New York Real Property Tax Code § 1110

Redemption, generally
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§ 1110. Redemption, generally. 1. Real property subject to a\ndelinquent tax lien may be redeemed by payment to the enforcing officer,\non or before the expiration of the redemption period, of the amount of\nthe delinquent tax lien or liens, including all charges authorized by\nlaw.  If the enforcing officer is not authorized to receive such\npayments, such payment shall be made to the official who is so\nauthorized.\n  2. The redemption period shall expire two years after lien date,\nexcept that a tax district may increase the redemption period for\nresidential or farm property in the manner provided by section eleven\nhundred eleven of this article, or a tax district may reduce the\nredemption period for residential vacant and abandoned property to one\nyear provided the property has been placed on a vacant and abandoned\nroll, or registry or list prior to the date on which taxes become\ndelinquent in the local municipality, pursuant to section eleven hundred\neleven-a of this article. Notwithstanding the foregoing, if the notice\npublished pursuant to section eleven hundred twenty-four of this article\nspecifies a later date for the expiration of the redemption period, the\nredemption period shall expire on the date so specified.\n  3. If a parcel is redeemed which has been included on a list of\ndelinquent taxes that has been filed pursuant to section eleven hundred\ntwenty-two of this article, the enforcing officer shall, upon request,\nissue a certificate of redemption. Upon the filing of such certificate\nwith the county clerk, the county clerk shall enter on such list the\nword "redeemed" and the date of the filing opposite the description of\nsuch parcel on the list of delinquent taxes. Such notation shall operate\nto cancel the notice of pendency with respect to such parcel.\n

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