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

C0. Identity

• County seat: New City, NY 10956
• Population (2020 census): 338,337
• FIPS: 36087
• Recording unit: county (Rockland County Clerk is the recording authority)
• Parent legal framework: new-york — RPTL Article 11 in rem tax foreclosure; RPAPL Article 13 mortgage foreclosure. Rockland is a standard upstate county under RPTL Art. 11 (not the NYC Administrative Code scheme).

C1. Local Tax Sale

Sale type: Tax deed via judicial in rem foreclosure (RPTL Art. 11). The County’s Commissioner of Finance is the enforcing officer. After the in rem judgment, the county auctions parcels at public auction.

Sale platform: In-person auction at the Legislative Chambers, Allison-Parris County Office Building, 11 New Hempstead Road, New City, NY 10956. Rockland County uses Auctions International for some county personal-property/surplus auctions and has an Auctions International page (auction #37249 and others); however, the primary tax-delinquent real property auction is conducted in-person by the Department of Finance at the Legislative Chambers. Auctions International – Rockland County-NY eCode360 – Foreclosure Procedures

Calendar: Historically conducted annually; the most recent confirmed auction was March 12, 2026 at 7:00 p.m., Legislative Chambers, Allison-Parris County Office Building, 11 New Hempstead Road, New City, NY 10956. Past auctions have also run in November (e.g., November 13, 2014). Frequency is annual but confirmed next-sale date should be verified with the Department of Finance. rocklandcountyny.gov – Finance/Tax Division

Redemption period (local extension): Rockland County adopted Local Law No. 6-2009 (Chapter 357, Article V of the Rockland County Code, “The Redemption of Tax Delinquent Properties Law”), extending the default RPTL § 1110 two-year redemption period to three (3) years from the lien date for residential property. This is the maximum extension available under RPTL § 1111. Non-residential property defaults to the RPTL § 1110 two-year period unless otherwise extended. eCode360 – Redemption Period (§ 357 Art. V)

Rate within statutory range: RPTL § 924-a statewide rate of 1% per month (12% per annum) applies. No confirmed deviation from § 924-a by Rockland County. RPTL § 924-a

Registration / deposit / bidder requirements:

• All bidders must pre-register with the Department of Finance prior to auction.
• All bidders must complete an affidavit certifying they are not currently tax-delinquent on any parcel in Rockland County.
• For corporate bidders, the affidavit must certify that corporate principals are also not delinquent on any Rockland County parcels.
• The Legislature expressly intends to reject bids from tax-delinquent bidders.
• A 10% certified-check deposit is required (corroborated by OGS practice for NY state real property auctions; Rockland County’s specific deposit percentage is needs_verification). eCode360 – Bids from Tax-Delinquent Bidders

Delinquent list: Published by the Department of Finance as required by RPTL § 1122 (list of delinquent taxes executed ~10 months after lien date). Specific publication venue (newspaper of record / county website) needs_verification.

Pre-auction owner outreach (notable local rule): Under Chapter 357, Article III (Foreclosure Procedures), Department of Finance staff must personally visit all owner-occupants at least 60 days before the auction to inform them of the pending sale and available redemption procedures. When a senior citizen (age 62+) is identified, additional counseling steps are triggered and a public attorney must be provided at county expense if the homeowner cannot afford counsel (Chapter 357, Article IV). eCode360 – Foreclosure Procedures eCode360 – Counseling Prior to Foreclosure

Title search before auction: The Department of Finance conducts an updated title search prior to every auction and notifies all mortgage holders of record (and other interested parties) by certified mail of the pending auction. This implements Mennonite Bd. of Missions v. Adams and Kennedy v. Mossafa due-process duties. eCode360 – Foreclosure Procedures

Tax clearance at sale: Properties conveyed free and clear of county, town, school, and village taxes — except that taxes levied in the current year and any outstanding taxes in non-participating villages remain the buyer’s obligation (as observed in the November 2014 auction).

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

• Redemption period: 3 years from lien date for residential property (Local Law No. 6-2009 / Chapter 357, Art. V); 2 years for non-residential (RPTL § 1110 default). The RPTL § 1124 published-notice date controls if it specifies a later date.
• Where to redeem: Pay the Commissioner of Finance (enforcing officer), Department of Finance, 50 Sanatorium Road, Building A, 8th Floor, Pomona, NY 10970. Online delinquent-tax payment also available at municipaltaxpayments.com/app/rocklandpayments.
• Local fees: RPTL § 924-a interest (1%/month) plus any lawful penalties and charges under RPTL § 1102; no confirmed additional local redemption fee beyond statute.
• Redemption contact: Department of Finance Tax Division; phone: (845) 364-3877 / (845) 364-3870; address: 50 Sanatorium Road, Building A, 8th Floor, Pomona, NY 10970.
• Deviations from state default: Local Law No. 6-2009 extends residential redemption to 3 years (RPTL § 1111 permits this). All other Art. 11 mechanics (notice, petition timing, judgment) follow state defaults.

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

▸ For Investors / Operators — Rockland County runs an in-person annual auction at the Legislative Chambers in New City with RPTL Art. 11 in rem tax deeds. The residential redemption period is three years from the lien date (Local Law No. 6-2009 — longer than the two-year RPTL § 1110 default), so capital is tied up longer before marketable title ripens. All bidders must pre-register and sign a notarized affidavit certifying no tax-delinquency on any Rockland parcel; corporate-principal tax delinquency also bars a bid. Current-year county/town taxes not in the in rem judgment and non-participating-village taxes remain the buyer’s obligation. For the quiet-title path and surviving-lien analysis see new-york §§ 7, 7b.

▸ For Former Owners — If the Rockland County in rem sale produces more than the delinquent taxes, surplus is handled through a RPTL § 1197 proceeding before the Rockland County Supreme Court (9th Judicial District), 1 South Main Street, New City, NY 10956. For residential property the proceeding remains open at least three years after confirmation of the report of sale; court forms are available from the NY Courts surplus-monies page. Contact the Rockland County Clerk’s Office at (845) 638-5070 or rocklandcountyclerk@co.rockland.ny.us with the foreclosure case number.

Rockland County is subject to the post-Tyler RPTL §§ 1196–1197 surplus regime enacted by L.2024, ch.55, pt.BB (retroactive to May 25, 2023). For in rem tax foreclosures, surplus is a court matter, not a county-treasurer matter.

• Claim filing venue: The Rockland County Supreme Court (9th Judicial District), 1 South Main Street, New City, NY 10956. Surplus claims are filed as part of the in rem foreclosure proceeding itself. The Rockland County Clerk’s Office (Suite 100, same address) maintains the court file and accepts filings. Rockland County Clerk NY Courts – Rockland Supreme & County Court

• Claim form: Standard NY Courts surplus-money claim form (Notice of Motion / affidavit). The $45 Notice of Motion filing fee plus the$210 index-number fee applies if a separate proceeding is required; where the claim is filed within the pending in rem case no new index number is needed. NY Courts Surplus Monies form NY Courts – Instructions to Claim Surplus Monies

• Local deadline notes: Under RPTL § 1197, for residential property the proceeding remains open at least 3 years after confirmation of the report of sale; former homeowners filing within that window are timely. Non-residential claims must be filed before confirmation. The Supreme Court IAS Part calendars surplus cases for a control date no later than 6 months after auction (9th JD Auction Rules, eff. July 1, 2024). 9th JD New Auction Rules (eff. July 1, 2024)

• 9th JD surplus procedure: Under the July 1, 2024 Auction Rules for the 9th Judicial District: (1) the Referee notifies the clerk when surplus is possible; (2) the clerk enters sales price, judgment amount, and upset price into UCMS; (3) when sale price > judgment or upset price, the clerk provides the Referee a Surplus Money Form; (4) all surplus cases are calendared before the IAS Judge (or designee) within 6 months of auction (non-appearance control date). 9th JD New Auction Rules

• Auction location (Supreme Court / mortgage foreclosure sales): Auctions take place in the Rockland County Courthouse landing above the vestibule between Courtrooms One and Two; paperwork completed in Conference Room 206 on the second floor next to the Chief Clerk’s Office.

• Unclaimed list published: Not separately published; unclaimed RPTL § 1197 surplus ultimately is paid to the tax district (not escheated to the State Comptroller) under RPTL § 1197.

• Contact: Rockland County Clerk’s Office, 1 South Main Street, Suite 100, New City, NY 10956; (845) 638-5069 (land records/filings) / (845) 638-5070 (main); email: rocklandcountyclerk@co.rockland.ny.us.

C4. Offices & Contacts

C5. Local Procedure Notes

• Local Law No. 6-2009 (Chapter 357, Art. V): Extended residential redemption to 3 years from lien date. Most operationally significant local deviation from RPTL § 1110.
• Chapter 357, Art. III (Foreclosure Procedures): Mandatory 60-day pre-auction personal visit to owner-occupants; certified-mail notice to mortgagees of record (title search-based). Codifies Mennonite / Kennedy v. Mossafa duties locally.
• Chapter 357, Art. IV (Counseling Prior to Foreclosure): Senior-citizen (age 62+) homeowners receive extra outreach; public attorney at county expense if homeowner cannot afford counsel.
• Tax-delinquent bidder exclusion: Rockland County Code expressly bars tax-delinquent individuals and their corporate alter-egos from bidding; all bidders sign a notarized affidavit before bidding.
• Mortgage-foreclosure auctions (RPAPL Art. 13): Conducted by a court-appointed referee (not the Sheriff) per 9th JD Auction Rules (eff. July 1, 2024). Auctions are in-person at the courthouse with an option for remote bidding where the foreclosing party has engaged a remote-bidding technology provider.
• Sheriff’s sale of real property: Where the Sheriff conducts an execution sale (not Art. 13 foreclosure), the Sheriff requires: $30 filing fee + mileage,$1,500 advance for expenses, legal description with metes-and-bounds, homestead-exemption letter, creditor affidavit, copy of deed, and creditor update 45 days before sale. Credit bidding of a judgment is not permitted at a Rockland County Sheriff’s sale. RCSO Civil Division

C6. Records Access

• Parcel/deed search (County Clerk eSearch): https://cotthosting.com/NYRocklandExternal (free to view; $0.50/page to print; eRecording via CSC, EPN, Indecomm, Simplifile)
• GIS / mapping (Planning Dept.): https://www.rocklandgis.com/webapps/base_public/ (Base Map Application — tax parcels, municipal boundaries, roads, land use, etc.)
• Tax payment portal (delinquent & quarterly): https://www.municipaltaxpayments.com/app/rocklandpayments/ (search by address or Parcel ID in Dash-Dot Format; e-check free; credit card 3.0%)
• GIS/Planning dept. page: https://www.rocklandcountyny.gov/departments/planning/mapping-and-gis
• Finance / Tax Division: https://www.rocklandcountyny.gov/departments/finance/tax-division
• County Clerk land records info: https://www.rocklandcountyny.gov/departments/clerk-s-office/land-records

C8. Title & Quiet Title

• Title type: Tax deed via judicial in rem proceeding (RPTL Art. 11). No lien-certificate intermediate step in Rockland County’s standard Art. 11 process.
• Quiet title required? Yes, frequently recommended. New York in rem tax deeds do not carry warranties; title insurers typically require either: (a) expiration of the two-year deed-challenge limitations period without adverse claim, or (b) a quiet title action in the Supreme Court, especially where notice to any interested party was questionable. See new-york § 7 for deed-challenge SOL note.
• Quiet title action:
  • Required: Recommended / typically required for insurable title in challenging notice circumstances; not mandated by statute if the in rem proceeding was regular.
  • Type: Judicial (RPAPL Article 15 quiet title action) — New York has no administrative quiet title mechanism.
  • Court: NY Supreme Court, Rockland County, 1 South Main Street, New City, NY 10956 (9th Judicial District). File with the Rockland County Clerk.
  • Typical timeline: 6–18 months for uncontested; 18–36+ months if contested; dependent on court backlog and service complexity.
  • Typical cost range: Attorney fees of $3,000–$8,000+ for uncontested (depending on number of defendants and complexity) plus court filing fees ($210 index number +$95 RJI + statutory motion fees); contested matters substantially higher.
• Deed seasoning local notes: No Rockland-specific seasoning rule found beyond the statewide ~2-year deed-challenge period noted in NYSBA commentary. Title companies may impose their own seasoning requirements.
• Title insurers active locally: The major NY-licensed underwriters operate in Rockland County — Fidelity National Title (newyork.fntic.com), Old Republic Title (oldrepublictitle.com/new-york), Stewart Title, and First American Title are all active in New York. A local title agent familiar with Rockland County in rem deeds should be engaged. Specific willingness to insure immediately post-auction (vs. after cure) needs_verification with individual underwriters. NY Title Insurers (NYSLTA)

C9. Purchaser Obligations

• Subsequent tax payment office: After acquiring a tax deed or pending any redemption period, buyer must pay ongoing property taxes to the applicable town/village tax receiver (Rockland County has five towns: Clarkstown, Haverstraw, Orangetown, Ramapo, Stony Point). Current-year county and town taxes are reported and collected at the town level; delinquent county taxes go to the Commissioner of Finance at 50 Sanatorium Road, Building A, 8th Floor, Pomona, NY 10970 as of April 1 each year. Online: https://www.municipaltaxpayments.com/app/rocklandpayments/.
• Notice to owner procedure: Under RPTL § 1196, the enforcing officer (Commissioner of Finance) must determine surplus within 45 days of sale and notify prior owner/lienholders. No separate statutory duty requires the purchaser to serve notice on the owner during the redemption period in the in rem scheme (the in rem proceeding itself provides notice). For mortgage-foreclosure referee sales, the referee distributes surplus by RPAPL Art. 13 priority.
• Redemption payment office: Owner redeems at the Commissioner of Finance, 50 Sanatorium Road, Building A, 8th Floor, Pomona, NY 10970; (845) 364-3870. Online delinquent-tax payment: https://www.municipaltaxpayments.com/app/rocklandpayments/.
• Occupancy and access notes: The in rem proceeding extinguishes all rights upon judgment (RPTL § 1131); the purchaser at auction acquires deed rights at closing. During any remaining challenge period, former occupants may remain; eviction follows standard NY RPAPL holdover procedure. Rockland County does not appear to have a county-specific post-sale occupancy ordinance — needs_verification.

C10. Local Restrictions

• Right of first refusal active: No confirmed ROFR program by Rockland County or any municipality in Rockland County for tax-delinquent properties. needs_verification (no local law or press release found establishing a municipal/land-bank ROFR).
• Land bank: No Rockland County Land Bank identified in official sources or searches. New York’s Land Bank Act (Gen. Municipal Law Art. 16) allows counties to establish land banks; Rockland County has not established one as of research date — needs_verification (absence of a land bank is a negative finding, not confirmed by an official “we have no land bank” statement).
• Land bank URL: N/A (no land bank identified).
• Entity / insider notes: State RPTL Art. 11 does not restrict purchase by legal entities (no individual-purchaser-only rule). Rockland County’s tax-delinquent bidder exclusion applies equally to individuals and corporate entities (affidavit covers corporate principals). No additional local restrictions on investors or out-of-county buyers found beyond the tax-delinquency affidavit requirement. eCode360 – Bids from Tax-Delinquent Bidders

C7. Meta

sources:

• {type: official_county, url: “https://ecode360.com/9669657”, retrieved: 2026-06-02} # Foreclosure Procedures (Chapter 357, Art. III)
• {type: official_county, url: “https://ecode360.com/9669649”, retrieved: 2026-06-02} # Chapter 357: Tax-Delinquent Property (table of contents)
• {type: official_county, url: “https://ecode360.com/9669664”, retrieved: 2026-06-02} # Counseling Prior to Foreclosure (Chapter 357, Art. IV)
• {type: official_county, url: “https://ecode360.com/9669653”, retrieved: 2026-06-02} # Bids from Tax-Delinquent Bidders
• {type: official_county, url: “https://ecode360.com/14213214”, retrieved: 2026-06-02} # Redemption Period (Chapter 357, Art. V / Local Law No. 6-2009)
• {type: official_county, url: “https://www.rocklandcountyny.gov/departments/finance/tax-division”, retrieved: 2026-06-02} # Tax Division / online payment; March 12 2026 auction
• {type: official_county, url: “https://www.rocklandcountyny.gov/departments/clerk-s-office”, retrieved: 2026-06-02} # County Clerk
• {type: official_county, url: “https://www.rocklandcountyny.gov/departments/clerk-s-office/land-records”, retrieved: 2026-06-02} # Land Records
• {type: official_county, url: “https://cotthosting.com/NYRocklandExternal”, retrieved: 2026-06-02} # eSearch deed portal
• {type: official_county, url: “https://www.municipaltaxpayments.com/app/rocklandpayments/”, retrieved: 2026-06-02} # Online tax payment portal
• {type: official_county, url: “https://rocklandsheriffny.gov/civilserviceinfo.html”, retrieved: 2026-06-02} # Sheriff civil division / sale rules
• {type: court_rule, url: “https://www.nycourts.gov/legacypdfs/courts/9jd/Foreclosure/New-Auction-Rules-for-the-9th.pdf”, retrieved: 2026-06-02} # 9th JD Auction Rules eff. July 1 2024 — surplus procedure, auction location
• {type: court, url: “https://www.nycourts.gov/courts/rockland-supreme-and-county-court”, retrieved: 2026-06-02} # Supreme Court address
• {type: statute, url: “https://www.tax.ny.gov/research/property/legal/Int_rates_sec924a.htm”, retrieved: 2026-06-02} # § 924-a 1%/month rate
• {type: secondary, url: “https://www.taxsaleresources.com/counties/rockland-county-new-york”, retrieved: 2026-06-02} # TSR county directory (Commissioner address cross-check)
• {type: secondary, url: “https://www.auctionsinternational.com/auction/rockland-county-ny-37249-37249”, retrieved: 2026-06-02} # Auctions International Rockland listing
• {type: news, url: “https://patch.com/new-york/newcity/clarkstown-properties-countys-tax-delinquency-auction”, retrieved: 2026-06-02} # Nov 2014 auction details (location, tax clearance, registration)
• {type: official_county, url: “https://www.rocklandcountyny.gov/departments/planning/mapping-and-gis”, retrieved: 2026-06-02} # GIS portal
• {type: official_county, url: “https://www.rocklandcountyny.gov/departments/finance”, retrieved: 2026-06-02} # Finance Dept homepage

needs_verification:

• Exact deposit percentage (10%?) required at Rockland County in rem auctions. OGS NY practice is 10% certified check; Rockland-specific amount not confirmed from official county source.
• Newspaper(s) of record where RPTL § 1122 list of delinquent taxes and § 1124 petition-of-foreclosure notice are published in Rockland County.
• Current Commissioner of Finance name — Stephen F. DeGroat confirmed from multiple secondary sources but should be verified against current county website (403 errors prevented direct site fetch).
• Whether any Rockland municipality (Clarkstown, Haverstraw, Orangetown, Ramapo, Stony Point, or any village) exercises a right of first refusal on tax-delinquent parcels before the county auction.
• Whether Rockland County has established a land bank under Gen. Municipal Law Art. 16 (negative finding based on searches; not affirmatively confirmed).
• Post-sale occupancy/eviction procedure for auction purchasers — no Rockland-specific local ordinance found; likely standard RPAPL holdover, but unconfirmed.
• Exact statute of limitations to challenge a Rockland County in rem tax deed (NYSBA commentary says ~2 years; exact RPTL section not directly read).
• Whether title insurers will insure Rockland County in rem deeds immediately post-auction or require seasoning/quiet title.

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

changelog:

• 2026-06-02: Initial autoresearch draft. All C0–C10 modules populated from Rockland County Code (Chapter 357 Arts. III–V), 9th JD Auction Rules (eff. July 1, 2024), NY Courts Rockland foreclosure part, county offices, eSearch portal, GIS portal, tax payment portal, and RPTL Art. 11 / local law. Key local facts: 3-year residential redemption (Local Law No. 6-2009), tax-delinquent bidder exclusion + affidavit, mandatory 60-day pre-auction personal visit, senior-citizen public-attorney requirement, annual in-person auction at Legislative Chambers. Honest gaps flagged.

▸ For Investors / Operators — Rockland County runs an in-person annual auction at the Legislative Chambers in New City with RPTL Art. 11 in rem tax deeds. The residential redemption period is three years from the lien date (Local Law No. 6-2009 — longer than the two-year RPTL § 1110 default), so capital is tied up longer before marketable title ripens. All bidders must pre-register and sign a notarized affidavit certifying no tax-delinquency on any Rockland parcel; corporate-principal tax delinquency also bars a bid. Current-year county/town taxes not in the in rem judgment and non-participating-village taxes remain the buyer’s obligation. For the quiet-title path and surviving-lien analysis see new-york §§ 7, 7b.

▸ For Former Owners — If the Rockland County in rem sale produces more than the delinquent taxes, surplus is handled through a RPTL § 1197 proceeding before the Rockland County Supreme Court (9th Judicial District), 1 South Main Street, New City, NY 10956. For residential property the proceeding remains open at least three years after confirmation of the report of sale; court forms are available from the NY Courts surplus-monies page. Contact the Rockland County Clerk’s Office at (845) 638-5070 or rocklandcountyclerk@co.rockland.ny.us with the foreclosure case number.

Legal information, not legal advice. This page summarizes statutes, local laws, and court rules as of the last_verified date and may be incomplete or out of date. Rockland County’s surplus regime is particularly new (RPTL §§ 1196–1197 enacted 2024, retroactive to May 25, 2023) and actively developing. Verify against the cited primary sources and consult a licensed New York attorney before acting.