Livingston County, NY: What the November 5, 2026 Tax Auction Offered, and What Winners Do Next
Livingston County scheduled its foreclosed real property tax auction for Thursday, November 5, 2026, at 6 p.m. at the County Highway Facility, 4389 Gypsy Lane, Mount Morris, with Thomas P. Wamp and Pirrung Auctioneers Inc. calling the sale. Livingston County, like most New York counties outside New York City, enforces delinquent taxes through foreclosure under Article 11 of the Real Property Tax Law, and the booklet's own terms describe the county as having "acquired title" to these parcels. The auction sells them outright, subject to approval by the Board of Supervisors.
Here is what the auction-day booklet still offered, what a winner owed that night, and the path from there to a recorded deed. The county profile is on our Livingston County tax sale page.
29 parcels in the booklet, 12 still listed on auction day
The PDF the county links, whose file name says "Updated 1072026," carries an internal modification date of November 5 at 2:21 p.m., the day of the auction. It describes 29 parcels. Seventeen carry a "Property Removed" stamp, and the booklet does not say why. That left 12:
| Parcel | Municipality | Class and size (approximate) | Assessment |
|---|---|---|---|
| 2 | Town of Avon | 322 rural vacant, 1.07 acres | $5,000 |
| 3 | Village of Caledonia | 330 vacant commercial, 0.06 acres, no road frontage | $1,400 |
| 5 | Town of Conesus | 270 manufactured housing, 0.46 acres | $39,100 |
| 6 | Village of Geneseo | 230 three-family residence, 0.23 acres | $290,000 |
| 14 | Village of Mt. Morris | 411 apartments, 0.35 acres | $40,000 |
| 18 | Village of Dansville | 210 single-family, 0.25 acres | $174,100 |
| 19 | Village of Nunda | 210 single-family, 0.41 acres | $61,200 |
| 22 | Town of Portage | 270 manufactured housing, 0.10 acres | $15,600 |
| 24 | Town of Springwater | 210 single-family, 2 acres | $85,800 |
| 25 | Town of Springwater | 240 rural residence with acreage, 10 acres | $76,900 |
| 26 | Town of West Sparta | 270 manufactured housing, 1.8 acres | $29,800 |
| 28 | Town of York | 210 single-family, 0.25 acres | $162,700 |
The assessment column is the figure the booklet prints for each parcel. Every parcel page carries the line "This information, though deemed reliable, is not guaranteed," and the county does not offer inspections, so value each one yourself. Three of the 12 are manufactured housing, which matters further down.
The money due on auction night
Term 6 of the booklet sets two payments, both due "immediately upon being declared the successful bidder," in cash or by certified check or equivalent. Personal checks were not accepted.
- A buyer's premium of 10% of the bid. It sits on top of the bid and does not reduce the balance.
- A deposit of 10% of the bid or $2,000, whichever is larger. If the bid was under $2,000, the whole bid was due on the spot.
So the price paid to the county is the bid plus the 10% premium, plus recording costs and fees incidental to the transfer of title (term 6). Any liens and charges that survive under term 13, covered below, come on top. Three worked cases:
| Winning bid | Paid that night | Due at closing |
|---|---|---|
| $1,500 | $1,650 (whole bid plus $150 premium) | Fees only |
| $15,000 | $3,500 ($1,500 premium plus $2,000 deposit) | $13,000 plus fees |
| $60,000 | $12,000 ($6,000 premium plus $6,000 deposit) | $54,000 plus fees |
The winner also signed a public auction contract with the county that night. The county pays no interest on deposits.
From the hammer to closing
- Board approval. Every sale is subject to approval by the Livingston County Board of Supervisors. Term 7 says the buyer's deposit comes back if the Board does not approve. It does not mention the premium, so ask the Treasurer how that is handled.
- Your other county taxes. If you owe county taxes on any other Livingston County property, the county will not close until they are paid. Under term 11, if they are not paid within 30 days of the auction (about December 5, 2026), the county may cancel the sale and keep your deposit and premium.
- The closing date. A county representative contacts you to schedule it. The balance of the bid and expenses is due that day, in cash or by certified check payable to the County Treasurer (term 10).
- All or none. Term 12 bars selective closings. Win three parcels and fail to pay for one, and you forfeit every deposit and lose all three sales.
- If you default. The county may keep the deposit and premium and resell. If the resale brings less than your bid, you owe the county the difference (term 10). A bidder who failed to complete a prior Livingston County purchase may not bid again unless the county caused the failure (term 22).
The deed, and what it leaves in place
The county conveys title "As Is" by quitclaim deed, describing the parcel as it appeared on the tax roll for the year the county acquired title (term 15). Title insurance or an abstract is at your option and expense. After closing and full payment you pay the Clerk's fees, and the deed is recorded and returned to you.
Ownership starts when the deed is recorded. Until then the county grants no access, no occupancy and no inspection of any building (terms 15 and 17). If tenants are there, finding out who and on what terms is your job, and any eviction is yours after recording (term 14). Personal property left on a parcel is not part of the sale (term 18).
Term 13 lists what the parcels are sold subject to. The ones that cost money:
- All federal and New York State tax liens.
- All current-year taxes, which may include relevied school and village taxes, plus any village tax liens.
- All municipal water and sewer charges owing.
- Manufactured home, mobile home or trailer liens. Term 19 warns that these "may not be extinguished by the Livingston County tax foreclosure process." Term 19 applies "irrespective of the local assessment classification," so check for liens on the home itself on parcels 5, 22 and 26, and on any other parcel with a manufactured or mobile home on it.
- Covenants, leases, easements and restrictions of record, environmental conditions, and whatever a current survey would show. Term 20 has the buyer indemnify the county for environmental claims.
If a court later cancels the sale, term 21 limits you to the return of the purchase price or deposit, with nothing for improvements, taxes paid or other costs.
Where the rest of the money goes
Since 2024, Article 11 has carried a surplus procedure in RPTL 1195 to 1197. Under RPTL 1196, within 45 days after the sale of tax-foreclosed property the enforcing officer decides whether a surplus exists. For a public sale, which RPTL 1195 defines as a public auction conducted under RPAPL 231, the surplus is the price paid minus the taxes, interest, penalties and other charges. The officer reports to the court and pays any surplus into court.
Anyone who held an interest in the parcel just before the foreclosure judgment can then claim a share under RPTL 1197, which runs like a surplus claim after a mortgage foreclosure. Where the property went by public sale, "the amount paid for the property shall be accepted as the full value of the property." For residential property, if no former homeowner has filed a claim by the time the report of sale is confirmed and surplus remains, the proceeding stays open at least three years from that confirmation, or longer if the court directs. None of this is the buyer's to file or answer. If the auction counts as a public sale under RPTL 1195, your winning bid is the number the surplus math starts from. Our New York tax sale guide walks through the whole Article 11 sequence, surplus included.
More from Tax Sale Atlas
- Livingston County, NY tax sale page: Treasurer contacts, sale timing and the booklet link.
- How New York tax sales work, from the January 1 lien to the county auction.
- How to buy tax deeds in New York, step by step.
- Due diligence before a tax sale: access, condition, zoning, title and value.
- Other New York counties.
Tax Sale Atlas is a reference site for tax sale investors. This note is general information, not legal or financial advice. Confirm every term, date and amount with the Livingston County Treasurer before you rely on it.
Sources
- Livingston County Foreclosed Real Property Tax Auction booklet, November 5, 2026 (terms of sale and parcel pages). Livingston County Treasurer. Last modified November 5, 2026. livingstoncountyny.gov
- County Treasurer. Livingston County, NY. Accessed November 11, 2026. livingstoncountyny.gov
- N.Y. Real Property Tax Law sections 1195, 1196 (Determination of existence and amount of surplus) and 1197 (Claims for surplus). New York State Senate. Text last updated April 26, 2024; read November 11, 2026 through the NewYork.Public.Law copy of the Senate text. nysenate.gov 1195, 1196, 1197
- Summary of 2024 Real Property Tax Legislation (Chapter 55 of 2024, Part BB). New York State Department of Taxation and Finance, Office of Counsel. December 2024. tax.ny.gov