[map] Pennsylvania

Pennsylvania

Summary: In accordance with the Tax Sale law, the municipal Tax Claim Bureau is able to sell parcels in one of four ways (Article VI. Sale of Property.); (a) Upset Sale (Sec 601 – 609), (b) Judicial Sale (Sec 610 – 612.2), (c) Private Sale (Sec 613 – 615), and (f ) Repository for Unsold Property (Sec 625 – 630).

1. The Upset Sale is scheduled each September and includes those parcels whose taxes, from two years earlier, remain unpaid or other specified conditions exist.
2. A Private Sale can occur after a property has been exposed but not sold at an Upset Sale. An interested buyer submits a written bid to the Tax Claim Bureau. The Bureau decides whether to accept the bid. If accepted, the bid is advertised in a newspaper. Any one objecting to the sale must petition the court within 45 days to disprove the sale.
3. A Judicial Sale is held at least once each year and can include only those properties that have been exposed but not sold at an Upset Sale. After advertisement, notice to owners and lien holders, etc., the parcels are presented free and clear of all liens.
4. A Repository Sale consists of properties that are exposed but not sold at a Judicial Sale. Any bid on a repository property must be approved by all taxing districts where the property is located (i.e. township borough, county, school).
Special sales and redemption provisions apply in Philadelphia, Pittsburgh, and Scranton and in Allegheny

County.
Law: Pennsylvania “Real Estate Tax Sale Law” Act 542 of 1947, P.L. 1368; 72 P.S. 5860.101
Contact: County Tax Claim Bureau. (Sec. 5860.601 ). Interest Rate: Not applicable. (Sec. 5860.607). Auction Type: Tax Deed. (Sec. 5860.608).
Bidding Procedure: Premium bid / highest bid. (Sec. 5860.605 ). Bidders raise bid above upset sales price (Sec.
5860.605).
Costs: Costs collectible as part of the upset sales price include the cost of publishing, mailing, and posting notices (Sec. 5860.605). The tax sale purchaser must pay the cost of recording the deed (Sec. 5860.608).
Redemption Period: Not applicable. There is no right to redeem property sold at a tax sale in most counties (Sec. 5860.607). However, special sales and redemption rules apply in Philadelphia, Pittsburgh, and Scranton and in Allegheny County.
Deed Assigned at Foreclosure to: Tax sale purchaser (Sec. 5860.608). After the court has confirmed the sale and the purchaser has paid the amount of his bid, it shall be the duty of the bureau to make to the said purchaser, his or their heirs or assigns a deed in fee simple for the property sold. Each such deed shall be in the name of the bureau as trustee grantor and shall be executed and duly acknowledged before the prothonotary
by the director and a notation of such deed and acknowledgement shall be duly entered on the proper records. The deed shall, before delivery, be recorded in the office for the recording of deeds at the cost of the purchaser (Section 608).

Pennsylvania Contacts
Number of Counties: 67

Allegheny County
436 Grant Street
Delinquent Property Tax Division
Pittsburgh, PA 15219-2400
Phone: (412) 350-5300
www.sheriffalleghenycounty.com/shersale.html

Beaver County
810 Third Street
Delinquent Property Tax Division
Beaver, PA 15009-2129
Phone: (724) 728-5700
www.co.beaver.pa.us

Bucks County
55 East Court Street
Delinquent Property Tax Division
Doylestown, PA 18901-4327
Phone: (215) 348-6000
http://buckscounty.org/government/departments/Finance/TaxClaimBureau/index.aspx

Cambria County
200 South Center Street
Delinquent Property Tax Division
Ebensburg, PA 15931-1947
Phone: (814) 472-5440
www.co.cambria.pa.us

Chester County
2 N. High Street, Suite 512
Delinquent Property Tax Division
West Chester, PA 19380-3025
Phone: (610) 344-6100
www.chesco.org

Dauphin County
P.O. Box 1295
Delinquent Property Tax Division
Harrisburg, PA 17108-1295
Phone: (717) 255-2740
www.dauphincounty.org

Delaware County
201 West Front Street
Delinquent Property Tax Division
Media, PA 19063
Phone: (610) 891-4270
www.co.delaware.pa.us

Erie County
140 West Sixth Street
Delinquent Property Tax Division
Erie, PA 16501-1011
Phone: (814) 451-6334
www.eriecountygov.org

Lancaster County
50 North Duke Street
Delinquent Property Tax Division
Lancaster, PA 17602-2829
Phone: (717) 299-8300
www.co.lancaster.pa.us

Lehigh County
17 South Seventh Street
Delinquent Property Tax Division
Allentown, PA 18101-2401
Phone: (610) 782-3000
www.lehighcounty.org