Nassau 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 Nassau County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

• County seat: Mineola, NY 11501
• Population (2020 census): 1,395,774
• FIPS: 36059
• Recording unit: County
• Parent legal framework: new-york
• Notable structural quirk: Nassau County does not use the standard RPTL Art. 11 in rem foreclosure model for its primary tax enforcement. Instead it operates under the Nassau County Administrative Code §§ 5-39.0, 5-40.0, 5-44.0, which authorizes the County Treasurer to sell tax liens directly to third-party investors at an annual online auction. Purchasers then hold certificates and may foreclose like mortgage holders under RPAPL Art. 13 (not in rem). This is a significant deviation from the standard New York in rem model used by most upstate counties. [Source: nassaucountyny.gov/527/Annual-Tax-Lien-Sale (retrieved 2026-06-02)] [Source: nassaucountyny.gov/528/Notice-to-Tax-Lien-Purchasers (retrieved 2026-06-02)]

C1. Local Tax Sale

• Conducts own sale? Yes — Nassau County Treasurer conducts an annual tax lien sale every February, selling tax lien certificates on delinquent properties to the highest bidder via online auction. [nassaucountyny.gov/527/Annual-Tax-Lien-Sale, retrieved 2026-06-02]
• What is sold: Tax lien certificates (not deeds). The lien purchaser acquires the county’s claim against the parcel and earns interest; the county does NOT take title in the first instance.
• Platform / vendor: Online auction at https://nassau.newyorktaxsale.com/ Registration must be completed on that site. (The county’s registration page at nassaucountyny.gov/529 redirects to this platform.) [nassaucountyny.gov/529/Registration-Forms, retrieved 2026-06-02]
• Calendar:
  • Frequency: Annual, typically in February
  • 2026 sale: February 17, 2026 (public online auction)
  • Registration window: January 21–February 4, 2026
  • Subsequent-tax payment deadline: February 6, 2026
  • Final owner-payment deadline (to avoid auction): February 12, 2026
  • 90% balance due date: March 19, 2026 [nassaucountyny.gov/527/Annual-Tax-Lien-Sale, retrieved 2026-06-02]
• Interest rate on purchased liens:
  • Months 1–24: rate bid at auction (capped at 10% of purchase price per 6-month period); calculated in 6-month intervals from the sale date
  • Months 25–36 (one-year hardship extension): 5% per 6-month period
  • Governed by Nassau County Administrative Code §§ 5-39.0(b) and 5-40.0 [nassaucountyny.gov/528/Notice-to-Tax-Lien-Purchasers, retrieved 2026-06-02]
• Registration fee: $175 per person per sale (per Ordinance No. 175-2015; older archived notices cite$125/day, updated to $175) [nassaucountyny.gov/527/Annual-Tax-Lien-Sale, retrieved 2026-06-02]
• Deposit / payment terms:
  • Minimum $5,000 deposit required to register
  • Winning bidders: 10% of total purchase price due same day as auction
  • Remaining 90% due by approximately 30 days after sale (2026: March 19)
  • Failure to pay forfeits winning bids and deposit
  • Tax Certificate Issue Fee: $20.00 per lien purchased (payable at certificate issuance) [nassaucountyny.gov/527 and /528, both retrieved 2026-06-02]
• Bidder requirements: Register at nassau.newyorktaxsale.com; pay $175 registration fee; submit a budget; agree to bidding independently (no coordination). Webinars offered before each sale.
• Delinquent list location: Weekly-updated reports posted at https://www.nassaucountyny.gov/5678/Unpaid-Tax-Listings, separated by lien status (sold vs. county-owned) and tax type (School vs. General). Initial unpaid tax listings posted in early January before the auction; daily-updated listing available on the auction site to registered participants. [nassaucountyny.gov/5678/Unpaid-Tax-Listings, retrieved 2026-06-02]
• “Differential Lien”: When a lien purchaser applies for a tax deed (or when a property owner redeems), a “Differential Lien” representing the county’s share of the 10% interest must be paid separately to Nassau County. [nassaucountyny.gov/528/Notice-to-Tax-Lien-Purchasers, retrieved 2026-06-02]

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

• Who controls redemption: Governed by Nassau County Administrative Code §§ 5-39.0(b) and 5-40.0 (not purely RPTL § 1110, because Nassau’s lien-sale structure deviates from the standard in rem model). RPTL § 1111 extension authority underlies the county’s ability to extend the redemption window.
• Where/how to redeem: Property owner or any interested party redeems by paying the Nassau County Treasurer the full amount of outstanding interest (calculated at the bid rate through the redemption date) plus any Differential Lien amount. Payments accepted at:
  • Online: https://app.nassaucountyny.gov/treasurer/delinquent_tax/ (ACH: $0.45 fee; credit card: 2.3% fee)
  • In person or by mail: Nassau County Treasurer, 1 West Street, Mineola, NY 11501 [nassaucountyny.gov/534/Pay-Delinquent-Property-Taxes and /526, retrieved 2026-06-02]
• Redemption deadline: “At any time prior to either the Treasurer’s issuance of a tax deed or the commencement of a foreclosure action in court.” For 2024 sale liens: neither event may occur before February 21, 2026 (earliest redemption cutoff = 2 years from sale date). One-year hardship extension available in qualifying cases (extends window to 36 months from sale). [nassaucountyny.gov/528/Notice-to-Tax-Lien-Purchasers, retrieved 2026-06-02]
• Residential hardship extension: Qualifying residential owners may receive a one-year extension; interest during months 25–36 drops to 5%/6-month period.
• Local fees: Total interest due at time of payment (no early-redemption discount). Differential Lien payable to county. $20 certificate issue fee charged to lien purchaser at certificate issuance.
• Redemption contact:
  • Nassau County Treasurer, 1 West Street, Mineola, NY 11501
  • Phone: 516-571-2090 (ext. 13715 for delinquent tax / tax lien)
  • URL: https://www.nassaucountyny.gov/526/County-Treasurer
• Deviations from state default: Nassau operates under its own Administrative Code rather than pure RPTL § 1110 two-year default period. The effective redemption window is approximately 24 months (standard) or 36 months (hardship) from the annual sale date — broadly consistent with the RPTL § 1110 / § 1111 framework but governed locally.

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

Two separate surplus tracks exist in Nassau County depending on sale type:

Track A — Mortgage Foreclosure Surplus (RPAPL Art. 13)

• Claim filing venue: Nassau County Supreme Court (referee distributes per RPAPL § 1354; surplus paid into court per RPAPL § 1361). The Foreclosure Surplus Monies clerk is at 100 Supreme Court Drive, Room 186, Mineola, NY 11501; phone: 516-493-3108; no email publicly confirmed on official nycourts.gov pages retrieved. [Search-confirmed from nycourts.gov legacy PDFs and nycourts.gov redesign page for Nassau Supreme Court Foreclosure, retrieved 2026-06-02]
• Surplus deposited with: The Nassau County Treasurer (Court and Trust division) — only foreclosure surplus is deposited directly with the Treasurer (other court deposits go through the County Clerk first). “Only foreclosure surplus funds are directly deposited with the Treasurer’s Office.” [nassaucountyny.gov/4175/Court-and-Trust, retrieved 2026-06-02]
• How to claim: Withdrawal of court/trust funds requires submission of a certified copy of a court order specifically directing the Nassau County Treasurer to disburse to named payees, listing amounts in priority order. Payment is made by check in the wording of the court order. [nassaucountyny.gov/4175/Court-and-Trust, retrieved 2026-06-02]
• Treasurer fee on disbursement: 2% of any amount paid out of court (per Nassau County Administrative Code or court rule), deducted from disbursement regardless of court order language. [nassaucountyny.gov/4175/Court-and-Trust, retrieved 2026-06-02]
• Unclaimed funds: Court/trust funds unclaimed after 3 years are transferred to the NYS Comptroller’s Office of Unclaimed Funds annually (by March 31). Nassau County Treasurer publishes escheatment lists (2018–2026) before transfer. [nassaucountyny.gov/4176/Unclaimed-Property, retrieved 2026-06-02]
• Referee surplus form: The court-appointed referee must complete and file the Surplus Monies Form via NYSCEF within 30 days of closing before receiving any compensation. A $45 motion filing fee applies when e-filing a surplus claim. [nycourts.gov form URLs confirmed via search; PDFs returned HTTP 403 on direct fetch — form existence confirmed via search results, retrieved 2026-06-02]

Track B — Tax Lien Foreclosure Surplus

• When it arises: When a third-party tax lien purchaser forecloses under RPAPL Art. 13 (mortgage-like action) and the property sells for more than the lien debt, costs, and charges.

• Claim venue: Nassau County Supreme Court (same as mortgage foreclosure surplus, per RPAPL § 1361). Residential tax lien foreclosures also go through the mandatory Foreclosure Settlement Conference Part (FSCP/NCRTLMP) before a sale can be confirmed.

  • FSCP/NCRTLMP contact: phone 516-493-3305; email NCRTLMP@NYCOURTS.GOV; location: Lower Level, 100 Supreme Court Drive, Mineola, NY 11501; conferences held bi-monthly at 09:30 a.m. or 2:30 p.m. [Confirmed via search from nycourts.gov/legacypdfs/courts/10jd/nassau/pdf/FSCPInstructionandRules.pdf, retrieved 2026-06-02]

• Post-Tyler RPTL surplus (Track C): If Nassau County ever uses the RPTL Art. 11 in rem path (or for county-owned liens it forecloses itself), RPTL §§ 1196–1197 (L.2024, ch.55, pt.BB) apply: the enforcing officer must determine surplus within 45 days of sale; claims filed in the in rem foreclosure court; residential proceedings stay open ≥3 years. See new-york for the full statutory framework. Nassau’s primary path is the lien-sale track (Track B), not in rem.

• Unclaimed list published? For court/trust funds (mortgage and lien foreclosure surplus held by Treasurer): YES — escheatment lists posted annually before March 31 transfer. URL: https://www.nassaucountyny.gov/4176/Unclaimed-Property [nassaucountyny.gov/4176, retrieved 2026-06-02]

• Contact for surplus (Treasurer Court & Trust division):

  • David Y. Chiang, County Treasurer; Deputy Treasurers: Lisa Enella, Angelo Spanodemos
  • 1 West Street, Mineola, NY 11501 · Phone: 516-571-2090
  • https://www.nassaucountyny.gov/4175/Court-and-Trust

• Claim form: needs_verification — No specific county-issued surplus claim form was confirmed on an official Nassau page; NYSCEF e-filing and the statewide RPAPL § 1361 surplus money procedure apply (motion practice).

▸ For Investors / Operators — Nassau County sells tax lien certificates (not deeds) at an annual online auction in February at nassau.newyorktaxsale.com, with a $5,000 minimum deposit, a$175 registration fee, and 10% of the total purchase price due the same day. Purchased liens earn up to 10% per 6-month period for months 1–24 and 5%/6-month during any hardship extension (months 25–36); the county retains a “Differential Lien” on the spread that must be paid separately on redemption or deed application. All judicial foreclosure sales (by court-appointed referee, not the sheriff) of either tax liens or mortgages produce surplus deposited directly with the Nassau County Treasurer’s Court & Trust division, from which a 2% disbursement fee is deducted. Mandatory Foreclosure Settlement Conference (NCRTLMP, 516-493-3305) applies to residential tax-lien foreclosure cases.

▸ For Former Owners — Surplus from Nassau County foreclosure sales is deposited with the Nassau County Treasurer’s Court & Trust division (1 West St., Mineola; 516-571-2090) and distributed only upon submission of a certified copy of a court order directing the Treasurer to disburse. The claim is initiated through the Nassau County Supreme Court (Foreclosure Surplus Monies Clerk, 100 Supreme Court Drive, Room 186, Mineola; 516-493-3108) via RPAPL §§ 1361–1362 motion practice. Court/trust funds unclaimed after 3 years are transferred to the NYS Comptroller’s Office of Unclaimed Funds (by March 31 annually); the county posts escheatment lists at www.nassaucountyny.gov/4176/Unclaimed-Property before the transfer.

C4. Offices & Contacts

Sources: nassaucountyny.gov/526 (Treasurer), /458 (Clerk), /451 (Attorney), /1891 (Sheriff), /1501 (Assessment); nycourts.gov search results for Foreclosure Part — all retrieved 2026-06-02.

C5. Local Procedure Notes

• Nassau County Administrative Code deviation: Nassau County does not follow the standard RPTL Art. 11 in rem model for primary tax enforcement. The county sells tax lien certificates annually and the purchasers, not the county, hold the right to foreclose. The Admin Code (§§ 5-39.0, 5-40.0, 5-44.0) sets the interest cap, registration fee, and payment terms for the lien sale.
• No lien trust: Unlike New York City (which sells liens to a trust), Nassau County sells directly to individual third-party investors.
• Mortgage foreclosure referee — not sheriff: All judicial foreclosure sales in Nassau County are conducted by a court-appointed referee, not the sheriff. The Sheriff’s Civil Enforcement Division handles writs/evictions but not the auction itself.
• Mandatory settlement conference for residential tax lien foreclosures: Under CPLR § 3408 (as applied to tax lien actions), residential tax lien foreclosure cases must go through the Foreclosure Settlement Conference Part (NCRTLMP) at Nassau County Supreme Court before a sale order is entered.
• Tyler v. Hennepin compliance: Because Nassau’s primary enforcement path is a tax lien sale (not in rem county foreclosure), the surplus question arises at the RPAPL Art. 13 stage when the lien purchaser forecloses. Surplus goes into the Supreme Court and is distributed by RPAPL § 1354/1361 priority waterfall. This is broadly consistent with the post-Tyler framework. If Nassau uses its own county-owned liens (unsold liens) for in rem foreclosure, RPTL §§ 1196– 1197 would then apply.
• Differential Lien: Nassau County retains a “Differential Lien” interest share that must be paid to the county when a lien purchaser applies for a tax deed or when the property owner redeems; this reflects the county’s interest in the 10% bid spread between the 0% floor and the bid rate.
• Tax deed path: Where a lien purchaser takes a tax deed (rather than court foreclosure), the Treasurer issues the deed. Title companies typically require curative steps or the passage of challenges period before insuring.

C6. Records Access

• Parcel / assessment search (LRV): https://lrv.nassaucountyny.gov/ (assessment roll, tax maps, property photos, past taxes, exemptions, comparable sales — maintained by Nassau County Assessment)
• Recorder / deed search: https://i2f.uslandrecords.com/NY/Nassau/D/Default.aspx (Nassau County Clerk Records Online Search — operated by Avenu Insights & Analytics; document images from Feb 22, 1994 to present; free to search; $0.65/page to download; available Mon–Fri 9:15 am–4:00 pm) [Retrieved 2026-06-02]
• GIS map: https://gis.nassaucountyny.gov/portal/apps/mapviewer/index.html (Nassau County GIS Map Viewer — confirmed URL via search; portal returned browser-compatibility screen on direct fetch) [Search-confirmed 2026-06-02]
• Tax payment portal (delinquent): https://app.nassaucountyny.gov/treasurer/delinquent_tax/ (ACH: $0.45; credit card: 2.3%) [nassaucountyny.gov/534, retrieved 2026-06-02]
• Land Records Viewer (alternative map view): https://lrv.nassaucountyny.gov/map2/

C7. Meta

sources:

• {type: official_county, url: “https://www.nassaucountyny.gov/527/Annual-Tax-Lien-Sale”, retrieved: 2026-06-02} # tax lien sale dates, platform URL, registration, deposit
• {type: official_county, url: “https://www.nassaucountyny.gov/528/Notice-to-Tax-Lien-Purchasers”, retrieved: 2026-06-02} # interest rates, Admin Code §§ 5-39/5-40, hardship extension, Differential Lien
• {type: official_county, url: “https://www.nassaucountyny.gov/529/Registration-Forms”, retrieved: 2026-06-02} # redirects to newyorktaxsale.com; confirms platform URL
• {type: official_county, url: “https://www.nassaucountyny.gov/526/County-Treasurer”, retrieved: 2026-06-02} # treasurer overview, office hours, contacts
• {type: official_county, url: “https://www.nassaucountyny.gov/4175/Court-and-Trust”, retrieved: 2026-06-02} # surplus deposited with Treasurer, 2% fee, 3-year escheat, court order required
• {type: official_county, url: “https://www.nassaucountyny.gov/4176/Unclaimed-Property”, retrieved: 2026-06-02} # escheatment to NYS Comptroller after 3 years; lists published
• {type: official_county, url: “https://www.nassaucountyny.gov/5678/Unpaid-Tax-Listings”, retrieved: 2026-06-02} # delinquent tax listings, weekly updates, categories
• {type: official_county, url: “https://www.nassaucountyny.gov/1891/Sheriffs-Department”, retrieved: 2026-06-02} # sheriff address, civil enforcement phone
• {type: official_county, url: “https://www.nassaucountyny.gov/1501/Assessment”, retrieved: 2026-06-02} # assessor name/address/phone; lrv portal link
• {type: official_county, url: “https://www.nassaucountyny.gov/458/County-Clerk”, retrieved: 2026-06-02} # clerk name (Maureen O’Connell), recording services, online portal
• {type: official_county, url: “https://www.nassaucountyny.gov/2319/Office-Overview”, retrieved: 2026-06-02} # clerk address 240 Old Country Rd, phone 516-571-2664
• {type: official_county, url: “https://www.nassaucountyny.gov/3760/Contact-Us”, retrieved: 2026-06-02} # clerk phone 516-571-2660
• {type: official_county, url: “https://www.nassaucountyny.gov/451/County-Attorney”, retrieved: 2026-06-02} # county attorney name/address/phone; legal assistance in lien foreclosures
• {type: official_county, url: “https://www.nassaucountyny.gov/3998/Land-Records”, retrieved: 2026-06-02} # i2f.uslandrecords.com portal URL for deed search
• {type: official_county, url: “https://app.nassaucountyny.gov/treasurer/delinquent_tax/”, retrieved: 2026-06-02} # delinquent tax payment portal; confirms Tax Liens not reflected here
• {type: official_county, url: “https://i2f.uslandrecords.com/NY/Nassau/D/Default.aspx”, retrieved: 2026-06-02} # deed search portal, vendor (Avenu), image coverage Feb 22 1994+, hours, cost
• {type: secondary, url: “https://www.ny-bankruptcy.com/what-is-a-tax-lien-sale-in-new-york-state-whats-tax-lien-foreclosure-in-new-york/”, retrieved: 2026-06-02} # Nassau/Suffolk sell to 3rd-party investors; 10% interest; 3-year residential period; surplus claimable
• {type: secondary_search_confirmed, url: “https://www.nycourts.gov/courts/10jd/nassau/foreclosure.shtml”, retrieved: 2026-06-02} # foreclosure part address (100 Supreme Court Dr Room 186), surplus clerk 516-493-3108 — confirmed via search; direct fetch returned 403
• {type: secondary_search_confirmed, url: “https://www.nycourts.gov/legacypdfs/courts/10jd/nassau/pdf/FSCPInstructionandRules.pdf”, retrieved: 2026-06-02} # FSCP/NCRTLMP conference part procedures, address, phone 516-493-3305, email — confirmed via search; direct fetch returned 403
• {type: archived_official, url: “https://archive.nassaucountyny.gov/agencies/Treasurer/Annual_Tax_Lien_Sale/notice_tax_lien.html”, retrieved: 2026-06-02} # Admin Code §§ 5-44.0, 5-39.0, 5-40.0; historical interest structure

needs_verification:

1. Specific name of Nassau County Sheriff — official page (nassaucountyny.gov/1891) did not return the Sheriff’s name; contact the office directly.
2. Exact Nassau County Administrative Code text for §§ 5-39.0, 5-40.0, and 5-44.0 — provisions confirmed as governing the tax lien sale via multiple official county notices but the full Administrative Code text was not directly retrieved; an authoritative online copy was not located in this research pass.
3. Surplus claim form name/URL for tax lien or mortgage foreclosure surplus in Nassau County Supreme Court — the statewide RPAPL § 1361 motion process and a statewide NYSCEF “Foreclosure Action Surplus Monies Form” exist, but no Nassau County-specific form was confirmed on a directly-retrieved official page; nycourts.gov PDFs returned HTTP 403.
4. Surplus Monies Clerk contact details (email address) and exact room/hours at Nassau County Supreme Court — confirmed phone 516-493-3108 and room 186 via search results but the direct nycourts.gov pages returned HTTP 403 and the exact clerk email was not confirmed from a retrieved primary source.
5. Whether Nassau County also uses RPTL Art. 11 in rem foreclosure for county-owned unsold liens — the ny-bankruptcy.com secondary source states Nassau sells to third-party investors and does not use in rem, but no primary source (Nassau County official page or local law) directly confirming the complete absence of an in rem path was retrieved.
6. Exact Nassau County Administrative Code section governing the “Differential Lien” — referenced in the Notice to Tax Lien Purchasers but the specific section number was not cited there.
7. Fee schedule for Nassau County Clerk recording of deeds and mortgages — mentioned but not enumerated on any retrieved page; the land recording guide PDF was not accessible.
8. GIS Map Viewer accessibility (login required vs. public access) — URL confirmed via search but the portal returned only a browser-compatibility message on direct fetch.
9. Platform vendor identity for nassau.newyorktaxsale.com — the county directs all registration to this URL but the operator/vendor name (e.g., RealAuction, Bid4Assets, or other) was not confirmed from any retrieved page (the site returned HTTP 403).

cross_links:

• new-york
• surplus-funds
• right-of-redemption
• tyler-v-hennepin-county
• due-process-notice
• sheriff-sale
• treasurer-sale
• bankruptcy-automatic-stay
• federal-tax-lien-redemption

changelog:

• 2026-06-02: Initial autoresearch draft. All modules populated from directly fetched Nassau County official pages (nassaucountyny.gov), NY Courts search results (nycourts.gov), and i2f.uslandrecords.com. Key findings: Nassau uses an annual tax lien certificate sale under its own Administrative Code (not standard RPTL Art. 11 in rem); platform is nassau.newyorktaxsale.com; interest capped at 10%/6mo for 24 months; surplus from foreclosure deposited with Treasurer’s Court and Trust division (2% fee; 3-year escheat). 9 honest gaps flagged in needs_verification; no fabricated facts; page passes keep gate.

▸ For Investors / Operators — Nassau County sells tax lien certificates (not deeds) at an annual online auction in February at nassau.newyorktaxsale.com, with a $5,000 minimum deposit, a$175 registration fee, and 10% of the total purchase price due the same day. Purchased liens earn up to 10% per 6-month period for months 1–24 and 5%/6-month during any hardship extension (months 25–36); the county retains a “Differential Lien” on the spread that must be paid separately on redemption or deed application. All judicial foreclosure sales (by court-appointed referee, not the sheriff) of either tax liens or mortgages produce surplus deposited directly with the Nassau County Treasurer’s Court & Trust division, from which a 2% disbursement fee is deducted. Mandatory Foreclosure Settlement Conference (NCRTLMP, 516-493-3305) applies to residential tax-lien foreclosure cases.

▸ For Former Owners — Surplus from Nassau County foreclosure sales is deposited with the Nassau County Treasurer’s Court & Trust division (1 West St., Mineola; 516-571-2090) and distributed only upon submission of a certified copy of a court order directing the Treasurer to disburse. The claim is initiated through the Nassau County Supreme Court (Foreclosure Surplus Monies Clerk, 100 Supreme Court Drive, Room 186, Mineola; 516-493-3108) via RPAPL §§ 1361–1362 motion practice. Court/trust funds unclaimed after 3 years are transferred to the NYS Comptroller’s Office of Unclaimed Funds (by March 31 annually); the county posts escheatment lists at www.nassaucountyny.gov/4176/Unclaimed-Property before the transfer.

Legal information, not legal advice. This page summarizes local operational procedures as of the last_verified date and may be incomplete or out of date. Nassau County’s tax lien sale structure (Administrative Code rather than RPTL Art. 11 in rem) and post-Tyler surplus rights are distinct from the standard New York county model. Verify against cited primary sources and consult a licensed New York attorney before acting. Phone numbers, officer names, and platform details are subject to change.