New York Supreme Court Finds Particularized Notice of Surplus Rights Not Required in Pending Property Tax Foreclosure Proceeding

The New York Supreme Court, Dutchess County, held that neither the New York Environmental Conservation Law nor the Real Property Tax Law recognizes trespass as a defense to a tax lien foreclosure in a case involving the temporary incidents of ownership of brownfield property for the purpose of assessing the environmental risk of the property. The court also held that taxing districts do not need to re-commence then-pending tax foreclosure proceedings or otherwise give owners notice of surplus proceeds rights after the U.S. Supreme Court’s 2023 Tyler decision and amendments to the Real Property Tax Law, because the mere pendency ...