N.Y. Tax Law Section 1437
Foreclosure proceedings

Where the conveyance consists of a transfer of property made as a result of an order of the court in a foreclosure proceeding ordering the sale of such property, the referee or sheriff effectuating such transfer shall not be liable for any interest or penalties that are authorized pursuant to this article or article thirty-seven of this chapter.

Source: Section 1437 — Foreclosure proceedings, https://www.­nysenate.­gov/legislation/laws/TAX/1437 (updated Sep. 26, 2014; accessed Feb. 7, 2026).

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Verified:
Feb. 7, 2026

Last modified:
Sep. 26, 2014

§ 1437. Foreclosure proceedings's source at nysenate​.gov

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