Buffalo Tax Foreclosure: Your Options Before the Auction

Behind on Buffalo property taxes? Start here

If you own a house in the City of Buffalo and you have a notice from the City about an “In Rem” foreclosure, this guide is for you. In plain terms, an in rem case is how the City forecloses on unpaid property taxes, sewer rent and user fees. The deadline to pay and keep the house out of the current case has passed, but that does not necessarily mean every option is gone. Below we lay out, using the City’s and Erie County’s own published information, where the current case stands, what the law says, and what homeowners and heirs can still do.

This is general information, not legal advice. The City itself says it cannot give legal advice and urges owners to talk to an attorney, and so do we. Facts here were checked against the City of Buffalo and Erie County websites on November 6, 2026; dates and rules can change, so confirm everything with the City before you rely on it.

Where the City of Buffalo’s In Rem 56 case stands

Item	What the City of Buffalo says
What it covers	Properties with 2023 and prior delinquent tax liens, sewer rent, user fees and other charges that have been unpaid for at least 18 months. The petition is available at the Erie County Clerk’s Office and in Room 117 of City Hall, 65 Niagara Square.
Redemption deadline	August 28, 2026. If the property was not redeemed, the owner’s interest in it is extinguished and the property is offered at public auction.
Auction	Tentatively scheduled for March 23–25, 2027, with notice under the statute. If a property is offered but doesn’t sell, it can be offered at a future in rem auction.
Foreclosure fee	$500 for In Rem 56, on top of the old taxes, sewer rent, user fees, penalties and interest.
Payments after the deadline	The City “may accept” payments after August 28, 2026 and before the sale, but the payment must equal the total due, including amounts for newer tax years.
Accepted payment types	Cash, certified check, money order or bank draft.

Two related points. A payment plan alone does not stop the foreclosure; the plan had to be fulfilled by the redemption deadline. And paying off the old years does not clear newer ones: unpaid 2024 or 2025 taxes, sewer rent and user fees can make a property eligible for a future in rem case and keep adding interest and fees.

What state law says about the deadline and the sale

• Redemption (RPTL § 1110). A property with a delinquent tax lien can be redeemed by paying the amount of the lien, including all charges authorized by law, to the enforcing officer on or before the end of the redemption period. If you redeem, you can ask for a certificate of redemption, which cancels the notice of pendency once filed with the county clerk.
• Default (RPTL § 1131). A person who fails to redeem or answer is barred from all right, title, interest and equity of redemption, and the tax district can take a judgment of foreclosure by default. A motion to reopen a default can’t be brought later than one month after the judgment is entered, which is why talking to a lawyer quickly matters.
• The sale (RPTL § 1136). After judgment, the property is sold at public auction by the enforcing officer, with notice published once a week for at least three successive weeks in a newspaper. The deed gives the buyer the property, and former owners are barred from their rights in it, but the statute preserves the right to file a claim for any surplus.

Whether a judgment has been entered on your parcel is a question for the Erie County Clerk’s file, the City Law Department or your lawyer; it is not something a buyer, including us, can tell you.

Which of these sounds like you?

Your situation	A sensible first step
You got the In Rem notice and haven’t paid	Call the City’s Department of Assessment & Taxation (716-851-5733 ext. 2) and the User Fee Office (716-851-5370) for payoff figures, and call a legal-help hotline the same week.
You aren’t sure the notice reached you	Notices go to the owner of record. Confirm your parcel’s status with the City; for an inherited house, see the section below.
The house is vacant or in poor shape	Tell your insurer it is empty, keep the heat on in winter, and ask the City for a payoff. Selling as-is can be easier than repairs when money is tight.
You’re a landlord with tenants	Leases carry over to a buyer, and New York requires security deposits to be handed over with notice (General Obligations Law § 7-105). See our guide to selling a house with tenants.
You inherited the house	You may need letters from the Surrogate’s Court before anyone can sign a payment plan or a sale. Read our Buffalo inherited house guide.

Free and low-cost help (use these first)

The City’s own advice is that qualified free help is available and to be wary of companies or people who charge a fee for these services. These are the agencies it lists:

• Western New York Foreclosure Prevention Project hotline: (716) 855-0203 ext. 124
• Legal service agencies: Center for Elder Law & Justice (716-853-3087), The Legal Aid Bureau of Buffalo (716-855-0203 ext. 118), Western New York Law Center (716-855-0203 ext. 124)
• Housing counseling: Belmont Housing Resources (716-884-7791 ext. 330), Buffalo Urban League (716-250-2458), Neighborhood Housing Services of South Buffalo (716-823-3630), West Side Neighborhood Housing Services (800-223-0164), Consumer Credit Counseling Services of Buffalo (716-712-2060)
• Bar Association of Erie County Lawyer Referral Service: (716) 852-3100
• New York State Homeowner Protection Program (HOPP): 1-855-466-3456, homeownerhelpny.org
• Erie County Emergency Assistance Unit (Department of Social Services), 158 Pearl Street, 1st floor, (716) 858-6265. Income guidelines apply, and the City says you may qualify for payment assistance.

The City also says that if your income is too high for these agencies but you can’t afford a private lawyer, you still have the right to ask the court for help without an attorney.

Settlement conferences with the City

The City says its Law Department attorneys will be available to negotiate possible resolutions of in rem cases at settlement conferences whose dates are advertised on the City’s In Rem Foreclosure page on buffalony.gov. To take part you must be the owner or someone legally authorized to act for the owner. You may be asked for photo ID, proof of that authority (letters of administration, executor papers or a power of attorney) and a hardship statement explaining why payments were missed. City attorneys can’t give you legal advice.

Your realistic options

Option	Best when	Watch out for
Pay the full amount owed before the sale	You can raise the full balance, or family or an assistance program can.	The City accepts it only if it covers everything owed, including newer years, and acceptance after the deadline is at the City’s discretion. Get the payoff and the acceptance in writing.
Negotiate with the City	You can show hardship and have the authority to act for the owner.	A payment plan alone does not stop a foreclosure, and a lawyer should review any agreement.
Sell before the auction	The house has equity and you would rather keep it than lose the property at auction.	Timing is tight, the City must accept the payoff, and a cash offer is usually below retail. Compare the net with the other options.
Let it go to auction	The house is worth less than you owe or you can’t keep it.	You lose the property. Any surplus is not guaranteed and may be claimed by others, and a claim takes a court proceeding.

If it does go to auction: surplus money

According to the City, bid proceeds first pay the taxes, sewer rent, user fees and other charges. Anything left is surplus money. A prior owner, a judgment creditor or a lienholder can claim it, and a court-appointed referee or judge decides who gets what. There is no guarantee you will receive any of it. To claim it, you file a Notice of Claim in the Erie County Clerk’s Office and start a legal proceeding on notice to other interested parties. The City suggests the court system’s “Tax Foreclosure: Instructions to Claim Surplus Monies” and the Erie County surplus funds page (erie.gov/SurplusFunds) as starting points.

What about the Erie County tax foreclosure?

Buffalo properties have two tax collectors. The City handles city taxes, sewer rent and user fees. Erie County collects county taxes and runs its own in rem cases under the Erie County Tax Act. County In Rem 174 was commenced on May 5, 2026 for 2023-and-earlier county taxes; its last day of redemption was July 6, 2026, with a $500 foreclosure fee and an auction anticipated in 2027. The County’s own notice says that if your property is in the City of Buffalo you should contact the City’s tax department about it. You can check current county balances at paytax.erie.gov or with Real Property Tax Services at 716-858-8333.

How a sale to Trusty House Buyers works in a tax-foreclosure situation

• Talk to us early, and talk to a lawyer too. We can give a written cash offer on a Buffalo house or double as-is. We are a buyer, not a counseling agency or law firm, so use the free resources above in parallel.
• Get the payoff in writing. A title company or closing attorney needs the City’s payoff and its agreement to accept it before the sale. That is the key step, and the timing depends on the City.
• As-is, with closing costs covered. No repairs, no clean-out, no showings and no agent commissions. We pay the closing costs, including the New York State transfer tax that normally falls on the seller.
• Taxes and liens come out at closing. Back taxes, sewer rent, user fees and any mortgage are paid from the proceeds; you receive what is left.
• No obligation. If the numbers don’t beat your other options, you owe us nothing.

What to gather

• The In Rem notice and any City, County or court letters
• Recent City of Buffalo tax, sewer rent and user fee statements and any payment plan paperwork
• The deed, a recent mortgage statement and any lien or judgment notices
• Photo ID, plus letters of administration, executor papers or a power of attorney if you act for an owner
• Leases and rent records, if the house has tenants
• Your homeowner’s insurance policy and a description of the house’s condition

Related guides

Sources: City of Buffalo In Rem Foreclosure page and “In Rem Information and FAQ” (buffalony.gov); Erie County Real Property Tax Services In Rem 174 information and auction page (erie.gov); paytax.erie.gov; New York Real Property Tax Law §§ 1110, 1131 and 1136 (nysenate.gov); General Obligations Law § 7-105. Checked November 6, 2026. In Rem 56 dates are the City’s published dates and the auction date is tentative. This is general information, not legal advice. Talk with a New York attorney about your situation.