N.Y. Real Property Tax Law § 1110: Redemption, generally

§ 1110. Redemption, generally. 1. Real property subject to a

delinquent tax lien may be redeemed by payment to the enforcing officer,

on or before the expiration of the redemption period, of the amount of

the delinquent tax lien or liens, including all charges authorized by

law. If the enforcing officer is not authorized to receive such

payments, such payment shall be made to the official who is so

authorized.

2. The redemption period shall expire two years after lien date,

except that a tax district may increase the redemption period for

residential or farm property in the manner provided by section eleven

hundred eleven of this article, or a tax district may reduce the

redemption period for residential vacant and abandoned property to one

year provided the property has been placed on a vacant and abandoned

roll, or registry or list prior to the date on which taxes become

delinquent in the local municipality, pursuant to section eleven hundred

eleven-a of this article. Notwithstanding the foregoing, if the notice

published pursuant to section eleven hundred twenty-four of this article

specifies a later date for the expiration of the redemption period, the

redemption period shall expire on the date so specified.

3. If a parcel is redeemed which has been included on a list of

delinquent taxes that has been filed pursuant to section eleven hundred

twenty-two of this article, the enforcing officer shall, upon request,

issue a certificate of redemption. Upon the filing of such certificate

with the county clerk, the county clerk shall enter on such list the

word "redeemed" and the date of the filing opposite the description of

such parcel on the list of delinquent taxes. Such notation shall operate

to cancel the notice of pendency with respect to such parcel.