Legal Question in Real Estate Law in New York

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These may vary from county to county, but the general answer is as follows:

The county's notice will state a date by which the county will "redeem" its lien. You must either answer or pay the delinquent taxes before that date. If you miss the deadline, it may be too late to prevent a foreclosure or other severe action by the county.

If you choose to file an answer, you must state: (1) what interest you have in the property and (2) any defense or objection to the delinquency or foreclosure. The answer must: (a) contain a verification at the end; (b) must be served on the attorney for the tax district; (c) must be filed with the county clerk. All of this must be done by the deadline mentioned above.