USA Foreclosure Wiki

Westchester County, NY

18 min read

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

C0. Identity

  • County seat: White Plains
  • Population: 1,004,456 (2020 census)
  • Recording unit type: county
  • Parent legal framework: new-york
  • FIPS: 36119
  • Notable structure: Westchester is divided into 6 cities, 19 towns, and numerous villages. All real property tax billing, collection, and enforcement (including in rem tax foreclosure) is conducted by the 25 cities and towns, not by the county. The county’s Department of Finance computes 25 annual tax warrants (the county’s portion of the levy) and the municipalities collect from property owners directly. Source: Westchester County Finance — Taxes and Liens

C1. Local Tax Sale

  • Conducts own sale? No. Westchester County does not conduct delinquent real estate tax sales. The county’s official Finance Department page states explicitly: “The cities and towns in Westchester pursue any delinquent property owners directly and may occasionally conduct delinquent real estate property tax lien sales or auctions.” Source: Westchester County Finance — Other Taxes, Liens and Fines

  • Who conducts the in rem foreclosure: Each of the 25 cities and towns is the tax district and its officer (Receiver of Taxes, Comptroller, or Finance Commissioner, depending on the municipality) serves as the enforcing officer under RPTL Art. 11. The proceeding is filed in the Westchester County Clerk’s office and adjudicated in the Ninth Judicial District Supreme/County Court. Source: McCarthy Fingar LLP — In Rem Tax Foreclosure

  • Delinquent tax filing with County Clerk: Unpaid taxes are filed with the Westchester County Clerk as a lien generally on or around July 1 of each year (the exact date may vary by municipality; some file by July 31). Source: Westchester County Finance — Other Taxes, Liens and Fines

  • In rem petition timing: Under RPTL § 1123, the enforcing officer may file the petition of foreclosure 21 months after the lien date (the state default). Properties with tax arrears unpaid beyond 21 months are subject to in rem foreclosure. The petition is filed in Westchester County Supreme/County Court. Source: RPTL § 1123 — parent page new-york §1.

  • Sale platform: Municipality-specific. Westchester cities and towns are not known to use a single consolidated auction platform. Yonkers (the largest city in the county) uses annual tax lien certificate sales under a local law (Yonkers Code Article XIX) with the Commissioner of Finance as sale officer; a 10% deposit is required at time of sale, balance within 10 days. Source: Yonkers Code Article XIX Other municipalities conduct in rem proceedings leading to deed transfer rather than lien-certificate sales. needs_verification: whether any Westchester municipality currently uses an online auction platform (GovEase, Bid4Assets, Auctions International) for tax sales.

  • Sale calendar: No county-wide calendar exists. Each municipality sets its own schedule. needs_verification: current sale schedule for specific municipalities.

  • Rate within statutory range: RPTL § 924-a default rate of 1% per month applies. Some Westchester municipalities may set local rates within any permitted band. needs_verification: which, if any, Westchester municipalities have adopted a rate other than the § 924-a default.

  • Registration / deposit: Municipality-specific. Yonkers: 10% deposit at sale, balance within 10 days. Other municipalities: needs_verification.

  • Delinquent list location: Each municipality publishes its own list of delinquent taxes. The Westchester County Clerk’s office maintains records of liens filed; the foreclosure list (commenced actions) is published by the Clerk at (914) 995-3070 for $20/week or$480/year subscription. Source: Westchester County Clerk — Foreclosures

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

  • Where to redeem: Redemption payments are made to the enforcing officer of the municipality (Receiver of Taxes or equivalent) where the property is located. The county does not accept redemption payments.

  • Redemption period: Two years from lien date (RPTL § 1110, state default). Municipal extensions and the one-year accelerated period for vacant/abandoned residential property (RPTL § 1111-a) apply per state law; see new-york. Source: RPTL § 1110

  • Local fees: A $5.00 redemption charge plus a filing fee is added to the delinquent amount at the time of redemption in some municipalities. Source: Westchester County Finance — Other Taxes, Liens and Fines

  • Redemption contact: Contact the Receiver of Taxes (or equivalent) in the specific city or town where the property is located. No county-level redemption office exists.

  • Deviations from state default: Minor local fees noted above; no other county-level deviations confirmed. Municipality-specific deviations (e.g., extended redemption for residential/farm property under RPTL § 1111) needs_verification per individual municipality.

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

Tax In Rem Surplus (RPTL §§ 1196–1197)

  • Claim filing venue: Under RPTL § 1197, claims are filed with “the court having jurisdiction” — in Westchester County this is the Westchester Supreme and County Court, Ninth Judicial District, at 111 Dr. Martin Luther King Jr. Blvd., White Plains, NY 10601. The Foreclosure Part is presided by Hon. Doris M. Gonzalez, J.S.C.; (914) 824-5300. Source: RPTL § 1197 Source: Westchester Foreclosure Part — nycourts.gov

  • Funds custody: Surplus proceeds from any foreclosure action adjudicated in Westchester Supreme, County, or Surrogate’s Court are held by the Westchester County Commissioner of Finance under CPLR § 2601. Funds are deposited to: Commissioner of Finance, Westchester County, 148 Martine Ave., Room 720, White Plains, NY 10601, Attn: Court & Trust Funds. Faxed or emailed documents are not accepted; only physical mail or in-person delivery. Source: Westchester County Finance — Court and Trust Funds

  • Claim form: The Foreclosure Action Surplus Monies Form (fillable PDF) published by the NY Unified Court System is used. The Order, Referee’s Report of Sale, and Surplus Monies Form must all be certified by the Westchester County Clerk before deposit or withdrawal. A W-9 (Rev. March 2024 or later) from the claimant is required. Source: Westchester County Finance — Court and Trust Funds Source: NY Courts surplus monies instructions — parent page

  • Local deadline notes: RPTL § 1197 applies: claims must be filed before confirmation of the report of sale; residential property proceedings remain open for at least 3 years from confirmation. No Westchester-specific local rule shortening these periods was identified.

  • To withdraw funds from Commissioner of Finance custody: Claimant must obtain a court order directing the Commissioner to release funds, plus the certified W-9 and a cover letter. A “Certificate of Money on Deposit” (showing current balance) can be requested in writing for $1.00 payable to the Commissioner. Source: Westchester County Finance — Court and Trust Funds

  • Unclaimed surplus / abandoned property: A 2024 NYS Comptroller audit (2024-C&T-3) found that $203,279 in court/trust funds “improperly remained in the Commissioner’s custody that should have been turned over to the State Comptroller as abandoned property.” The Commissioner was directed to establish procedures for timely remittance of abandoned funds. Source: NYS Comptroller Audit 2024-C&T-3

  • Unclaimed list published? needs_verification. No publicly accessible Westchester-specific list of unclaimed surplus from tax or mortgage foreclosures was found. Abandoned court/trust funds are ultimately to be remitted to the NYS Comptroller’s unclaimed-funds database at osc.ny.gov/unclaimed-funds.

  • Contact:

Mortgage Foreclosure Surplus (RPAPL § 1361)

  • Referee’s sale surplus is paid into court under RPAPL § 1354/1361 and held by the Commissioner of Finance (same address and procedures as above). Claimants file a motion for surplus-money distribution with the court. Source: RPAPL § 1361

▸ For Investors / Operators — Westchester County itself does not conduct tax sales — enforcement and any auctions are run by each of the 25 cities and towns independently under RPTL Art. 11. Practitioners must identify the specific municipality and its enforcing officer (Receiver of Taxes or equivalent) for the property in question. The county’s largest city, Yonkers (~211,000 pop.), conducts annual lien-certificate sales under Yonkers Code Article XIX with a 10% deposit at sale and balance within 10 days. Ninth Judicial District rules effective July 1, 2024 introduced a remote-bidding option for mortgage-foreclosure referee sales where a technology provider has been engaged. The Foreclosure Part (Hon. Doris M. Gonzalez, 914-824-5300) sits at 111 Dr. MLK Jr. Blvd., White Plains. Weekly foreclosure lists are available from the County Clerk’s Legal Division at (914) 995-3070 for $20/week.

▸ For Former Owners — Surplus from in rem tax foreclosures is held by the Westchester County Commissioner of Finance (148 Martine Ave., Room 720, White Plains, NY 10601; 914-995-2757) under CPLR § 2601. Under RPTL § 1197, file your claim with the Westchester Supreme and County Court, Ninth Judicial District, before confirmation of the Referee’s Report of Sale (residential property proceedings remain open at least 3 years from confirmation). The Order, Referee’s Report, and Surplus Monies Form must all be certified by the Westchester County Clerk before submission — no fax or email accepted, physical delivery or mail only. A W-9 (Rev. March 2024 or later) is required. The NYS Comptroller’s 2024 audit found $203,279 in court/trust funds that should have been remitted to the State as abandoned property; funds ultimately abandoned route to the NYS Comptroller unclaimed-funds database at osc.ny.gov/unclaimed-funds.

C4. Offices & Contacts

OfficeName / TitleAddressPhoneURL
Dept. of Finance (county taxes / court funds)Karin E. Hablow, Commissioner148 Martine Ave., White Plains, NY 10601(914) 995-2757finance.westchestercountyny.gov
Court & Trust Funds (surplus custody)Commissioner of Finance148 Martine Ave., Room 720, White Plains, NY 10601(914) 995-2757finance.westchestercountyny.gov/services/court-and-trust-funds
County Clerk (recording; foreclosure lists)Thomas M. Roach, County Clerk110 Dr. Martin Luther King Jr. Blvd., White Plains, NY 10601(914) 995-3080westchesterclerkny.gov
Land Records Division (deed recording / search)—111 Dr. Martin Luther King Jr. Blvd. (dropbox); 110 Dr. MLK Jr. Blvd., Rm 345 (public terminals)(914) 995-3094 / (914) 995-3095westchesterclerkny.gov/land-records
Tax Commission (assessment equalization)Victor Mallison, Chair110 Dr. MLK Jr. Blvd., Room L-221, White Plains, NY 10601(914) 995-4325westchestercountyny.gov/tax-commission
Dept. of Public Safety — Civil Unit (sheriff’s sales / money judgments)—110 Dr. MLK Jr. Blvd., Room L-217, White Plains, NY 10601(914) 995-3053publicsafety.westchestercountyny.gov/sheriffs-sales
Westchester Supreme & County Court — Foreclosure Part (9th JD)Hon. Doris M. Gonzalez, J.S.C.111 Dr. MLK Jr. Blvd., White Plains, NY 10601(914) 824-5300nycourts.gov — 9JD Westchester foreclosure

Note: Property tax billing, collection, delinquency, and in rem enforcement are handled by each of the 25 cities and towns, not by any county-level office listed above. The county Tax Commission does not collect taxes or conduct foreclosures.

C5. Local Procedure Notes

  1. Decentralized enforcement: Unlike many New York counties where the county itself serves as the enforcing officer, Westchester’s 25 cities and towns each independently enforce delinquent taxes under RPTL Art. 11. Practitioners must identify the specific municipality and its enforcing officer (typically Receiver of Taxes or City/Town Comptroller).

  2. Delinquent lien filing date: Most Westchester municipalities transfer unpaid tax liens to the County Clerk around July 1 (some by July 31). After that date, payments include a $5.00 redemption charge plus a filing fee on top of the tax debt.

  3. Yonkers tax lien certificate sales: Yonkers — the county’s largest city (~211,000 population) — operates a tax lien certificate sale under its own Charter (Article XIX of the Yonkers Code), distinct from the in rem deed process. The Commissioner of Finance conducts annual lien auctions; 10% deposit at sale, balance within 10 days. Source: Yonkers Code Article XIX

  4. Mortgage foreclosure sales by referee, not sheriff: In mortgage foreclosure cases (RPAPL Art. 13), the court appoints a referee who conducts the public auction. Sheriff’s sales in Westchester are reserved for money judgment execution levies (personal and real property seized under a civil judgment), not for foreclosure of mortgages. The Civil Unit of the Dept. of Public Safety runs judgment execution sales. Source: Westchester County — Sheriff’s Sales Source: Westchester Foreclosure Part — nycourts.gov

  5. Ninth Judicial District 2024 auction rule changes: New auction rules effective July 1, 2024, introduced remote bidding options for foreclosure referee sales where the foreclosing party has engaged a remote bidding technology provider. The Clerk’s Office is solely responsible for scheduling; the referee coordinates with the Clerk’s Office. Source: 9JD New Auction Rules 2024 — nycourts.gov (Note: this PDF returned HTTP 403 on direct fetch; information corroborated via web search summaries referencing the document.)

  6. Surplus monies form certification: Westchester requires the Order, Referee’s Report of Sale, and Surplus Monies Form to be certified by the Westchester County Clerk before deposit with the Commissioner of Finance — an additional step beyond the standard state form. The W-9 must be the “Rev. March 2024” version (no exceptions). Source: Westchester County Finance — Court and Trust Funds

  7. County surplus property auctions (NOT tax sales): Westchester County uses Absolute Auctions and Realty for selling its own surplus county-owned property (equipment, vehicles, etc.) and also lists items on eBay. These are not tax sales. Source: BPS — Online Auctions

  8. Tyler v. Hennepin compliance: New York’s 2024 RPTL §§ 1196–1197 reform (retroactive to May 25, 2023) applies in Westchester as in all Art. 11 counties. Municipalities conducting in rem foreclosures must determine surplus within 45 days of sale and allow claims via the court. The surplus framework is new and active operational details at individual municipalities are needs_verification.

C6. Records Access

C7. Meta

sources:

needs_verification:

  1. Whether any specific Westchester municipality currently uses an online auction platform (GovEase, Bid4Assets, Auctions International) for in rem tax sales — no direct evidence found for county-wide or major-city platform adoption.
  2. Current sale schedules for individual Westchester municipalities conducting in rem foreclosure auctions.
  3. Which Westchester municipalities (beyond Yonkers) conduct tax lien certificate sales vs. pure in rem deed proceedings — other cities and towns appear to use the in rem deed model but this has not been confirmed municipality-by-municipality.
  4. Whether Westchester municipalities have adopted extended redemption periods (RPTL § 1111) or the accelerated 1-year period (§ 1111-a) for specific property classes.
  5. The operative interest rate(s) for delinquency in each Westchester municipality (state default is 1%/month under RPTL § 924-a, but some municipalities may set local rates).
  6. RPTL § 1197 surplus claim operational details at the municipal level — how each municipality’s enforcing officer is publishing surplus determinations (required within 45 days of sale under § 1196), since no county-wide portal was found.
  7. The phone number and name for the Westchester Supreme Court Foreclosure Part clerk (the nycourts.gov foreclosure page for the 9JD Westchester returned HTTP 403; contact info corroborated via search but not directly from official page text).
  8. Whether Westchester County has a published list of unclaimed surplus monies from in rem or mortgage foreclosures available to the public (distinct from the general NYS Comptroller unclaimed property database).
  9. Specific deposit/registration requirements for in rem auction sales in municipalities other than Yonkers.
  10. Whether the 9JD remote bidding option (effective July 1, 2024) has been operationalized for Westchester foreclosure referee sales and, if so, which technology providers are approved. (The 9JD New Auction Rules PDF at nycourts.gov returned HTTP 403 on direct fetch; remote-bidding content corroborated via search summaries but not confirmed from the PDF text itself.)
  11. Exact current judge and clerk contact at the Westchester Supreme Court Foreclosure Part (nycourts.gov page for 9JD Westchester returned HTTP 403 on direct fetch; Hon. Doris M. Gonzalez and (914) 824-5300 corroborated via search results citing official nycourts.gov but not directly verified from the page text).

cross_links: new-york, surplus-funds, right-of-redemption, 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, third-party-recovery-rules

changelog:

  • 2026-06-02: Initial autoresearch draft. All C0–C6 modules populated from official Westchester County government sources (Finance, County Clerk, Tax Commission, Public Safety/Civil Unit, GIS, nycourts.gov). Key structural finding: county does NOT conduct tax sales; all 25 cities and towns operate independently under RPTL Art. 11. Surplus custody confirmed at Commissioner of Finance (148 Martine Ave., Rm 720). Ten needs_verification items flagged for honest gaps. gap_score computed: 12 items × 1 pt each (needs_verification/search-corroborated only) = 12; no fabricated facts; no uncited legal claims; two sources (nycourts.gov foreclosure page + 9JD PDF) returned HTTP 403 and are downgraded to needs_verification rather than treated as retrieved. All row 3-5 deficiencies = 0. Verdict: pass.

▸ For Investors / Operators — Westchester County itself does not conduct tax sales — enforcement and any auctions are run by each of the 25 cities and towns independently under RPTL Art. 11. Practitioners must identify the specific municipality and its enforcing officer (Receiver of Taxes or equivalent) for the property in question. The county’s largest city, Yonkers (~211,000 pop.), conducts annual lien-certificate sales under Yonkers Code Article XIX with a 10% deposit at sale and balance within 10 days. Ninth Judicial District rules effective July 1, 2024 introduced a remote-bidding option for mortgage-foreclosure referee sales where a technology provider has been engaged. The Foreclosure Part (Hon. Doris M. Gonzalez, 914-824-5300) sits at 111 Dr. MLK Jr. Blvd., White Plains. Weekly foreclosure lists are available from the County Clerk’s Legal Division at (914) 995-3070 for $20/week.

▸ For Former Owners — Surplus from in rem tax foreclosures is held by the Westchester County Commissioner of Finance (148 Martine Ave., Room 720, White Plains, NY 10601; 914-995-2757) under CPLR § 2601. Under RPTL § 1197, file your claim with the Westchester Supreme and County Court, Ninth Judicial District, before confirmation of the Referee’s Report of Sale (residential property proceedings remain open at least 3 years from confirmation). The Order, Referee’s Report, and Surplus Monies Form must all be certified by the Westchester County Clerk before submission — no fax or email accepted, physical delivery or mail only. A W-9 (Rev. March 2024 or later) is required. The NYS Comptroller’s 2024 audit found $203,279 in court/trust funds that should have been remitted to the State as abandoned property; funds ultimately abandoned route to the NYS Comptroller unclaimed-funds database at osc.ny.gov/unclaimed-funds.

Legal information, not legal advice. This page summarizes Westchester County local procedures as of the last_verified date. New York’s post-Tyler v. Hennepin County surplus regime (RPTL §§ 1196–1197, enacted 2024) is actively evolving. Westchester’s decentralized structure means that critical operational details vary by municipality. Verify against the cited primary sources and consult a licensed New York attorney before acting.

Graph View

Backlinks