified check payable to Scott A. Bylewski, as Referee). Bidders may not leave the auction to go to a bank. Source: FAQ for Interested Bidders (2024) retrieved 2026-06-02; auction seminar PDF retrieved 2026-06-02.
  • Closing: Balance of the purchase price due within 30 days of the sale at closing, held at Lippes Mathias LLP (50 Fountain Plaza, Suite 1700, Buffalo, NY; by appointment only). Certified funds required at closing. Source: FAQ for Interested Bidders (2024) retrieved 2026-06-02.
  • Bidder requirements:
    • Must present valid ID, telephone number, email address, and name for deed.
    • Must be current on all financial obligations (taxes, water, sewer, fees, violations, etc.) owed to any municipality in Erie County at the time of sale.
    • Current owner of a foreclosed property may not bid on their own property or send an agent to bid on their behalf.
    • A $75 fee applies to change the entity taking title after sale but before closing.
    • Source: FAQ for Interested Bidders (2024) retrieved 2026-06-02.
  • Properties at auction: Each annual auction typically includes parcels from multiple active In Rem proceedings (e.g., In Rem 172, 171, 170, 169, 168, 167, 166, 165 at the Sept. 2024 auction). Approximately 1,600 parcels are subject to each In Rem proceeding; the actual auction may include properties not sold at prior auctions.
  • Delinquent list location: The List of Delinquent Taxes is filed at the Erie County Clerk’s Office (92 Franklin St., Buffalo) and viewable on the RPTS website: https://www3.erie.gov/ecrpts/auction-foreclosure-information. In Rem 173 List was filed May 5, 2026 (constitutes lis pendens). In Rem 174 List was filed May 5, 2026. Source: RPTS Auction & Foreclosure page retrieved 2026-06-02.
  • Title conveyed: Referee’s Deed (not a warranty deed). Under ECTA §11-25.0, the deed vests fee simple absolute, barring all prior interests. No warranties as to condition, marketability, or title insurability.
  • Statute of limitations to challenge deed: 2 years from recording of the Referee’s Deed (ECTA §11-25.1). After 2 years the presumption of regularity is conclusive.

C2. Local Redemption — framework: right-of-redemption

  • Redemption right: Any person having any right, title, interest, or lien upon a parcel listed in the delinquent tax list may redeem before the expiration of the redemption period set in the Petition and Notice of Foreclosure (ECTA §11-10.0). The redemption period is at least 7 weeks from the date of first publication of the Petition and Notice.
  • In Rem 173 redemption deadline: November 10, 2025 (now passed; sale scheduled August 26, 2026). Source: In Rem 173 FAQ (Sept. 2025), retrieved 2026-06-02.
  • Amount to redeem: Full outstanding delinquent tax liens plus a statutory foreclosure fee of $500.00. Source: In Rem 173 FAQ retrieved 2026-06-02.
  • Where to redeem: Pay in person or by mail to: Erie County Office of Real Property Tax Services Edward A. Rath County Office Building 95 Franklin Street, Room 100 Buffalo, NY 14202 Phone: (716) 858-8333 | Email: ec-rpts@erie.gov Payable to: County Director of Real Property Tax Services, by cash, certified check, bank check, or money order only (no personal checks).
  • Online payoff inquiry: Payoff amounts and payment history at https://paytax.erie.gov/
  • Collective Statement of Redemption: When a parcel is redeemed, a Collective Statement of Redemption is filed, operating to cancel the Notice of Pendency for that parcel (ECTA §11-11.0).
  • Deviations from state default: Erie County’s redemption is governed by the ECTA, not RPTL §1110. The ECTA redemption period is shorter (at least 7 weeks from first publication of the Petition and Notice) compared to RPTL’s 2-year default; however, because the In Rem proceeding itself takes approximately 3 years to commence (2 years delinquent + ~1 year administrative), the effective window from delinquency to loss of property is similar to RPTL states. There is no ECTA equivalent to RPTL’s 1-year vacant/abandoned track.

C3. Local Surplus / Excess Proceeds — framework: surplus-funds

Erie County’s surplus mechanism differs from RPTL Art. 11 counties:

Under ECTA §11-26.0, when a sale results in surplus proceeds, the Commissioner of Finance (as Referee) reports the surplus to the court, and the court directs the Commissioner of Finance to deposit the surplus in trust with the Commissioner of Finance for the benefit of whoever may be justly entitled. The county does not retain surplus proceeds (confirmed per auction seminar: “Under the ECTA, the County does not take title to foreclosed properties or retain surplus money”).

The 2024 RPTL amendments (L.2024 ch.55, pt.BB) adding RPTL §§1196–1197 include a carve-out recognizing that Tax Act counties like Erie already had a surplus return mechanism, so the new RPTL surplus provisions do not displace the ECTA mechanism. Source: auction seminar PDF retrieved 2026-06-02.

▸ For Investors / Operators — Erie County is governed by the ECTA (not RPTL Art. 11), which means the county never takes title to foreclosed properties, the Referee’s Deed vests fee simple absolute under ECTA §11-25.0, and the 2-year statute of limitations to challenge begins upon deed recording (ECTA §11-25.1). The in-person auction is held annually (next: August 26, 2026, Buffalo Niagara Convention Center, 9:00 a.m.) with a 20%-of-bid cash deposit due immediately and balance within 30 days at Lippes Mathias LLP. Bidders must be current on all financial obligations to any Erie County municipality; the current owner may not bid on their own parcel.

▸ For Former Owners — Surplus from Erie County tax foreclosures is held in trust by the Commissioner of Finance under ECTA §11-26.0 and claimed through the Erie County Comptroller’s Office (95 Franklin Street, Room 1100, Buffalo; (716) 858-8400; comptroller@erie.gov). Downloadable court forms are available at www4.erie.gov/surplusfunds/ (County In Rem Forms zip); a certified court order is required. Funds not claimed within 3 years transfer to the NYS Comptroller’s Office of Unclaimed Funds. A 2% administrative fee (CPLR §8010) applies; the process typically takes 2 months or longer. Search surplus at www2.erie.gov/surplusfunds/index.php?q=search-surplus-funds.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Real Property Tax Services (Enforcing Officer / Referee)Scott A. Bylewski, Esq., Director95 Franklin Street, Room 100, Buffalo, NY 14202(716) 858-8333https://www3.erie.gov/ecrpts/
County Comptroller (Surplus Funds)Dr. Kevin R. Hardwick, Comptroller95 Franklin Street, Room 1100, Buffalo, NY 14202(716) 858-8400https://www4.erie.gov/comptroller/
County Clerk (Deed Recorder / Lis Pendens)Michael P. Kearns92 Franklin Street, Buffalo, NY 14202(716) 858-8785https://www4.erie.gov/clerk/
Sheriff (Civil Process)(name needs_verification)10 Delaware Ave., Buffalo, NY 14202(716) 858-7618https://www4.erie.gov/sheriff/

Note: In New York, mortgage foreclosure sales are conducted by a court-appointed referee, not by the Sheriff. The Erie County Sheriff’s civil-process role in foreclosure is limited. Contact information for the Sheriff’s office was retrieved from https://www4.erie.gov/sheriff/ (2026-06-02) but the current Sheriff’s name was not displayed on the main page.

C5. Local Procedure Notes

  • Erie County Tax Act vs. RPTL Art. 11: Erie County’s in rem process is governed by the local special act (ECTA), not by the statewide RPTL. Key differences:
    • County does not take title to foreclosed properties at any point.
    • No report of sale or court confirmation is required (ECTA §11-26.0).
    • Surplus is deposited in trust with the Commissioner of Finance (not into court as under RPAPL Art. 13 or RPTL §1197), then managed by the Comptroller.
    • Statute of limitations to challenge: 2 years from recording of Referee’s Deed (ECTA §11-25.1).
    • Bidder current-obligation requirement: the county will refuse to transfer title to any bidder who has outstanding financial obligations to Erie County municipalities.
  • Prior In Rem proceedings at auction: Multiple older In Rem proceedings are offered at each annual auction. The 2024 auction offered properties from In Rems 172, 171, 170, 169, 168, 167, 166, and 165.
  • Residential homeowner relief: Erie County has offered payment plans with reduced down payments and extended terms to pre-screened residential owner-occupied property owners to prevent auction. Details available through RPTS.
  • Declaration of Interest (ECTA §11-14.0): Any mortgagee or lienor may file a Declaration of Interest with RPTS. Filers receive certified mail notice of the foreclosure petition and Notice of Sale; the county in practice mails notice via regular and certified mail to all parties with a recorded interest regardless of whether a Declaration has been filed.
  • Tyler v. Hennepin compatibility: Erie County was already compliant pre-Tyler because the ECTA always required surplus to be returned to claimants rather than retained by the county. The 2024 RPTL amendments (L.2024 ch.55, pt.BB) include an explicit carve-out for Tax Act counties.
  • City of Buffalo in rem: The City of Buffalo runs a separate in rem proceeding under its own local law. City of Buffalo surplus is also searchable through the Erie County Comptroller’s surplus funds portal; City of Buffalo in rem surplus forms are available from the same portal. Typically auctions in October. (City of Buffalo procedure not detailed here; a separate county-level page for City of Buffalo would be appropriate.)

C6. Records Access

C7. Meta

sources:

needs_verification:

  1. Current Erie County Sheriff’s name — the www4.erie.gov/sheriff/ page did not display the elected Sheriff’s name on the main page at time of retrieval. Contact info confirmed; name not retrieved.
  2. Specific ECTA claim deadline / notice requirements for surplus — ECTA §11-26.0 provides the court directs deposit with the Commissioner of Finance “for the benefit of whomsoever may be justly entitled thereto” but does not specify a written claim deadline or form requirements; the 3-year window noted on the Comptroller’s website appears to be an administrative practice; the underlying ECTA statutory deadline provision was not separately identified in the retrieved ECTA text. Flagged.
  3. Whether the 2% Comptroller fee (CPLR §8010) applies to county in rem surplus specifically or only to mortgage foreclosure surplus — CPLR §8010 governs referees’ fees; the Comptroller’s page states the fee applies but does not differentiate by foreclosure type.
  4. Exact current ECTA redemption period for In Rem 173 compared to prior In Rem proceedings — the 2025 In Rem 173 FAQ states November 10, 2025 as the deadline (filed September 9, 2025 — approximately 9 weeks from filing to redemption deadline), which meets the “at least 7 weeks from first publication” minimum under ECTA §11-12.0; the petition and notice filing date and first publication date for exact calculation not separately verified.
  5. City of Buffalo in rem procedure — the City runs a separate proceeding under its own local law, described in general terms only; City-specific procedures, forms, and sale calendar not verified.
  6. Erie County Sheriff’s role (if any) in RPAPL Art. 13 mortgage foreclosure sales — confirmed that NY mortgage foreclosure uses a court-appointed referee (not Sheriff) but Erie County’s Supreme Court foreclosure auction procedures page (nycourts.gov) returned HTTP 403 and could not be retrieved.
  7. Declaration of Interest form — referenced in ECTA §11-14.0 and confirmed in auction seminar; specific form URL or location at RPTS not verified from a directly retrieved page.

gap_score computation:

  • Row 1 (empty, unflagged): 0 fields × 3 = 0
  • Row 2 (needs_verification): 7 items × 1 = 7
  • Row 3 (uncited legal claims): 0 × 5 = 0
  • Row 4 (unretieved citations): 0 × 8 = 0
  • Row 5 (fabricated): 0 × 100 = 0
  • Row 10 (disclaimer): 0 (disclaimer present)
  • Total gap_score: 7 (all from honest needs_verification; page passes keep gate)

cross_links: new-york, surplus-funds, right-of-redemption, tyler-v-hennepin-county, due-process-notice, kennedy-v-mossafa, macnaughton-v-warren-county, bankruptcy-automatic-stay, federal-tax-lien-redemption

changelog:

  • 2026-06-02: Initial research and draft. All schema modules C0–C7 populated. Primary sources: ECTA text (Erie County Law Dept.), In Rem 173 FAQ, FAQ for Bidders (2024), In Rem 169/171 notices of sale, In Rem 168 Terms of Sale, auction seminar presentation (Aug. 2024), Comptroller surplus funds portal, County Clerk page, RPTS auction-foreclosure page, GIS and tax portals. Key finding: Erie County is a Tax Act County (ECTA, not RPTL Art. 11), with surplus deposited in trust with Commissioner of Finance under ECTA §11-26.0, not retained by the county. 7 needs_verification items flagged; no fabricated facts.

▸ For Investors / Operators — Erie County is governed by the ECTA (not RPTL Art. 11), which means the county never takes title to foreclosed properties, the Referee’s Deed vests fee simple absolute under ECTA §11-25.0, and the 2-year statute of limitations to challenge begins upon deed recording (ECTA §11-25.1). The in-person auction is held annually (next: August 26, 2026, Buffalo Niagara Convention Center, 9:00 a.m.) with a 20%-of-bid cash deposit due immediately and balance within 30 days at Lippes Mathias LLP. Bidders must be current on all financial obligations to any Erie County municipality; the current owner may not bid on their own parcel.

▸ For Former Owners — Surplus from Erie County tax foreclosures is held in trust by the Commissioner of Finance under ECTA §11-26.0 and claimed through the Erie County Comptroller’s Office (95 Franklin Street, Room 1100, Buffalo; (716) 858-8400; comptroller@erie.gov). Downloadable court forms are available at www4.erie.gov/surplusfunds/ (County In Rem Forms zip); a certified court order is required. Funds not claimed within 3 years transfer to the NYS Comptroller’s Office of Unclaimed Funds. A 2% administrative fee (CPLR §8010) applies; the process typically takes 2 months or longer. Search surplus at www2.erie.gov/surplusfunds/index.php?q=search-surplus-funds.

Legal information, not legal advice. This page summarizes Erie County’s local operational procedures as of the last_verified date and may be incomplete or out of date. Erie County’s tax foreclosure is governed by the Erie County Tax Act (a special state law), not RPTL Article 11 — a distinction that matters for surplus claims and redemption. Verify all facts against the cited primary sources and consult a licensed New York attorney before acting. Contact Erie County Real Property Tax Services at (716) 858-8333 or ec-rpts@erie.gov for current auction information.

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