NY S06015

Reduces the minimum waiting period for tax foreclosure proceedings from two years to one year for properties certified as vacant and abandoned under Real Property Actions and Proceedings Law section 1309 in Erie County

Allows holders of tax sale certificates on vacant and abandoned properties to initiate recovery actions after just one year of unpaid taxes, rather than the standard two-year period

Requires Erie County to follow Real Property Tax Law Article 11 enforcement procedures for properties certified vacant and abandoned under Real Property Tax Law section 1111-a

Maintains the existing two-year minimum waiting period for occupied or non-certified properties, with a maximum period of twenty-five years for all foreclosure actions