Detailed Answer

Short answer

Paying overdue property taxes on inherited land in New York does not automatically make you the owner. Payment may create a legal claim for reimbursement, an equitable lien, or other limited rights in certain circumstances — but it does not change title unless you take additional legal steps (for example, receive a deed from the estate personal representative or obtain title through tax-sale procedures or a court order).

Why paying taxes alone won’t transfer title

Title to real property in New York changes only by deed, probate/administration transfers, a court judgment (for example, quiet title), or by other statutory processes (such as tax-foreclosure sales). Merely paying the municipality for delinquent taxes does not create a new deed or convey ownership. If the decedent’s name is still on the deed, legal title remains with the decedent’s estate until the proper probate or transfer steps are completed under New York Estates, Powers & Trusts Law (EPTL). See general EPTL guidance: https://www.nysenate.gov/legislation/laws/EPTL.

What rights you may acquire by paying the back taxes

• Reimbursement claim against the estate or co-heirs: If you paid taxes to preserve the property, you can typically ask the estate’s personal representative (executor/administrator) or the other heirs to reimburse you. If they refuse, you may sue in Surrogate’s Court or civil court for unjust enrichment or for an accounting.
• Equitable lien or constructive trust (in limited cases): If you paid with an agreement (even oral, but preferably written) or under circumstances showing it would be unfair for others to keep the benefit, a court might recognize an equitable lien or constructive trust to secure repayment. These remedies depend on the facts and are decided by courts on equitable principles.
• Priority if you buy a tax certificate or participate in a tax sale: Counties and municipalities enforce unpaid taxes under New York Real Property Tax Law (RPTL). In some counties you can buy tax liens or acquire a property through tax foreclosure or sale processes. If you purchase a tax lien or win a tax sale following the statutory process, that can lead to acquiring title after statutory procedures and redemption periods run. See the Real Property Tax Law: https://www.nysenate.gov/legislation/laws/RPTL.

Probate, administration, and getting a deed

If the decedent left a will, the executor handles transfer of real property. If there is no will, an administrator appointed by the Surrogate’s Court handles it. To have your name placed on the deed you generally need either (1) a deed from the personal representative, (2) an order from Surrogate’s Court directing transfer, or (3) a valid inter-heir deed. For information about Surrogate’s Court procedures and estate administration, see: https://www.nycourts.gov/courts/surrogates/ and EPTL: https://www.nysenate.gov/legislation/laws/EPTL.

Tax sale, redemption, and tax-foreclosure basics

Local governments enforce tax liens under RPTL procedures. If taxes remain unpaid, a municipality may foreclose the tax lien and sell the property after following statutory notice and sale procedures. A private party who pays the municipality for taxes usually does not step into the municipality’s shoes unless the payment takes place through the legal tax-sale or lien-assignment processes described in the RPTL. Check local county procedures because tax-sale rules vary by county. See RPTL for statutory details: https://www.nysenate.gov/legislation/laws/RPTL.

Adverse possession and long-term possession

Owning and paying taxes on land for many years may help support an adverse possession claim, but adverse possession has strict requirements in New York (actual, open and notorious, exclusive, hostile, and continuous possession for the statutory period). Possession alone — and paying taxes alone — rarely creates title quickly. For more on actions about possession and title disputes, see the Real Property Actions and Proceedings Law (RPAPL): https://www.nysenate.gov/legislation/laws/RPAPL.

Practical example (hypothetical)

Imagine three siblings: A, B, and C. The parents die leaving a parcel titled in the parents’ names. A pays $8,000 of back taxes to prevent a county tax-sale, but A’s name is not on the deed. A’s payment does not make A the owner. A can ask the estate’s personal representative (or the other siblings) for repayment. If the estate has assets, Surrogate’s Court can order reimbursement. If siblings refuse, A could sue for unjust enrichment or ask a court for an equitable lien — results depend on facts and evidence (agreements, who lived on the land, who benefited from the payment).

Relevant statutes and rules to review

• New York Real Property Tax Law (RPTL) — tax liens, foreclosure, and tax sale mechanisms: https://www.nysenate.gov/legislation/laws/RPTL
• New York Estates, Powers & Trusts Law (EPTL) — probate & estate administration: https://www.nysenate.gov/legislation/laws/EPTL
• Real Property Actions and Proceedings Law (RPAPL) — adverse possession and quiet title-type actions: https://www.nysenate.gov/legislation/laws/RPAPL
• Civil Practice Law & Rules (CPLR) — statutes of limitations for civil claims you might bring (e.g., money had and received, unjust enrichment): https://www.nysenate.gov/legislation/laws/CPLR

When to get an attorney

Consult a New York real estate or probate attorney if you want to (a) obtain legal title; (b) secure a written repayment agreement; (c) pursue reimbursement through the estate; (d) defend or assert a tax-sale or adverse possession claim; or (e) when other heirs contest your payment or intentions. A lawyer can evaluate evidence (receipts, communications, occupancy, agreements) and advise whether an equitable lien or other remedy is likely.

Helpful Hints

• Get everything in writing: If you pay taxes expecting ownership or reimbursement, document the agreement with the estate or other heirs.
• Keep detailed records: save receipts, canceled checks, correspondence with the county assessor/treasurer, and any proof of benefit to the property.
• Talk to the personal representative: If there’s an executor/administrator, ask for reimbursement from estate funds before spending more money.
• Check county tax-sale rules: Contact your county treasurer or tax enforcement office to learn whether you can buy a tax lien or participate in local tax-sale procedures under RPTL.
• Consider a short-term protective filing: An attorney can help you file a lis pendens, interpleader, or other notices if a sale or dispute is imminent.
• Explore probate alternatives: For small estates or where heirs agree, a deed from the personal representative or an inter-heir quitclaim deed can clear title more quickly than contested litigation.
• Act promptly: Statutes of limitation and tax-sale deadlines can affect your remedies. Don’t delay if the county has scheduled foreclosure or a sale.
• Consult local counsel: County practices vary. A New York attorney familiar with your county’s tax enforcement and Surrogate’s Court procedures will be most helpful.