This series consists of geographical registers recording the tax-sales of lands of non-residents and published volumes listing land to be sold for arrears of taxes. Information includes lot number, description of property, acreage, and information on payments and/or outstanding payments.
Creator
New York (State). Comptroller's Office
Access Restrictions
There are no restrictions regarding access to or use of this material.
Accounts of unpaid taxes assessed on non-resident lands
Series Number
11276
Summary
This series contains accounts of unpaid taxes on lands owned by non-residents. Through 1893 the records cover all counties except New York (Manhattan); after 1893 only Forest Preserve counties are represented. The accounts were prepared by the town tax collectors, certified as accurate by the county treasurer, and forwarded to the state comptroller for filing. Accounts list parcels owned by non-residents on which taxes were unpaid, and show the acreage, assessed valuation, and amount of tax due.
Creator
New York (State). Comptroller's Office
Access Restrictions
There are no restrictions regarding access to or use of this material.
Affidavits of publication of tax sale and redemption notices
Series Number
B0931
Summary
This series documents the announcement of pending tax-sales and redemptions of lands. Included are affidavits of publication of tax sale and redemption notices for land to be sold for taxes; county treasurers' receipts; notices of mortgage liens on land to be sold for taxes; published lists of lands to be sold; lists of newspapers publishing the notices; and lists of people receiving the notices. Also included are a map and tax assessment lists for draining a marsh in Madison County.
Creator
New York (State). Comptroller's Office
Access Restrictions
There are no restrictions regarding access to or use of the material.
Comptroller's Office certificates of sale of land for unpaid taxes
Series Number
B0918
Summary
This series consists of records certifying the purchase of parcels of land for unpaid taxes. Certificates include purchaser; number of acres or size of lot purchased; county; lot number and description; amount paid; and date of sale. Some certificates include an assignment to a third party.
Creator
New York (State). Comptroller's Office
Access Restrictions
There are no restrictions regarding access to or use of this material.
This series consists of draft or executed deeds for lands sold for unpaid taxes and not redeemed. Deeds cite specific laws authorizing tax sales but are otherwise in the standard form of a deed. A law of 1823 provided that when land taxes were unpaid for a period of two years the land would be sold. If the owner paid the taxes within one year after the sale, it reverted back to that person's ownership.
Creator
New York (State). Comptroller's Office. Land Tax Bureau
Access Restrictions
There are no restrictions regarding access to or use of the material.
Register of occupied lands in Erie County sold as non-resident lands in tax sales of 1826-1885
Series Number
B1620
Summary
This volume was apparently created by the Erie County Guaranteed Search Company and submitted to the State Comptroller. An accompanying memorandum indicates that the volume documents occupied or resident lands in Erie County mistakenly sold as unoccupied or non-resident lands for unpaid taxes in the tax-sales of 1826-1885. The memorandum further indicates that the signers wish to make application to the comptroller for redemption of all lots listed that had not already been cancelled or redeemed.
Creator
New York (State). Comptroller's Office
Access Restrictions
There are no restrictions regarding access to or use of this material.
Abstracts of sales of lands for unpaid quit rents, road and marsh taxes, and U.S. Direct Tax
Series Number
B1621
Summary
The United States government levied a direct property tax in 1798, for which the state administered delinquent accounts. The tax-sale of 1808 was conducted for instances of nonpayment of the U.S. direct tax. This series consists of brief typewritten abstracts of information concerning unpaid quit rents, road and marsh taxes, and direct taxes.
Creator
New York (State). Comptroller's Office
Access Restrictions
There are no restrictions regarding access to or use of this material.
Documents relating to cancellations and redemptions of tax sales
Series Number
B0933
Summary
This series includes denied applications for cancellation of tax sales; comptroller's orders setting aside cancellations; motions and stipulations to set aside cancellations; and denied applications to redeem lands from tax sales. Also included are a few notices to occupants to vacate lands and legal documentation related to an application for cancellation of a tax sale of 760 acres in the Old Military Tract, Townships #1 and # 2 of Essex County.
Creator
New York (State). Comptroller's Office
Access Restrictions
There are no restrictions regarding access to or use of the material.
Register of applications for cancellations of tax sales
Series Number
B1616
Summary
This volume lists information gathered from applications for cancellations of tax-sales. All of the applications were made in 1885 for tax-sales held as early as 1866. Information given for each entry includes name of applicant; date of application; description of land; tax-sale year; ground of application; and remarks. Grounds for cancellation frequently include failure of the assessors to certify assessment rolls; failure of the State Comptroller's office to follow proper notification procedures; and other reasons technical in nature.
Creator
New York (State). Comptroller's Office
Access Restrictions
There are no restrictions regarding access to or use of this material.
Daybooks of redemption payments made for non-resident lands sold for unpaid taxes
Series Number
B1617
Summary
This series of daybooks ("redemption diaries") documents daily receipts of payments made to the State Comptroller to recover title to property sold for unpaid taxes. Payments included delinquent taxes, interest, and other expenses incurred by the state in connection with the sale of the property. If full payment was made within two years, the tax-sale was voided. In such cases the purchase price was refunded to the buyer, and ownership of the property reverted to the original owner or occupant.
Creator
New York (State). Comptroller's Office
Access Restrictions
There are no restrictions regarding access to or use of this material.
Abstracts of deeds conveyed to purchasers of land sold for unpaid taxes
Series Number
B1614
Summary
These records contain abstracts of information originally included in deeds conveyed to purchasers of lands sold for unpaid taxes. The State Comptroller's Office was in charge of selling lands for unpaid taxes until 1926, when that function was assumed by the Department of Taxation and Finance. For each entry, information includes date of sale; sale amount; to whom deeded; description of property, including county and town, name of tract, number of acres, and description; and names of comptroller and deputy comptroller.
Access Restrictions
There are no restrictions regarding access to or use of this material.
This series provides summary information on cancellation of tax sales held to sell lands for unpaid taxes. While tax-sales for as early as 1800 are referred to, and a few cancellations are included for as late as 1946, the cancellations generally date from 1818-circa 1930. Usual causes for cancellation include errors in tax assessment, mistakes in payment records before the tax-sale, and redemption payments made after the tax-sale was completed.
Creator
New York (State). Comptroller's Office
Access Restrictions
There are no restrictions regarding access to or use of this material.
Registers of non-resident lands sold in tax sales by county treasurers
Series Number
B1605
Summary
In 1850, the state legislature transferred the function of selling and conveying land for unpaid taxes to the county treasurers. The comptroller continued to receive copies of lists of unpaid non-resident taxes and of lands redeemed and finally conveyed. In 1855, the legislature restored the former system of sale of non-resident lands by the comptroller. The records in this series were created during the brief periods in the 1850s and 1890s when the county treasurers, rather than the state comptroller, conducted non-resident tax sales.
Creator
New York (State). Comptroller's Office
Access Restrictions
There are no restrictions regarding access to or use of this material.
New York State Department of Taxation and Finance reports of sales of state lands
Series Number
B0969
Summary
This series consists of summary reports of sales of state lands by the State Engineer and Surveyor and its successors, including the Department of Public Works and the Division of the Land Office, as well as a few by the Conservation Department. Reports from state agencies making land sales were useful in assessing taxes on new property owners. Each report includes the name of purchaser, address, a detailed description of the property, and price paid.
Access Restrictions
There are no restrictions regarding access to or use of this material.