N.Y. Tax Law Section 1439-PPP
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. * NB Effective January 14, 2026 * NB Repealed December 31, 2045

Source: Section 1439-PPP — Foreclosure proceedings, https://www.­nysenate.­gov/legislation/laws/TAX/1439-PPP (updated Oct. 24, 2025; accessed Oct. 25, 2025).

Verified:
Oct. 25, 2025

Last modified:
Oct. 24, 2025

§ 1439-PPP. Foreclosure proceedings's source at nysenate​.gov

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