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Constitutionality of Tax Sale Practices Questioned By NY’s Second Department
When a village or other taxing authority conducts a tax lien sale, and the purchaser of the tax lien subsequently acquires a tax deed, what rights does the tax-delinquent former owner of the property enjoy? That issue recently faced New York’s Second Department in County Acquisitions, LLC v. Lanser, 2025 WL 542045, and the court remitted for consideration of the constitutional takings issue raised by the United States Supreme Court’s decision in Tyler v. Hennepin County, 598 U.S. 631 (2023). The Tyler case has led the New York legislature to make changes to New York’s procedures with respect to delinquent tax liens, but the statutory amendments do not, by their terms, apply to tax deeds like the one at issue in Lanser.
The Lanser Case
The property at issue in Lanser is in the Village of Rockville Center, which had adopted a local law authorizing it to continue tax lien sales in accordance with former title 3 of article 14 of the Real Property Tax Law. When the property’s owner defaulted on its real estate taxes, the village held a public auction of a tax lien, and a purchaser obtained a tax lien certificate. More than two years after purchasing the tax lien, the purchaser served a notice of redemption on the former owner, who failed to redeem within the statutory six-month period. The village then entered a treasurer’s deed to the tax lien purchaser, who recorded the deed and then brought an action to quiet title. The Supreme Court initially granted summary judgment to purchaser, provided that former owner failed to redeem within 90 days. Purchaser moved to reargue the conditional nature of the order granting former owner additional time, but Supreme Court responded by denying the purchaser’s summary judgment motion. Purchaser appealed.
The Appellate Division modified, holding first that the tax lien purchaser had complied with the relevant statutory procedures and was entitled to summary judgment under then-applicable New York law. But the court noted that after Supreme Court’s decision in the case, the United States Supreme Court decided Tyler v. Hennepin County, 598 US 631, invalidating certain tax sale practices. The court remitted for consideration of the constitutional taking claim after proper notice to the village and the state attorney general.
Tyler v. Hennepin County
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