Our status in New York
New York is one of StraightAcre’s active states. We review each parcel from the public record before we talk about price, and we put proposed terms in writing. We buy for our own account, and when we plan to assign the purchase contract to a vetted buyer instead, the contract says so before you sign.
New York defines a real estate broker as someone who sells or buys real estate “for another and for a fee.” Buying a parcel for ourselves is not brokerage. Whether a later assignment of our contract counts as acting for another is a fair question for your attorney, and the contract answers it. General Business Law section 349 lets a person who is misled by a business sue directly.
Find the parcel and the county offices
Assessment in New York happens at the town or city level, so the county real property tax service office is where you find the tax map number (section, block, and lot), the local assessor, and the parcel viewer. Deeds are recorded by the county clerk. The five counties below carry large inventories of rural and vacant land; every other county has the same offices.
- Pull the tax map number from a tax bill or from the county parcel viewer.
- Compare the acreage and the deed book and page in the viewer with the deed you hold.
- Ask the county treasurer, or the town receiver during collection season, whether any year is unpaid.
- Send us the tax map number and the county. A street address is optional for vacant land.
| County | Assessor | Tax collector | Recorder | Planning | GIS | Flood |
|---|---|---|---|---|---|---|
| Sullivan | Real property tax services | Treasurer | County clerk | Planning | GIS | FEMA maps |
| Ulster | Real property tax service agency | Finance, tax information | County clerk | Planning and development | Parcel viewer | Water and flooding |
| Delaware | Real property tax | Treasurer | County clerk | Planning | Tax mapping | FEMA maps |
| St. Lawrence | Real property | Treasurer | County clerk | Planning | Internet mapping | FEMA maps |
| Steuben | Real property tax service | Finance | County clerk | Planning | Parcel viewer | FEMA maps |
Statewide, the New York State tax parcel program publishes parcel boundaries for most counties. The county table lists the office that answers questions; the town assessor sets the value.
Back taxes, foreclosure, and redemption
School tax bills arrive in early September and town and county bills in early January in most communities, with deadlines that vary by municipality. Unpaid taxes become a lien that the county enforces under Article 11 of the Real Property Tax Law. New York City and a few counties opted out of Article 11 by 1994 and run their own procedures, so read the notice you received rather than assuming the statewide rule.
Under Article 11 the redemption period runs two years from the lien date. A tax district may lengthen it for residential or farm property, or shorten it to one year for vacant and abandoned residential property, and a published notice with a later date controls. Redemption means paying the enforcing officer the full lien plus authorized charges before the period ends. In a two-year district the foreclosure petition is executed eighteen months after lien date, so the court case is open before the deadline lands.
Where the county offers them by local law, installment agreements run no more than thirty-six months with a down payment of at most twenty-five percent. An owner who defaulted on an earlier agreement, or lost another parcel to foreclosure, within three years is not eligible. If the county sells the parcel after foreclosure, the enforcing officer must determine within forty-five days whether a surplus exists, and a former owner claims it through the court under rules added in 2024 that reach back to May 25, 2023.
A sale to us can clear the lien at closing if the proceeds cover the payoff, but a scheduled foreclosure deadline does not pause while a contract is pending. Get the payoff from the treasurer in writing and read our back taxes guide first.
Inherited land and who can sign
New York’s small estate procedure covers personal property of $50,000 or less and, by statute, “is not applicable to any interest in real property.” Land in a decedent’s sole name therefore goes through Surrogate’s Court as a probate (with a will) or an administration (without one), unless title passed some other way. The court issues letters to the executor or administrator, and that fiduciary has statutory power to sell real property at public or private sale unless the will, a deed, or a court order limits it, or the land was specifically left to a named person.
Title also vests in the heirs at death, and some title insurers will insure a sale by all of the heirs with an affidavit rather than letters. Ask the insurer what it will accept, and ask your attorney whether an administration is required. Read our inherited land guide for the documents to gather. A nonresident heir who sells pays estimated income tax on the gain with Form IT-2663 at recording unless exempt.
Closing practice and costs
New York does not require an attorney by statute, but closings here are customarily run by the attorneys for each side, and the seller’s attorney usually prepares the deed. Ask which deed form is proposed (bargain and sale with or without covenants, warranty, or quitclaim) and what it promises.
The state real estate transfer tax is two dollars for each $500 of consideration, paid by the seller as grantor; the buyer becomes liable only if the seller fails to pay or is exempt. The one percent additional tax on residences of $1 million or more does not reach vacant land. Form TP-584 (TP-584-NYC inside the city) is filed with the county clerk when the deed is recorded, and Form RP-5217 accompanies every deed with a filing fee of $125 for residential and farm property and $250 for all other property. Some cities, towns, and regions add a local transfer tax (Yonkers and the Peconic Bay towns are examples), so ask the clerk or your attorney whether one applies to your parcel.
Title insurance rates and rules are approved by the Department of Financial Services, and the buyer generally pays for the owner’s and lender’s policies. Our closing guide walks through the sequence.
Land use, flood, and wetlands
Zoning and subdivision review sit with the town, village, or city, not the county. In a town, no building permit may issue unless the lot has access to a street or highway, and fifteen feet of frontage is presumptively enough. A landlocked parcel can still be sold, but its price reflects what a buyer can do with it, and dividing a parcel is a subdivision the planning board reviews.
The Department of Environmental Conservation regulates freshwater wetlands of 12.4 acres or more (7.4 acres from January 1, 2028), previously mapped wetlands, wetlands of unusual local importance, and a 100-foot adjacent area; fill, construction, and drainage inside them need a permit. An April 2026 Albany County Supreme Court decision affects the regulations, and the department says it will still require applications for mapped wetlands and wetlands of 12.4 acres or more. Tidal wetlands carry an adjacent area of up to 300 feet (150 feet in the city), and subdividing land there is itself a regulated activity. Inside the Adirondack Park, subdivisions, new uses, and wetland work may also need an Adirondack Park Agency permit, and the agency answers a jurisdictional inquiry form by letter.
If the land has been receiving an agricultural assessment, converting it to another use owes five times the taxes saved in the last benefited year plus six percent compound interest, for up to five years. Certified forest land under section 480-a has its own penalty of two and one half times the taxes saved. A parcel inside a certified agricultural district requires the statutory agricultural district disclosure notice, signed by both parties before the sale. Start every flood check with the FEMA map service center, then the county links above, then our flood zone guide.
Questions New York land sellers ask
Do I need a property condition disclosure statement for vacant land in New York?
No. The Property Condition Disclosure Act covers property improved by a one to four family dwelling and expressly excludes unimproved land where a dwelling will be built. If the parcel sits inside a certified agricultural district, the separate agricultural district notice still applies.
How long do I have to redeem once the county starts a tax foreclosure?
Under Article 11 the redemption period is two years from the lien date, and the county may extend it for residential or farm land. New York City and a few counties use their own charter procedures, so the date printed in your notice controls.
Can my siblings and I sell inherited land without going to Surrogate’s Court?
Sometimes. The small estate procedure excludes real property, so a parcel in the decedent’s sole name normally needs letters, but some title insurers will insure a sale by all heirs with an affidavit. Ask the title insurer what it will accept before you sign.
Who pays the transfer tax when I sell land in New York?
The seller pays the state transfer tax of two dollars per $500 of consideration, and the buyer becomes liable only if the seller fails to pay or is exempt. Some localities add their own transfer tax, so ask the county clerk.
My parcel has no road frontage. Can it still be sold?
Yes. Town Law bars a building permit unless the lot has access to a street or highway, so a buyer will price the parcel on what it can be used for, and an access easement in writing changes that answer.
Is there a wetland on my land?
The Department of Environmental Conservation regulates freshwater wetlands of 12.4 acres or more, previously mapped wetlands, and a 100-foot adjacent area. Inside the Adirondack Park the agency has its own jurisdiction. A jurisdictional determination from the agency settles the question for a specific parcel.
Do I need a lawyer to sell land in New York?
No statute requires one, but New York closings are customarily handled by an attorney for each side, and we expect your attorney to review the contract before you sign.
Sources for this page
- Real Property Law section 440, definitions
- Real Property Law section 442-f, saving clause
- Real Property Law section 461, residential real property
- Real Property Law section 333-c, agricultural district disclosure
- General Business Law section 349
- Real Property Tax Law section 1104, applicability of Article 11
- Real Property Tax Law section 1110, redemption
- Real Property Tax Law section 1123, petition of foreclosure
- Real Property Tax Law section 1184, installment agreements
- Real Property Tax Law section 1196, surplus
- Real Property Tax Law section 1197, surplus claims
- Real Property Tax Law section 480-a, forest land
- Estates, Powers and Trusts Law section 11-1.1, fiduciary powers
- Surrogate’s Court Procedure Act section 1301, small estates
- New York CourtHelp, small estate
- Tax Law section 1402, transfer tax rate
- Tax Law section 1404, who pays
- Department of Taxation and Finance, real estate transfer tax
- Department of Taxation and Finance, transfer reporting and RP-5217
- Department of Taxation and Finance, property tax calendar
- Department of Financial Services, title insurance
- Town Law section 280-a, access
- Town Law section 276, subdivision review
- Agriculture and Markets Law section 305, agricultural assessment
- Department of Environmental Conservation, freshwater wetlands program
- Department of Environmental Conservation, tidal wetlands permits
- Adirondack Park Agency, permitting
- New York State tax parcels
- FEMA flood map service center, New York maps
Your free review and any later offer
For a New York parcel the review pulls the tax map number and owner of record, the town assessment, the county tax status, FEMA flood data, visible recorded access and easements, and whether we would make an offer and on what structure. Daniel Michael Newland signs off on every one. It is a public-record summary, not an appraisal, survey, title opinion, or approval to build.
We buy directly or assign our purchase contract to a vetted buyer, and we tell you in writing which before you sign. In Illinois and Rhode Island we make direct purchases only, unless a licensed broker is involved. You receive your proceeds at closing through a licensed title or escrow company. Direct purchases use lender or transactional funding; any financing condition belongs in the purchase agreement. TechStack Consulting LLC, a Texas LLC, is the contracting entity.
The parcel review page explains what you receive, and the form below shows the current schedule.
Tell us about your land in New York
Tell us the county and the tax map number if you have them, and anything about the land or the estate you think we should know. You can start without a parcel number, and sending the form does not commit you to sell.