N.Y. Real Property Tax Law Section 1174
Title of the state not affected

Notwithstanding any other provision of this article or of Real Property Actions & Proceedings Law § 1313 (Permissible defendants)section thirteen hundred thirteen of the real property actions and proceedings law, real property of the state shall not be sold in any proceeding for the foreclosure of a tax lien pursuant to this article, nor shall any judgment in any such proceeding or any conveyance made pursuant to any such judgment be valid or effectual to bar or foreclose the state with respect to, or to divest the state of, any estate held by the state in or to any real property involved in any such proceeding.

Source: Section 1174 — Title of the state not affected, https://www.­nysenate.­gov/legislation/laws/RPT/1174 (updated Sep. 22, 2014; accessed Jan. 31, 2026).

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Verified:
Jan. 31, 2026

Last modified:
Sep. 22, 2014

§ 1174. Title of the state not affected's source at nysenate​.gov

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