Legal Question in Wills and Trusts in New York

Re: Intestate property

NYS has an Intestate statute that governs the distruction of assets if a person dies without a Will. It is a descending scale from spouse and children, to parents, siblings, children of siblings, grandparents, aunt/uncles, cousins, etc.

Non-relatives are not entitled to distribution.

Re: Intestate property

Simplest answer may be to acquire the tax lien when advertised for sale, and then start foreclosure action for payment. This might result in a public sale, so anticipate other bidders. However, since you will make interest as the owner of the lien, you are ahead of the game, and you might find yourself as the only player. Issue is complicated since no heirs have come forth, and a suit on this issue may also be required.