USA Foreclosure Wiki

Orange County, NY

18 min read

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

C0. Identity

  • County seat: Goshen, NY 10924
  • Population: 401,312 (2020 Census)
  • FIPS: 36071
  • Recording unit: county
  • Parent legal framework: new-york

Orange County is a standard RPTL Article 11 county — it uses the statewide in rem tax-foreclosure framework (not a special Tax Act like Erie County). The County conducts its own annual deed sale through the Commissioner of Finance and the Real Property Tax Service (RPTS) office, using a third-party online auction vendor. Following New York’s 2024 RPTL reform (L.2024, ch.55, pt.BB, §§ 1196–1197), Orange County files surplus/non-surplus determination reports with the court and with the Orange County Clerk’s Office.

C1. Local Tax Sale

  • Conducts own sale? Yes — Orange County conducts an annual online-only deed sale jointly administered by the Commissioner of Finance and the Real Property Tax Service (RPTS) office. Source: orangecountygov.com/602/Auction-Deed-Sale (retrieved 2026-06-02); orangecountygov.com/584/Real-Property (retrieved 2026-06-02).

  • Sale platform: Absolute Auctions & Realty, Inc. / AAR Auctions (operating as NYSauctions.com).

  • Sale calendar:

    • Frequency: annual, typically once per year between June and October. Source: orangecountygov.com/866/Property-Taxes (“between June and October”), retrieved 2026-06-02.
    • Next known sale (2026): Online-only auction — bidding opens Monday, August 31, 2026 at 10:00 a.m., closes Wednesday, September 2, 2026 at 10:00 a.m. Source: AAR Auctions auction listing page, auctionId=8446, retrieved 2026-06-02.
    • Historical example: November 12, 2020 auction — 150+ properties, bidding opened November 9 via NYSauctions.com. Source: orangecountygov.com/CivicAlerts.aspx?AID=1136&ARC=1535 (retrieved 2026-06-02).
    • Parcel catalog available approximately one month before auction opens. Source: orangecountygov.com/602/Auction-Deed-Sale retrieved 2026-06-02.

  • Registration:

    • Bidders must register specifically for each auction at AAR Auctions; general site membership does not confer bidding rights.
    • Registration deadline: by the auction open date at 4:00 p.m. (2026: Monday, August 31 at 4:00 p.m.).
    • A DocuSign Internet Bidding Packet is sent approximately two weeks before the auction; approval activates when bidding begins.
    • Source: AAR Auctions auction listing page, auctionId=8446, retrieved 2026-06-02.

  • Deposit / payment requirements:

    • Successful bidders must immediately pay a deposit of $1,000 or 20% of the total contract price, whichever is greater.
    • Accepted payment: bank teller/cashier check payable to “Orange County Commissioner of Finance” (with no further endorsement), or credit card (Mastercard, Visa, Discover only). Personal checks and business checks are not accepted.
    • Source: orangecountygov.com/CivicAlerts.aspx?AID=1136&ARC=1535 (2020 auction terms, retrieved 2026-06-02); orangecountygov.com/602/Auction-Deed-Sale (leftover list instructions, retrieved 2026-06-02). Note: 2026-specific deposit terms not yet posted (terms posted ~30 days before auction per AAR Auctions page); 2020 terms cited as best available historical source — flagged needs_verification.

  • Title conveyed: Quit Claim Deed describing the property by tax map section, block and lot number, without representation, covenant, or warranty; conveys whatever interest Orange County has acquired. Properties sold “as is.” Source: orangecountygov.com/602/Auction-Deed-Sale (retrieved 2026-06-02) and warwickadvertiser.com/news/local-news/orange-county-to-hold-online-tax-foreclosure-auction-on-nov-12-DY1375894 (retrieved 2026-06-02).

  • Leftover List (unsold parcels):

    • Parcels not sold at the main auction are placed on a Leftover List and can be bid on monthly by contacting the RPTS office at 845-291-2490.
    • The Leftover List and available parcels are viewable through the Image Mate parcel portal: https://propertydata.orangecountygov.com/index.aspx?cty=33
    • The Leftover Deed Sale process is currently paused due to changes to New York State Real Property Law (specifically the post-Tyler RPTL §§ 1196–1197 surplus determination requirements). Source: orangecountygov.com/602/Auction-Deed-Sale (retrieved 2026-06-02). Cash payments for leftover list bids are no longer accepted; official bank check or money order required.

  • Prior owner redemption: Prior owners may redeem their property before the auction by paying delinquent taxes in full to the Commissioner of Finance. Once the property has been auctioned the prior owner cannot reclaim the property by paying delinquent taxes. Source: orangecountygov.com/602/Auction-Deed-Sale (retrieved 2026-06-02) and RPTL § 1131 (barring equity of redemption post-judgment).

  • Delinquent list location:

    • The 2026 List of Delinquent town and county property taxes (by town, section, block, and lot) is filed with the Orange County Clerk’s Office, 255 Main Street, Goshen, NY 10924.
    • Source: WebSearch result corroborated by orangecountygov.com/545/Property-Tax-Collection-Calendar (retrieved 2026-06-02).

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

  • Redemption period: 2-year default under RPTL § 1110 from lien date (or as extended/reduced per §§ 1111, 1111-a for the relevant parcel). Orange County follows the statewide RPTL Article 11 framework; no local variation from statutory default has been identified. Source: new-york parent page; RPTL § 1110 (nysenate.gov, retrieved 2026-06-01).

  • Where to redeem: Pay delinquent taxes to the Commissioner of Finance:

    • Address: 255 Main Street, Goshen, NY 10924
    • Phone: 845-291-2480 (delinquent tax division, hours 9:00 a.m.–4:30 p.m., Mon–Fri)
    • Source: orangecountygov.com/518/Finance (retrieved 2026-06-02); orangecountygov.com/619/Taxpayer-Information (retrieved 2026-06-02).

  • Local fees: Standard RPTL § 924-a interest (1%/month) plus applicable penalties and the title search fee (up to $150 per delinquent parcel assessed after March 31). Source: orangecountygov.com/545/Property-Tax-Collection-Calendar (retrieved 2026-06-02).

  • Tax collection timeline (key local dates):

    • January: Town collector accepts payment; no penalty.
    • February: Town collector; 1% interest.
    • March 31: Last day to pay town collector (2% interest + mailing fee applies in February–March).
    • April 1: Commissioner of Finance assumes collection; penalty plus interest from April 1.
    • March 31 deadline also triggers title search fee (up to $150) on each still- delinquent parcel.
    • Source: orangecountygov.com/545/Property-Tax-Collection-Calendar (retrieved 2026-06-02).

  • Cities with separate collection: The County does not collect taxes within the Cities of Middletown, Newburgh, or Port Jervis; those cities have separate tax collection. Source: orangecountygov.com/545/Property-Tax-Collection-Calendar (retrieved 2026-06-02).

  • Redemption contact:

    • Office: Department of Finance (Commissioner of Finance)
    • Phone: 845-291-2480
    • Address: 255 Main Street, Goshen, NY 10924
    • Hours: 9:00 a.m.–4:30 p.m., Mon–Fri
    • Source: orangecountygov.com/518/Finance (retrieved 2026-06-02).

  • Deviations from state default: None identified. Orange County follows RPTL Art. 11 without a local special act.

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

Orange County files surplus/non-surplus determination reports following each tax foreclosure auction, as required by the post-Tyler RPTL §§ 1196–1197 (effective 2024). The county has filed 2024 and 2025 surplus determination reports with the court and with the Orange County Clerk. Source: orangecountygov.com/602/Auction-Deed-Sale (retrieved 2026-06-02).

  • Claim filing venue:

    • Surplus claims under RPTL § 1197 are filed with the court having jurisdiction over the in rem proceeding (Orange County Supreme Court).
    • Orange County files its surplus determination reports with the Orange County Clerk’s Office (also Orange County Supreme Court Clerk): 255 Main Street, Goshen, NY 10924; Phone: 845-291-2690
    • Source: orangecountygov.com/602/Auction-Deed-Sale (retrieved 2026-06-02); orangecountygov.com/153/County-Clerk (retrieved 2026-06-02).

  • Claim form: The county’s auction page states: “To claim surplus funds, parties should consult with an attorney.” No county-specific claim form URL is published on the county website. The statewide NY Court surplus monies forms are available from NY Unified Court System:

  • Surplus determination reports: The county publishes 2024 and 2025 surplus/ non-surplus reports on the Auction & Deed Sale webpage and has filed them with the court and Orange County Clerk. Source: orangecountygov.com/602/Auction-Deed-Sale (retrieved 2026-06-02).

  • Local deadline notes: RPTL § 1197 default: written claim before confirmation of the report of sale; for residential parcels the proceeding stays open at least 3 years from confirmation. Orange County has not published a local variation. See new-york parent page for the statutory framework.

  • Unclaimed-funds list published: The county posts surplus/non-surplus reports on the auction web page; a dedicated searchable unclaimed surplus list has not been identified for Orange County. Needs_verification.

  • Unclaimed list URL: Not separately identified; orangecountygov.com/602/Auction-Deed-Sale hosts the surplus determination reports. (The NY State Comptroller’s Unclaimed Funds database at osc.ny.gov/unclaimed-funds covers Comptroller-held funds; RPTL Art. 11 surplus that is unclaimed escheats to the tax district, not the Comptroller — see new-york § 3.)

  • Contact for surplus inquiries:

    • Commissioner of Finance: 845-291-2480 / 845-291-2485
    • Real Property Tax Service (auction admin): 845-291-2490
    • Orange County Clerk (court filings): 845-291-2690
    • Source: multiple county pages retrieved 2026-06-02.

▸ For Investors / Operators — Orange County holds an annual online-only deed auction via Absolute Auctions & Realty / NYSauctions.com; the 2026 auction opens August 31 and closes September 2 (auctionId=8446). Registration requires a DocuSign Internet Bidding Packet and must be completed before 4:00 p.m. on the opening day. Historically the deposit is $1,000 or 20% of the contract price, whichever is greater, payable by bank/cashier’s check to the “Orange County Commissioner of Finance” or credit card (2026-specific terms post approximately 30 days before the auction). Title conveys by Quit Claim Deed without warranty (“as is”). The Leftover Deed Sale program is currently paused pending RPTL §§ 1196–1197 compliance — contact RPTS (845-291-2490) for current status. Note: the Cities of Middletown, Newburgh, and Port Jervis are excluded from the county collection and deed-sale system.

▸ For Former Owners — Orange County files surplus/non-surplus determination reports with the court and the Orange County Clerk (Kelly Eskew, 255 Main St., Goshen; 845-291-2690) following each auction per RPTL §§ 1196–1197 (effective 2024). Surplus claims are filed with the Orange County Supreme Court using the statewide NY Courts surplus-monies forms (nycourts.gov/forms/foreclosure; $45.00 e-file motion fee). The default deadline is before confirmation of the referee’s report of sale; for residential parcels the proceeding stays open at least 3 years from confirmation. Unclaimed RPTL Art. 11 surplus escheats to the tax district — it does not appear in the NY State Comptroller’s unclaimed-funds database. Contact the Commissioner of Finance (845-291-2480) or RPTS (845-291-2490) for surplus-report status.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Commissioner of Finance (Enforcing Officer / Tax Sale)Kerry Gallagher255 Main Street, Goshen, NY 10924845-291-2480 (delinquent taxes) / 845-291-2485 (main)https://www.orangecountygov.com/518/Finance
Real Property Tax Service (RPTS)Paul Wiley, Director255 Main Street, Goshen, NY 10924845-291-2490 (main) / 845-291-2494 (Wiley direct)https://www.orangecountygov.com/584/Real-Property
County Clerk (Deed Recorder / Court Filings / Surplus Reports)Kelly Eskew255 Main Street, Goshen, NY 10924845-291-2690 (main) / 845-291-3292 (recording)https://www.orangecountygov.com/153/County-Clerk
Sheriff (Mortgage Foreclosure Civil Process)Paul Arteta110 Wells Farm Road, Goshen, NY 10924845-291-4033 (main) / 845-291-7908 (Civil Unit)https://www.orangecountygov.com/2328/Sheriffs-Office

Notes:

  • Kerry Gallagher was named Commissioner of Finance in June 2022; confirmed serving as of May 2025 per county legislature minutes. Source: orangecountygov.com/CivicAlerts.aspx?AID=1563 (retrieved 2026-06-02); Ways and Means Committee Minutes May 28, 2025 (retrieved via search 2026-06-02).
  • In New York mortgage foreclosure, sales are conducted by a court-appointed referee (not the Sheriff). The Sheriff’s Civil Unit serves civil process including lis pendens and related papers. Source: new-york parent page; orangecountygov.com/1010/Sheriffs-Sales (retrieved 2026-06-02).

C5. Local Procedure Notes

  • RPTL Article 11 (standard): Orange County follows the statewide in rem tax-foreclosure framework. No local special act (unlike Erie County / ECTA). Annual deed sale conducted jointly by the Commissioner of Finance and RPTS, sold via online auction through Absolute Auctions & Realty / NYSauctions.com.

  • Post-Tyler surplus compliance: Orange County has adapted to RPTL §§ 1196–1197 by: (1) filing surplus/non-surplus determination reports with the court and County Clerk after each auction, and (2) pausing the Leftover Deed Sale program while working through the new legal requirements. Source: orangecountygov.com/602/Auction-Deed-Sale (retrieved 2026-06-02).

  • Leftover list pause: As of the date of research (June 2026), the Leftover Deed Sale program is described on the county website as “paused” due to RPTL changes. The impact on the monthly leftover list bidding process is not fully specified on the county website; contact RPTS at 845-291-2490 for current status.

  • Cities excluded from county delinquent collection: Middletown, Newburgh, and Port Jervis each operate their own tax collection separately; properties within those cities are not in the county deed sale under the standard calendar described here. Tax liens within those cities are subject to their local enforcement schemes.

  • Parcel count: Orange County maintains tax maps for approximately 139,000 parcels county-wide. Source: orangecountygov.com/866/Property-Taxes (retrieved 2026-06-02).

  • Number of parcels in recent auctions: The November 2020 auction offered over 150 properties. Annual auction volumes not independently verified for 2023–2025. Needs_verification.

  • Deed type: Quit Claim Deed (no warranties). This is consistent with RPTL § 1136 (in rem judgment conveys whatever interest the tax district acquired).

  • Sheriff’s sales (mortgage foreclosure): The Orange County Sheriff’s Civil Unit (110 Wells Farm Road, Goshen; 845-291-7908) conducts sales pursuant to court orders in mortgage foreclosure actions (RPAPL Art. 13). Sales are posted on the county website as they arise: orangecountygov.com/1010/Sheriffs-Sales. A current listing for July 22, 2026 (921 Hawthorn Way, New Windsor) was observed at time of retrieval. Source: orangecountygov.com/1010/Sheriffs-Sales (retrieved 2026-06-02).

C6. Records Access

  • Parcel search portal (Image Mate Online): https://propertydata.orangecountygov.com/index.aspx?cty=33 — Provides free access to real property information (owner name, assessed value, tax map, photography); searchable by owner name, address, tax map number, or municipality. Data updated weekly from assessment records. Source: orangecountygov.com/612/Parcel-Information (retrieved 2026-06-02).

  • Recorder / deed search (County Clerk Online Records — SearchIQS): https://searchiqs.com/nyora/ — Managed by IQS for the Orange County Clerk. Access fees: $15/day or$150/90 days (in-state); $5 per document to print/download. Free public computer access available in person at County Clerk’s office. Source: orangecountygov.com/234/Online-Records (retrieved 2026-06-02).

  • GIS map: https://gis.orangecountygov.com/ — Orange County GIS interactive mapping application. (Note: direct URL ocgis.orangecountygov.com returned connection refused at time of research; the gis.orangecountygov.com/ subdomain is the current canonical GIS URL per county GIS pages.) Source: orangecountygov.com/1126/Geographic-Information-Systems (retrieved 2026-06-02); WebSearch result listing https://gis.orangecountygov.com/orange/ (retrieved 2026-06-02).

  • Tax payment portal: No dedicated online tax payment portal for Orange County delinquent taxes was identified; delinquent taxes are paid in person or by mail to the Commissioner of Finance at 255 Main Street, Goshen. Current taxes are paid to individual town collectors during the January–March window. Needs_verification.

  • Auction information page: https://www.orangecountygov.com/602/Auction-Deed-Sale

  • Property & Taxes page: https://www.orangecountygov.com/866/Property-Taxes

  • Property Tax Collection Calendar: https://www.orangecountygov.com/545/Property-Tax-Collection-Calendar

C7. Meta

sources:

needs_verification:

  1. 2026 deposit / payment terms: The AAR Auctions terms-and-conditions page states full terms will be posted ~30 days before the September 2, 2026 auction. The 2020 terms ($1,000 or 20%, cashier check or credit card) are cited as the best available proxy; exact 2026 terms not yet published.
  2. Online tax payment portal for delinquent taxes: No dedicated online payment portal was identified. Contact Commissioner of Finance at 845-291-2480 to confirm current payment methods.
  3. Unclaimed surplus list: Orange County has not published a standalone searchable surplus list beyond the reports filed with the court/Clerk. Whether a dedicated lookup tool exists needs verification.
  4. Annual parcel volumes at auction (2023–2025): Only the 2020 figure (150+ properties) was retrieved from an official source. Current annual volumes unknown.
  5. Civil Unit phone for Sheriff: 845-291-7908 cited from secondary search result; direct retrieval of the Sheriff’s office civil unit page was not confirmed with a direct page read (the main Sheriff page confirmed 845-862-6399 for general line).
  6. Current GIS interactive map URL: https://gis.orangecountygov.com/ was cited in search results and the county GIS page; the direct viewer URL https://gis.orangecountygov.com/orange/ returned a certificate error at time of retrieval. Confirm current direct viewer URL.
  7. Leftover list resumption: As of June 2026 the leftover deed sale program is paused. Whether and when it will resume pending RPTL § 1196–1197 compliance is not stated on the county website.
  8. Cities’ separate enforcement: Middletown, Newburgh, and Port Jervis conduct their own delinquent tax enforcement. Their specific procedures (separate in rem proceedings, separate auctions) are not covered on this page and should be addressed in separate municipality pages.
  9. Surplus claim form or local Orange County instruction sheet: The county website directs claimants to consult an attorney but does not link a local claim instruction sheet. Whether the Orange County Supreme Court or Clerk has published a county-specific surplus claim instruction sheet is not verified.

gap_score computation:

  • Row 1 (empty, unflagged): 0 fields × 3 = 0
  • Row 2 (needs_verification): 9 items × 1 = 9
  • Row 3 (uncited legal claims): 0 × 5 = 0
  • Row 4 (unretrieved citations): 0 × 8 = 0
  • Row 5 (fabricated): 0 × 100 = 0
  • Row 10 (missing disclaimer): 0 (disclaimer present below)
  • Total gap_score: 9 (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, heirs-property

changelog:

  • 2026-06-02: Initial research and draft. Primary sources: orangecountygov.com Auction & Deed Sale page, Finance, Real Property, Property Tax Collection Calendar, County Clerk, Sheriff pages; AAR Auctions 2026 auction listing. Key findings: RPTL Art. 11 standard county; annual online-only deed sale via Absolute Auctions & Realty / NYSauctions.com (auctionId=8446 for 2026 auction closing Sep 2, 2026); Commissioner of Finance Kerry Gallagher; leftover list paused post-Tyler; surplus reports filed with court and County Clerk per RPTL §§ 1196–1197. 9 needs_verification items; no fabricated facts; page passes keep gate.

▸ For Investors / Operators — Orange County holds an annual online-only deed auction via Absolute Auctions & Realty / NYSauctions.com; the 2026 auction opens August 31 and closes September 2 (auctionId=8446). Registration requires a DocuSign Internet Bidding Packet and must be completed before 4:00 p.m. on the opening day. Historically the deposit is $1,000 or 20% of the contract price, whichever is greater, payable by bank/cashier’s check to the “Orange County Commissioner of Finance” or credit card (2026-specific terms post approximately 30 days before the auction). Title conveys by Quit Claim Deed without warranty (“as is”). The Leftover Deed Sale program is currently paused pending RPTL §§ 1196–1197 compliance — contact RPTS (845-291-2490) for current status. Note: the Cities of Middletown, Newburgh, and Port Jervis are excluded from the county collection and deed-sale system.

▸ For Former Owners — Orange County files surplus/non-surplus determination reports with the court and the Orange County Clerk (Kelly Eskew, 255 Main St., Goshen; 845-291-2690) following each auction per RPTL §§ 1196–1197 (effective 2024). Surplus claims are filed with the Orange County Supreme Court using the statewide NY Courts surplus-monies forms (nycourts.gov/forms/foreclosure; $45.00 e-file motion fee). The default deadline is before confirmation of the referee’s report of sale; for residential parcels the proceeding stays open at least 3 years from confirmation. Unclaimed RPTL Art. 11 surplus escheats to the tax district — it does not appear in the NY State Comptroller’s unclaimed-funds database. Contact the Commissioner of Finance (845-291-2480) or RPTS (845-291-2490) for surplus-report status.

Legal information, not legal advice. This page summarizes Orange County’s local 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 is new (2024) and actively litigated; local procedures are still evolving. Verify all facts against the cited primary sources and consult a licensed New York attorney before acting. For auction information contact Orange County Real Property Tax Services at 845-291-2490 or the Commissioner of Finance at 845-291-2480.

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