N.Y. Tax Law Section 1450-P
Foreclosure proceedings


Where the conveyance consists of 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 * NB Effective February 19, 2026 * NB Repealed December 31, 2045

Source: Section 1450-P — Foreclosure proceedings, https://www.­nysenate.­gov/legislation/laws/TAX/1450-P (updated Nov. 28, 2025; accessed Dec. 6, 2025).

Verified:
Dec. 6, 2025

Last modified:
Nov. 28, 2025

§ 1450-P. Foreclosure proceedings's source at nysenate​.gov

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