In re the Foreclosure of Tax Liens

Memorandum: In this proceeding pursuant to RPTL article 11, petitioner appeals from an order granting respondent’s motion pursuant to RPTL 1131 to vacate the default judgment of foreclosure. Contrary to the contention of petitioner, we conclude that Supreme Court did not abuse its discretion in granting the motion.

To establish an excusable default under CPLR 5015 (a) (1), the defaulting party must proffer a reasonable excuse for the default as well as a meritorious defense to the action or proceeding (see Lauer v City of Buffalo, 53 AD3d 213, 216-217 [2008]; Matter of Clinton County [Miner],…