§ 49. a. Redemption of property sold for taxes. The owner of, or any
person interested in, or having a lien upon, any real estate sold for
taxes and assessments as aforesaid, may redeem unimproved or
non-residential real estate at any time within twelve months after the
date of such sale and may redeem residential real estate within
thirty-six months after the date of such sale upon the following terms:
If unimproved or non-residential real estate is redeemed within twelve
months or if residential real estate is redeemed within thirty-six
months, said redemption shall be made by paying to the county treasurer
the sum for which said property was purchased with the interest or
penalties thereon, at which said property was bid, calculated and added
to such purchase price as provided in section forty-five hereof. If said
property be redeemed after the commencement of the foreclosure
proceedings the person redeeming the same shall pay in addition to the
aforementioned sums the bill of costs as prescribed in section sixty-one
hereof. The expenses allowed for searching in this section shall be part
of the foreclosure disbursements and not in addition thereto. In case
such payment be made to the county treasurer, he shall receive the same
for the benefit of the holder of the tax certificate thus discharged,
and shall give notice thereof to the purchaser, or the personal
representative or assignee or transferee of the purchaser, by mail,
addressed to such address as may have been furnished to the county
treasurer. Immediately upon such payment to the county treasurer as
herein provided the tax sale certificate shall be discharged of record.
Upon receiving the surrender of the certificate of sale or assignment or
transfer thereof or a release of the property purchased duly executed by
the owner of record of such certificate of sale, the county treasurer
shall pay the amount thus deposited to the person or persons who,
according to records in his office, appear to be entitled thereto, or to
the personal representative of such person. The county treasurer shall
upon the release of the property purchased as provided in section fifty,
cancel and discharge the tax upon the record.

b. The term "residential real estate" as used in this section and
sections fifty-one, fifty-two and fifty-five herein shall refer to all
real estate which is improved by a one, two or three family dwelling
unit.

c. Waiver of interest, penalties and fees for redemption for certain
persons deployed by the military. The applicable governing body or
department, upon approval by the Suffolk county legislature, in its sole
discretion, may permit an owner or the owner's surviving unremarried
spouse of foreclosed residential real estate to redeem such real estate
without interest, penalties and fees provided that:

(1) the property is the owner's primary place of residence; and

(2) the owner demonstrates that foreclosure occurred after October 7,
2001; and

(3) the foreclosure was a result of financial hardship constituting a
substantial loss of income by the owner due to being ordered to active
military duty, other than training, in the United States armed forces
including the reserve components of the armed forces of the United
States; and

(4) the activation lasted for at least six contiguous months, or the
owner was killed in action during such activation; and

(5) the owner provides acceptable written evidence of the requirements
set forth in this subdivision to the commissioner of the department of
environment and energy.