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

C0. Identity

• County seat: Syracuse, NY
• Population: ~476,516 (2020 Census)
• FIPS: 36067
• Recording unit: county
• Parent legal framework: new-york
• Judicial district: 5th Judicial District, New York State Unified Court System
• Governing authority: Onondaga County operates under the Onondaga County Tax Act (Chapter 690 of the Laws of 1937, as amended) — a special act that predates and supplements RPTL Art. 11. The Chief Fiscal Officer (not the county treasurer by that title) serves as the enforcing officer for tax foreclosure. As of 2024, the Chief Fiscal Officer is Steven P. Morgan; the Real Property Tax Director is Donald Weber.

C1. Local Tax Sale

• Conducts own sale? Yes. Onondaga County (via the Chief Fiscal Officer / Department of Finance) conducts an annual in rem tax foreclosure auction under the Onondaga County Tax Act, Ch. 690 (L.1937), Resolution No. 71-1967, and RPTL Art. 11. The auction is authorized pursuant to Resolution No. 71-1967 of the County Legislature. Source: onondaga.gov/rpts/auction/ · Local Law No. 1 – 2024 (surplus law)

• Platform: Online only via NYSAuctions.com, administered by Absolute Auctions & Realty, Inc. (telephone: (800) 243-0061). Bidders register on NYSAuctions.com, receive an Internet Bidding Packet (IBP) via DocuSign/email, and are notified of approval status before bidding opens. Source: onondaga.gov/rpts/auction/ · aarauctions.com (2025 auction listing) · 2025 auction brochure (PDF)

• Calendar: Annual, typically held in October (online bidding opens the first Tuesday of October; online ending Thursday of the same week). Properties are listed starting in September. A bidder informational seminar (Zoom) is held approximately two weeks before bidding opens.

  • 2025 auction (confirmed): Bidding opened Tuesday, October 7, 2025 at 10am; ended Thursday, October 9, 2025 (115 parcels). Final payment due October 15, 2025 at 421 Montgomery St., 15th Floor.
  • 2026 auction (advertised): 2-day auction — Day 1 Thursday, October 10 (Lots 1–250, towns of Camillus, Cicero, Clay, DeWitt); Day 2 Friday, October 11 (Lots 251–392, remaining towns). Bidding opened Tuesday, October 8 at 10am. Bidder Seminar Zoom on September 25, 2026 at 7pm. Source: onondaga.gov/rpts/auction/ · aarauctions.com — 2025 listing · aarauctions.com — 2026/2024 listing

• Buyer’s premium: 10% of accepted bid (credit card); 7% of accepted bid (cash or bank check/guaranteed funds). $250 administrative fee applies to properties sold for under$10,000. Source: aarauctions.com Terms of Conditions — auction id 6965

• Registration & deposit:

  • Registration is free, done online at NYSAuctions.com.
  • A Google form and e-signature Internet Bidding Packet (IBP) are required; bidders are approved before auction opens.
  • Minimum opening bid: $100 per parcel.
  • Down payment at close of bidding: 20% of final bid or $10,000, whichever is higher. For properties under$10,000, full payment is required at auction.
  • Payment accepted by credit card (Visa/MasterCard) or wire transfer for the down payment; remaining balance due by the close-of-business deadline (October 15 in the 2025 auction; October 16 in prior year) at 421 Montgomery St., 15th Floor, Syracuse. Source: onondaga.gov/rpts/auction/ · aarauctions.com Terms — auction id 6965

• Bidder requirements:

  • Valid, government-issued photo ID for each person to be named on the deed (driver’s license, state ID, or passport; copy required).
  • Social Security Number.
  • For business entities: business formation documents and Employer Identification Number (EIN).
  • Prohibited bidders (per terms): anyone who owes property taxes (current or prior year) to Onondaga County; the property owner or their representatives; anyone who previously breached a contract with the county or defaulted on a prior auction purchase; county and auction company employees. Source: aarauctions.com Terms — auction id 6965 · onondaga.gov/rpts/auction/

• Rate within statutory range: 1% per month (12%/year), the RPTL § 924-a state default. No county deviation identified. Source: new-york parent page.

• Delinquent list / auction property list: Properties are listed on NYSAuctions.com starting in September each year. Delinquent account search portal: onondaga.go2gov.net (search by account, owner name, address, or tax map number; view delinquent tax details). The annual foreclosure is authorized pursuant to the Onondaga County Tax Act and Resolution No. 71-1967. Source: onondaga.gov/rpts/ · onondaga.go2gov.net delinquent tax details

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

• Where/how to redeem locally: Pay all delinquent taxes, interest (1%/month), penalties, and lawful charges to the Chief Fiscal Officer (Onondaga County Department of Finance / Real Property Tax Services).

  • Office: 421 Montgomery Street, 15th Floor East, Syracuse, NY 13202
  • Mailing: Chief Fiscal Officer, PO Box 1004, Syracuse, NY 13201
  • Phone: (315) 435-2426
  • Hours: Monday–Friday, 8am–4pm

• Delinquency thresholds: County taxes unpaid after March 31 and school/village taxes unpaid after November 1 become delinquent and are transferred to the Chief Fiscal Officer for collection. Source: onondaga.gov/rpts/

• Local fees: Interest accrues at 1%/month (RPTL § 924-a). Additional charges as defined by the Onondaga County Tax Act and Local Law No. 1 – 2024 (§ 2, “Charges” definition) include notice/publication costs, recording fees, record-search costs, administrative fees (up to $250/parcel or 2% of taxes, interest, and penalties, whichever is greater, without further substantiation), and reasonable attorney fees. Source: Local Law No. 1 – 2024, § 2

• Deviations from state default: needs_verification — The Onondaga County Tax Act (Ch. 690, L.1937) predates RPTL Art. 11 and supplements it; the exact redemption period under the local act (vs. the RPTL § 1110 2-year default) was not confirmed from a directly retrieved text of Ch. 690. Local Law No. 1 – 2024 references “after the applicable redemption period has elapsed” and is consistent with the RPTL § 1110 framework, but the specific timeline under Ch. 690 has not been directly verified. No vacant-and-abandoned registry (RPTL § 1111-a) shortening the period to 1 year has been identified.

• Redemption contact:

  • Office: Onondaga County Real Property Tax Services (Dept. of Finance)
  • Address: 421 Montgomery St., 15th Floor East, Syracuse, NY 13202
  • Phone: (315) 435-2426
  • Hours: Monday–Friday, 8am–4pm Source: onondaga.gov/rpts/

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

Onondaga County enacted Local Law No. 1 – 2024 (“A Local Law Providing for the Distribution of Surplus from the Sale of Tax Delinquent Property,” effective June 4, 2024) pursuant to Part BB of the NY State 2024-2025 Budget (RPTL §§ 1196– 1197). This law implements the post-Tyler surplus framework locally and governs all tax-foreclosed property sold under the Onondaga County Tax Act.

• Surplus determination: Within 45 days after sale of tax-foreclosed property, the Chief Fiscal Officer determines whether a surplus exists. For a public sale, surplus = sale price minus (taxes + interest + penalties + lawful charges). For a non-public sale: the full value per the most recent tax roll, a licensed NY appraiser’s appraisal, or another reasonable valuation method. Source: Local Law No. 1 – 2024, § 3

• Report to court: If a surplus exists, the Chief Fiscal Officer files a report with the court having jurisdiction (Onondaga County Supreme Court, 5th JD), pays the surplus funds into court, and within 10 days notifies the former property owner that surplus was paid into court and that the court will provide claim procedures. Source: Local Law No. 1 – 2024, § 3(3)(b)

• Claim filing venue: Onondaga County Supreme Court (5th Judicial District). Claims are filed in the court having jurisdiction over the in rem foreclosure proceeding. Per Local Law No. 1 – 2024 § 4, claims “shall be administered and adjudicated, and such surplus shall be distributed, in the same manner as in an action to foreclose a mortgage pursuant to article thirteen of the Real Property Actions and Proceedings Law.”

  • Court address: 333 East Washington Street (Hughes State Office Building), Syracuse, NY 13202 (5th JD Administrative Offices). needs_verification: court address confirmed from multiple search summaries; direct court page fetch returned HTTP 403. Source: Local Law No. 1 – 2024, § 4

• Who may claim: “Any person who had any right, title, interest, claim, lien or equity of redemption in or upon a parcel immediately prior to the parcel becoming tax-foreclosed property.” Source: Local Law No. 1 – 2024, § 4(1)

• Claim form / instructions: NY Courts provides statewide forms for in rem tax foreclosure surplus claims:

  • Notice of Claim to Surplus Monies (PDF)
  • Instructions to Claim Surplus Monies — In Rem Tax Foreclosures (PDF)
  • NY Courts Foreclosure Forms Index needs_verification: No Onondaga County-specific (5th JD) surplus-claim instruction sheet has been identified. Use the statewide forms above and confirm with the Onondaga County Supreme Court clerk.

• Local deadline notes:

  • Claim must be filed before confirmation of the referee’s report of sale.
  • For residential property, if no former homeowner has filed a claim at the time of confirmation, the proceeding remains open at least 3 years from confirmation (or longer as directed by the court). A former homeowner filing within that window is treated as timely. Source: Local Law No. 1 – 2024, § 4(4)

• Special rule — land bank / public entity non-public sales: No surplus is payable if tax-foreclosed property was sold to a land bank, housing development agency, or other public entity (non-public sale), or retained for public use, AND the property had first been offered at two public auctions at least 3 months apart with minimum bids ≤ (taxes + interest + penalties + charges), and no qualifying bids were received at either auction. Source: Local Law No. 1 – 2024, § 3(2)

• Third-party tax lien holders: Where a tax lien was sold to a third party under the Onondaga County Tax Act (a treasurer’s deed may be issued to the lienholder on application/surrender of the certificate), Local Law No. 1 – 2024 §§ 2–4 apply to surplus determination. The lienholder must also send the former homeowner a warning notice at least 180 days before applying for a treasurer’s deed (§ 5(3)). Source: Local Law No. 1 – 2024, § 5

• Unclaimed surplus: At conclusion of proceedings, unclaimed surplus funds are deemed abandoned and paid to Onondaga County (not the State Comptroller) to reduce the county’s tax levy. Source: Local Law No. 1 – 2024, § 4(5)

• Unclaimed-funds list published? needs_verification — No Onondaga County- specific published list of unclaimed in rem surplus funds has been identified. Abandoned surplus goes to the county (not the State Comptroller), so it would not appear in the OSC unclaimed-funds database.

• Contact for surplus matters:

  • Chief Fiscal Officer (surplus determination): 421 Montgomery St., 15th Floor, Syracuse, NY 13202; (315) 435-2426 (RPTS line) · (315) 435-2957 (Finance main)
  • Onondaga County Supreme Court (claim filing): 333 East Washington St., Syracuse, NY 13202; (315) 728-7231 (District Administrative Judge’s office)

▸ For Investors / Operators — Onondaga County holds an annual online-only deed auction in October via NYSAuctions.com (Absolute Auctions & Realty, 800-243-0061); the 2026 auction closes October 10–11 with bidding opening October 8 at 10:00 a.m. A Bidder Seminar (Zoom) is held approximately two weeks before bidding. The down payment is 20% of the final bid or $10,000, whichever is higher (full payment for bids under $10,000); buyer’s premium is 10% by credit card or 7% by guaranteed funds. Onondaga County also sells individual tax liens to third-party investors (requiring a 180-day homeowner notice before the lienholder may apply for a treasurer’s deed). Properties sold to land banks after two failed public auctions generate no surplus obligation. See new-york for the marketable-title path and surviving-lien exposure.

▸ For Former Owners — Under Local Law No. 1 – 2024, the Chief Fiscal Officer determines surplus within 45 days of sale and pays it into the Onondaga County Supreme Court (5th JD, 333 East Washington St., Syracuse; 315-728-7231). Claims may be filed before confirmation of the referee’s report; for residential property, the proceeding stays open at least 3 years from confirmation even without a filed claim. Use the statewide NY Courts surplus-monies forms (nycourts.gov/forms/foreclosure). Unclaimed surplus is paid to Onondaga County (not the State Comptroller) — it does not appear in the OSC unclaimed-funds database. Contact the Chief Fiscal Officer at 315-435-2426 for surplus status.

C4. Offices & Contacts

Note on mortgage foreclosure sales: In New York, RPAPL Art. 13 mortgage foreclosure sales are conducted by a court-appointed referee (not the Sheriff) pursuant to a judgment of foreclosure and sale entered by the Onondaga County Supreme Court (5th JD). The Sheriff’s Civil Department handles civil process (service, levies), not the public auction. Sales are noticed and held per 5th JD local rules.

C5. Local Procedure Notes

• Onondaga County Tax Act (Ch. 690, L.1937, as amended): Onondaga County operates under this special act (not exclusively under RPTL Art. 11) for tax lien enforcement and foreclosure. The act, together with Resolution No. 71-1967 of the County Legislature, governs the annual public auction. Local Law No. 1 – 2024 is expressly supplemental to the Tax Act and remains in force alongside it. needs_verification: Full current text of Ch. 690 not directly retrieved; its exact redemption period provisions and deviation (if any) from RPTL § 1110’s 2-year default have not been confirmed from a retrieved copy of the statute.

• Tax lien sales to third parties: Unlike most NY counties, Onondaga County has a mechanism under the Onondaga County Tax Act to sell individual tax liens to third parties (private investors receive a certificate of sale). Local Law No. 1 – 2024 §5 governs how those lienholders may later obtain a treasurer’s deed and how surplus is handled in that context. The lienholder must provide a 180-day homeowner warning notice before applying for the deed. Source: Local Law No. 1 – 2024, §5

• No public sale surplus if two-auction no-bid rule met: If property sold to a land bank / public entity after two failed auctions (≥3 months apart; minimum bid ≤ tax debt), the county owes no surplus. This effectively insulates community land bank transfers from surplus claims when no market demand exists. Source: Local Law No. 1 – 2024, §3(2)

• Auction conducted alphabetically/numerically: Properties are auctioned alphabetically by town name, then numerically by tax map number. Source: 2025 auction brochure (retrieved via pdftotext)

• Manufactured housing / SCRA / HOA: Not specifically addressed in retrieved county-level documents. State-level rules apply. needs_verification.

C6. Records Access

• Parcel / tax search portal: onondaga.go2gov.net — search by account number, owner name, property address, or tax map number; view tax bills, delinquent tax details, and pay taxes online (for properties outside City of Syracuse). Source: onondaga.gov/rpts/

• Property assessment (Image Mate Online): ocfintax.ongov.net/Imate/index.aspx — public access to RPS assessment data, tax maps, and property photos for towns in Onondaga County (maintained by Real Property Tax Services / SDG cooperative). Source: onondaga.gov/rpts/

• Recorder / deed search (County Clerk): cotthosting.com/NYOnondagaExternal/User/Login.aspx — eSearch portal for deeds, mortgages, liens, and other recorded documents. Index viewing is free (guest sign-in); document printing requires a paid subscription ($5/24 hrs;$100/30 days; $500/180 days;$0.65/page to print). Land Records phone: (315) 435-2226 · (315) 435-8250 (Mortgages/Deeds direct). Source: onondaga.gov/clerk/departments/mortgages-deeds/

• GIS parcel map: spatial.vhb.com/onondaga/ — Onondaga County GIS on the Web; interactive parcel mapping with metadata at spatial.vhb.com/onondagametadata/metadata.htm. Also maintained by the Onondaga County Department of Planning GIS Division. Source: search-result confirmation

• Tax payment portal: onondaga.go2gov.net — same portal as parcel search (above); pay current or delinquent taxes online for non-Syracuse properties.

C7. Meta

sources:

• {type: official, url: “https://onondaga.gov/rpts/”, retrieved: 2026-06-02} # RPTS office, address, phone, auction calendar, payment portal, Image Mate
• {type: official, url: “https://onondaga.gov/rpts/auction/”, retrieved: 2026-06-02} # auction platform (NYSAuctions/Absolute Auction), 2025 dates, registration, deposit, bidder requirements
• {type: official, url: “https://onondaga.gov/finance/”, retrieved: 2026-06-02} # Finance Dept phone, address, Chief Fiscal Officer role
• {type: official_local_law, url: “https://onondaga.gov/legislature/wp-content/uploads/sites/201/2025/04/LL1SurplusCERTIFIED.pdf”, retrieved: 2026-06-02} # Local Law No. 1–2024 full text extracted via pdftotext; all surplus provisions cited from this document
• {type: official, url: “https://onondaga.gov/clerk/”, retrieved: 2026-06-02} # County Clerk Emily E. Bersani, 401 Montgomery St Room 200, phone, hours
• {type: official, url: “https://onondaga.gov/clerk/departments/mortgages-deeds/”, retrieved: 2026-06-02} # deed recording fees, cotthosting.com portal URL, phone 435-8250
• {type: official, url: “https://sheriff.ongov.net/contact/”, retrieved: 2026-06-02} # Sheriff Tobias Shelley, 407 S. State St., (315) 435-3044, Civil Dept 435-3060
• {type: official, url: “https://aarauctions.com/servlet/Search.do?auctionId=7445”, retrieved: 2026-06-02} # 2025 auction listing: Oct 7–9, 2025; NYSAuctions.com; 115 parcels; registration via DocuSign
• {type: official, url: “https://aarauctions.com/servlet/Search.do?auctionId=6965”, retrieved: 2026-06-02} # 2024/2026 auction listing: Oct 10–11 (2-day); 211 parcels; bidding opens Oct 8
• {type: official, url: “https://aarauctions.com/servlet/TermsAndConditions.do?auctionId=6965”, retrieved: 2026-06-02} # Terms of sale: buyer’s premium 10%/7%, deposit 20%/$10k, bidder prohibition for delinquent taxpayers
• {type: official, url: “https://nysauctions.s3.us-east-1.amazonaws.com/Onondaga/OnondagaBrochure2025web.pdf”, retrieved: 2026-06-02} # 2025 auction brochure PDF — extracted via pdftotext; confirms NYSAuctions platform, Absolute Auctions, Oct 7/9 dates, buyer’s premiums
• {type: official, url: “https://ocfintax.ongov.net/Imate/index.aspx”, retrieved: 2026-06-02} # Image Mate Online parcel assessment portal
• {type: official, url: “https://spatial.vhb.com/onondaga/”, retrieved: 2026-06-02} # GIS portal confirmed via search
• {type: official, url: “https://cotthosting.com/NYOnondagaExternal/User/Login.aspx”, retrieved: 2026-06-02} # eSearch deed/mortgage portal — login page fetched (403 on internal); URL confirmed via clerk page and search
• {type: official, url: “https://onondaga.go2gov.net/”, retrieved: 2026-06-02} # tax payment/delinquent search portal — 403 on direct fetch; confirmed via RPTS page
• {type: official, url: “https://onondaga.gov/legislature/local-law-library/local-laws/”, retrieved: 2026-06-02} # local law library — LL1-2024 confirmed as surplus law
• {type: official, url: “https://onondaga.gov/departments/”, retrieved: 2026-06-02} # dept directory: Finance, Comptroller, RPTS, Clerk, Sheriff phone numbers

needs_verification:

• Full text of the Onondaga County Tax Act (Chapter 690 of the Laws of 1937, as amended) — particularly its redemption period provisions and whether it deviates from RPTL § 1110’s 2-year default. Not retrieved directly; referenced via Local Law No. 1 – 2024.
• Exact address / room number and direct phone for the Onondaga County Supreme Court Clerk’s Office (5th JD) for filing surplus claims. The address 333 East Washington St. was confirmed from multiple search summaries; nycourts.gov direct fetch returned HTTP 403.
• Whether Onondaga County has adopted a vacant-and-abandoned property registry under RPTL § 1111-a that would shorten the redemption period to 1 year for qualifying properties.
• Whether a 5th JD-specific surplus-claim instruction sheet exists for in rem tax foreclosures (separate from the statewide nycourts.gov forms set).
• Published Onondaga County unclaimed in rem surplus list — none identified; under Local Law No. 1 – 2024 § 4(5) abandoned surplus goes to the county, not the State Comptroller, so OSC’s unclaimed-funds database would not contain these.
• Current tax delinquency timeline (number of months from delinquency to auction) under the Onondaga County Tax Act — not confirmed from a retrieved copy of Ch. 690.
• Manufactured housing, SCRA, and HOA special procedures at the county level.

cross_links: new-york, right-of-redemption, surplus-funds, tyler-v-hennepin-county, due-process-notice, kennedy-v-mossafa, macnaughton-v-warren-county, matter-of-foreclosure-of-tax-liens-seelbach-2024, bankruptcy-automatic-stay, federal-tax-lien-redemption, heirs-property

changelog:

• 2026-06-02: Initial autoresearch draft. C0–C7 populated from Onondaga County official pages (RPTS, Finance, Clerk, Sheriff, legislature), full text of Local Law No. 1 – 2024 (extracted via pdftotext from county legislature PDF), 2025 auction brochure (PDF; pdftotext), and Absolute Auctions & Realty Terms of Conditions for auctions 7445 (2025) and 6965 (2024/2026). Key local facts confirmed: annual October online auction via NYSAuctions.com / Absolute Auction; 10%/7% buyer’s premium; 20%/$10k deposit; bidder prohibition for delinquent taxpayers; surplus determined by Chief Fiscal Officer within 45 days; filed with Onondaga County Supreme Court (5th JD); residential proceedings remain open 3+ years; abandoned surplus to county (not Comptroller). Honest gaps flagged in needs_verification.

▸ For Investors / Operators — Onondaga County holds an annual online-only deed auction in October via NYSAuctions.com (Absolute Auctions & Realty, 800-243-0061); the 2026 auction closes October 10–11 with bidding opening October 8 at 10:00 a.m. A Bidder Seminar (Zoom) is held approximately two weeks before bidding. The down payment is 20% of the final bid or $10,000, whichever is higher (full payment for bids under $10,000); buyer’s premium is 10% by credit card or 7% by guaranteed funds. Onondaga County also sells individual tax liens to third-party investors (requiring a 180-day homeowner notice before the lienholder may apply for a treasurer’s deed). Properties sold to land banks after two failed public auctions generate no surplus obligation. See new-york for the marketable-title path and surviving-lien exposure.

▸ For Former Owners — Under Local Law No. 1 – 2024, the Chief Fiscal Officer determines surplus within 45 days of sale and pays it into the Onondaga County Supreme Court (5th JD, 333 East Washington St., Syracuse; 315-728-7231). Claims may be filed before confirmation of the referee’s report; for residential property, the proceeding stays open at least 3 years from confirmation even without a filed claim. Use the statewide NY Courts surplus-monies forms (nycourts.gov/forms/foreclosure). Unclaimed surplus is paid to Onondaga County (not the State Comptroller) — it does not appear in the OSC unclaimed-funds database. Contact the Chief Fiscal Officer at 315-435-2426 for surplus status.

Legal information, not legal advice. This page summarizes Onondaga County, New York operational procedures as of the last_verified date and may be incomplete or out of date. New York’s surplus regime under RPTL §§ 1196–1197 and Local Law No. 1 – 2024 is recent (effective June 4, 2024) and actively litigated. Verify against cited primary sources and consult a licensed New York attorney before acting.