Back taxes and liens do not stop a sale by themselves. In most New York sales, unpaid property taxes, judgment liens and municipal charges are paid off from the buyer's money at closing, and the seller receives whatever is left. A title search shows exactly what is recorded against the land so there are no surprises late in the process.
Timing matters. Counties outside New York City can foreclose on land after taxes go unpaid for a set period, and New York City handles unpaid charges through its own lien process. Once a tax foreclosure is complete, the owner can lose the property. If you own land with taxes owed, it is worth understanding your options and deadlines early. Sam can talk them through with you — no pressure, no obligation.