Behind on Property Taxes in Buffalo? Two In Rem Foreclosures, the Redemption Deadline, and the 2027 Tax Sales

A Buffalo property tax foreclosure can come from two separate cases. If you own a house in Buffalo, New York, Erie County and the City of Buffalo each collect their own taxes. Each runs its own In Rem foreclosure when those taxes go unpaid. "In Rem" means the case is brought against the parcel itself rather than against you personally.

This guide sets the two cases side by side: who forecloses which bills, the published dates, the 2027 sales, surplus money, and the ways out.

Who handles a Buffalo property tax foreclosure?

Two governments handle a Buffalo property tax foreclosure: Erie County for county taxes, and the City of Buffalo for city charges. Erie County's tax office collects county taxes in the City of Buffalo and handles "the foreclosure/enforcement of countywide delinquent tax liens" (Erie County Real Property Tax Services, October 2026).

The City's Department of Assessment and Taxation bills the city tax, the school tax, and sewer rent. Its In Rem case covers "arrears in property taxes, user fees, sewer rent, and other judgments" (City of Buffalo, In Rem Foreclosure page, October 2026). The two offices keep separate books, separate deadlines, and separate sales.

The County's In Rem 174 notice tells Buffalo owners to call the City Tax Department at (716) 851-5734. Yet its filed list carries more than 600 parcels labeled "In the CITY OF BUFFALO" (Erie County, filed List of Delinquent Taxes, May 2026). So the County forecloses county liens on Buffalo houses, and the City answers for city bills.

The Erie County In Rem Sale and the County Clock

Erie County forecloses a county tax lien once it has gone unpaid for two or more years, then sells the parcel at a public sale. The County's In Rem 174 FAQ (Erie County, May 2026) states the same two-year rule.

The Erie County Tax Act sets the rules

Erie County forecloses under the Erie County Tax Act, a special law passed as Chapter 812 of the Laws of 1942. Under it, unpaid county tax leads to the sale of a tax lien certificate (Erie County Tax Act § 7-1.0).

Once the County has held a certificate "for a period of at least two years," it may foreclose in rem (Erie County Tax Act § 11-2.0). That power applies "notwithstanding the provisions of any general, special or local law." The Act caps the per-parcel "in rem fee" at $500 (§ 11-4.0(d)). The last day for redemption must fall at least seven weeks after the first published notice (§ 11-12.0).

The statewide baseline says a redemption period "shall expire two years after lien date" (N.Y. Real Prop. Tax Law § 1110). For county taxes in Erie County, the county act governs instead, so rely on your notice.

In Rem 174: the dates the County published

The current county case is In Rem 174:

• Started: May 5, 2026, when the County filed its List of Delinquent Taxes with the Erie County Clerk.
• Taxes covered: 2023 and prior county taxes.
• Last day of redemption: July 6, 2026.
• Answer deadline: July 27, 2026, for anyone filing a legal defense.
• Fee: a $500 statutory foreclosure fee on top of the taxes and interest.
• Judgment: Erie County Court filed a Judgment of Foreclosure and Sale for In Rem 174 on August 6, 2026 (Erie County, filed Judgment, August 2026).
• Sale: "anticipated to take place as soon as is practical in the year 2027."

Payment goes to the County Director of Real Property Tax Services, Rath Building, 95 Franklin Street, Room 100, Buffalo, by cash, certified check, bank check, or money order. "No personal checks will be accepted." Interest is added on the 1st of each month.

The partial-payment trap

Redeeming from one case does not settle the newer years. The FAQ warns that unpaid 2024, 2025, and 2026 county taxes "will render the property eligible for future In Rem Foreclosure proceeding(s)." It also states that the liens stay with the parcel "regardless of whether or not you owned the subject property at the time the tax liens accrued."

The August 2026 county sale

The most recent county sale took place on August 26, 2026, at the Buffalo Convention Center. It included parcels from In Rem 172 and In Rem 173 only (Erie County Real Property Tax Services, foreclosure information page, August 2026). About one in four entries on the In Rem 173 sale list (roughly 26%) named an estate or an estate administrator as owner (Erie County, In Rem 173 Notice of Sale, July 2026).

An unsettled estate often stops paying the tax bill without anyone deciding to. Our guide to selling an inherited house in Buffalo covers the Surrogate's Court steps that let an estate sell.

Buffalo In Rem Foreclosure: The City's Own Case

The City of Buffalo runs its own In Rem foreclosure for unpaid city tax, school tax, sewer rent, user fees, and other judgments. Its Departments of Assessment and Taxation and Law collect these accounts "through the In Rem foreclosure auction" (City of Buffalo, In Rem Foreclosure page, October 2026). The City's case is numbered In Rem 56, the name on a City request for proposals for title searches published in August 2025.

The pause and the restart

The City stopped holding these sales for several years. "The city hasn't had a tax foreclosure auction in four-and-a-half years," the Investigative Post reported in March 2024.

The sale is now back on the calendar. "There are currently 6,000 properties up for foreclosure, according to city officials," WKBW reported on May 5, 2026. The same report said the in-rem sale is scheduled for April 2027, according to a city spokesperson. Treat that date as reported news.

What the City has not published in a form we could verify

The City's own In Rem FAQ could not be read for this guide, so this page prints no City redemption deadline or fee. Your City notice controls. For dates and balances, call the City Tax Department at (716) 851-5734. For payment plans, call the Department of Assessment and Taxation at (716) 851-5733, ext. 2.

The Two Foreclosures Side by Side

The two foreclosures differ in who brings them, which bills they cover, and when they sell.

Why paying one bill does not clear the other

Each government can only release its own lien. Redeeming a county lien does nothing to a city tax, sewer rent, or user-fee balance, and the reverse is also true.

Before you pay anything, ask each office for a written balance. If you plan to sell, compare both numbers with the title report.

What Goes Into a Buffalo Tax Bill

A Buffalo house carries a city tax, a school tax, sewer rent, a garbage user fee, and a separate county tax. For 2025-2026, the City's rate sheet lists homestead rates of $4.030864 per $1,000 of assessed value for the city and $2.484594 for schools. Sewer rent is $1.298381 per $1,000 (City of Buffalo 2025-2026 tax rate sheet, Wayback Machine capture of March 21, 2026).

The 2026 county rate for Buffalo is $3.302305 per $1,000 (Erie County, 2026 County Tax Rates, February 2026).

The garbage user fee

The residential user fee is a fixed $118.86 a year plus a charge based on tote size (Buffalo City Code Chapter 175, current to March 2026):

• 35-gallon tote: $43.75, for $162.61 a year in total
• 65-gallon tote: $81.25, for $200.11 a year in total
• 95-gallon tote: $118.75, for $237.61 a year in total

A late charge of $7.45 per quarter applies, and the City's In Rem covers user-fee arrears.

An illustrative example

Take a house assessed at $229,848, the same as Buffalo's median sale price over the three months ending August 2026 (Redfin, August 2026). At the homestead city, school, and 2026 county rates, the tax comes to about $2,257 a year. Sewer rent adds about $298, and the user fee adds $162 to $238.

This is illustrative arithmetic, not a typical bill. STAR, the tax class, and the actual assessment all change it.

What happens to surplus money after a tax sale?

If a tax-foreclosed house sells for more than the taxes and charges owed, the former owner may claim the difference, called the surplus. The U.S. Supreme Court held in Tyler v. Hennepin County (2023) that a government cannot keep that excess. New York then wrote a surplus process into its tax law.

The statewide rules

Within 45 days after the sale, the enforcing officer "shall determine whether a surplus is attributable to such sale and if so, the amount thereof" (N.Y. Real Prop. Tax Law § 1196). Anyone with a right, title, or lien just before the judgment "may file a claim with the court having jurisdiction for a share of any surplus" (N.Y. Real Prop. Tax Law § 1197).

For a house with no claim yet, the proceeding stays open "for at least three years" after the report of sale is confirmed (RPTL § 1197(4)). These sections came from L. 2024, ch. 55, part BB. They apply retroactively to May 25, 2023, the date of the Tyler decision (Matter of Foreclosure of Certain Tax Liens (County of Schoharie), 2025 NY Slip Op 25269).

How Erie County handles surplus

Erie County's surplus FAQ sets out its own steps. The County says surplus money "is deposited with the Erie County Comptroller's Office by Court order," and the Comptroller can be reached at (716) 858-8400. To claim, "one must file a Notice of Claim in the Erie County Clerk's Office and commence a legal proceeding" on notice to others who may have an interest.

An attorney is not required, but "There is no guarantee that you will get some or all of the surplus money," the County says. Other lienholders may claim, and a judge decides.

Can you sell a house behind on taxes in Buffalo, NY?

Yes, you can sell a Buffalo house that is behind on taxes, as long as you still hold title and the sale closes before each government's deadline. The unpaid county and city amounts are liens, and a closing typically pays them from the sale money. The options, in order:

1. Pay in full or set up a plan

Paying both offices costs less than any sale. The County says payment plans "may be available to owners of certain residential and owner-occupied property" on a case-by-case basis, at (716) 858-8408. The City invites owners to discuss "possible payment plans and other options" at (716) 851-5733, ext. 2.

2. Redeem before the last day

Once a case starts, redemption means paying the listed years, interest, and fees before the last day in your notice. In a county case, that includes the $500 fee, in certified funds.

3. Sell on the open market

If the house shows well and there is time, a listing may bring more money. Buffalo houses sold after a median of 15 days on the market over the three months ending August 2026 (Redfin, August 2026). A listing still needs showings, financing, and a closing before the tax deadline. If listing fits better, we will tell you and point you to a local agent. We may receive compensation from agents we refer.

4. Request a cash offer and clear the liens at closing

A direct cash sale can fit when the house needs work, sits empty, or belongs to an estate. Propcash is a direct cash homebuyer. We make one transparent, data-backed cash offer on Buffalo houses as-is, with the reasoning shown, and sellers pay no fees or commissions to Propcash.

At closing, the title work finds every county and city lien, and the payoffs are typically paid from the proceeds. Propcash cannot pause either foreclosure, and the closing date depends on the title work and both payoffs. If a sale fits your situation, you can request a cash offer on your Buffalo house. Our page on how to sell a Buffalo house fast for cash explains the process.

Free Help in Buffalo and Erie County

Free counseling and legal help is available, and the City warns: "Qualified free help is available; watch out for companies or people who charge a fee for these services." The City's In Rem page lists these agencies:

• Belmont Housing Resources: 716-884-7791 ext. 330
• Buffalo Urban League: 716-250-2458
• Center for Elder Law & Justice: 716-853-3087
• Consumer Credit Counseling Services of Buffalo: 1-800-926-9685 or 716-712-2060
• Neighborhood Housing Services of South Buffalo: 716-823-3630
• The Legal Aid Bureau of Buffalo: 716-855-0203 ext. 118
• West Side Neighborhood Housing Services: 800-223-0164
• Western New York Law Center: 716-855-0203 ext. 124

The state's Homeowner Protection Program connects owners to free help at 1-855-HOME-456 (homeownerhelpny.org), the hotline New York's tax foreclosure warning notice also lists (N.Y. Real Prop. Tax Law § 1144).

The County also warns that it and its attorneys never ask for payment by gift card, cryptocurrency, or wire transfer. For a mortgage case running alongside the tax arrears, see our guide to foreclosure in Buffalo.

Frequently Asked Questions

Who forecloses on a Buffalo house for unpaid property taxes?

Two governments can foreclose on a Buffalo house for unpaid property taxes. Erie County forecloses unpaid county tax liens under the Erie County Tax Act. The City of Buffalo forecloses arrears in city property taxes, user fees, sewer rent, and other judgments through its own In Rem case. A Buffalo house can be on one list, the other, or both, so check each one separately.

When is the next Erie County In Rem tax sale?

Erie County expects to hold the In Rem 174 tax sale "as soon as is practical in the year 2027," according to its In Rem 174 FAQ. The most recent county sale was held on August 26, 2026, at the Buffalo Convention Center and covered In Rem 172 and In Rem 173. The City of Buffalo runs a separate sale, which WKBW reported in May 2026 is scheduled for April 2027, according to a city spokesperson.

Does the City of Buffalo foreclose for unpaid garbage user fees?

Yes, the City of Buffalo forecloses for unpaid garbage user fees through its own In Rem case. Its In Rem page lists arrears in property taxes, user fees, sewer rent, and other judgments. The residential garbage user fee is $118.86 a year plus $43.75, $81.25, or $118.75 depending on tote size, under City Code Chapter 175.

Can you sell a house in Buffalo, NY if you are behind on property taxes?

Yes, while you still hold title, you can sell a Buffalo house that is behind on taxes. The unpaid county and city amounts are typically paid from the sale proceeds at closing, after the title search finds every lien. The sale has to close in time to pay each government before its own deadline, so get written payoffs from both offices first.

Can you get surplus money after an Erie County tax sale?

A former owner may be able to claim surplus money after an Erie County tax sale. Erie County says surplus money from a county foreclosure sale is deposited with the Erie County Comptroller by court order. A claimant files a Notice of Claim in the Erie County Clerk's Office and starts a legal proceeding. The County says there is no guarantee of receiving some or all of it, because other lienholders can claim too, and a judge decides.

Does paying Erie County taxes stop the City of Buffalo In Rem?

No, paying Erie County taxes does not stop the City of Buffalo In Rem. Erie County's In Rem covers county tax liens only, and the City of Buffalo's In Rem covers city tax, school tax, user fees, and sewer rent. Paying one government clears its own lien and leaves the other in place, so call the City Tax Department at (716) 851-5734 and Erie County at (716) 858-8333 to confirm both balances.