Section 49 - Redemption of property sold for taxesa.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.N.Y. Suffolk County Tax Act § 49