This is part 5 in the Tax Claim Life Cycle series. After the Upset Sale, the bureau may petition the court to sell the remaining properties at a Judicial Sale. The key difference between an Upset Sale and Judicial Sale is that properties at Judicial Sale are sold free and clear of all liens. Most …
This is part 4 in the Tax Claim Life Cycle series. Properties not sold at Upset Sale are immediately available for Private Sale. Properties sold at Private Sale are still subject to all other liens. The Tax Claim Bureau may accept any offer it deems reasonable, but the price is subject to review.
This is part 3 in the Tax Claim Life Cycle series. The Upset Sale is held annually. By law, it must be scheduled on or after the second Monday in September and before October 1st. The county may split the sale into multiple dates if there are a large number of properties involved. Generally speaking, …
This is part 2 in the Tax Claim Life Cycle series. After receiving the list of delinquent tax parcels from the tax collectors, the Tax Claim Bureau mails a single “Notice of Filing Returns and Entry of Claim.” By law, the bureau must send the notice by July 31 of each year, though most bureaus …
This is part 1 in the Tax Claim Life Cycle series. The first step in the tax claim process is the return of unpaid taxes by the tax collector. By law, tax collectors must turn over a list of unpaid taxes to the county Tax Claim Bureau between January 1 and April 30. County commissioners may …
When a taxpayer fails to pay his current taxes, the property is considered delinquent. For most property taxes, the unpaid tax becomes delinquent after December 31st. Generally, the tax collector turns these properties over to the county Tax Claim Bureau. Once the county Tax Claim Bureau receives the property, it begins its journey through the …
Pennsylvania Act 319 of 1974 is more commonly referred to as “Clean and Green.” This act allows for large landowners (10+ acre plots) and working farms to receive a reduced land assessment in return for a pledge to keep the land undeveloped. Act 319 (Clean and Green)
Chapter 88, Consolidated County Assessment, of Title 53 (Municipalities Generally) of the Pennsylvania Code is known as the “Consolidated County Assessment Law.” This law authorizes the establishment of the County Assessment Office and provides direction for how it should operate. Consolidated County Assessment Law
Pennsylvania Act 394 of May 25, 1945, is more commonly referred to as the Local Tax Collection Law. This law, last amended October 30, 2017, relates to the collection of taxes by most counties, municipalities, and school districts. It also “confer[s] powers and impos[es] duties on tax collectors.” The act has been codified as 72 …
Pennsylvania Act 542 of July 7, 1947, is more commonly referred to as the Real Estate Tax Sale Law. This law, last amended February 21, 2006, authorizes the creation of county tax claim bureaus and provides the general provisions under which they operate. The act has been codified as 72 PS 5860.101 et seq. Real …