Pennsylvania

In State Info by TSL Admin


Primary Sale Type: Tax Deed
pennsylvania
Secondary Type(s): Upset, Judicial, Repository, OTC
Sale Date(s): Varies: set by taxing jurisdiction
Bid Type: Premium Bidding
Rate of Return: NA
Redemption Period: NA
Over-the-Counter: Deed
Statute Section(s): Title 72, Taxation and Fiscal Affairs
State Website: www.pa.gov

State Overview:

There are 67 counties in Pennsylvania.

County Directory

The two most populous areas in Pennsylvania are Philadelphia (1,526,000+) and Allegheny (1,223,000+) County.

Search Demographics:

Pennsylvania is classified as a Tax Deed state. There are multiple offerings of tax delinquent properties throughout the year with the conditions of the sale changing depending on which offering it is; Upset, Judicial, Repository, and Private sales beig allowed any time after a property is initially exposed at the Upset sale. Either the local tax collector or sheriff are designated commissioner of tax sales in Pennsylvania depending on local resources and preferences.

Auction Process / Redemption:

Sales may be conducted by the local sheriff, tax claim bureu or tax collectors, depending on the sale and local practices. An assigned commissioner of the sale shall then schedule and make public all properties subject to sale for delinquent taxes by publishing a list in the local paper. On the date set in the advertisement, parcels shall be offered for public sale, and awarded to an investor using the 'Premium Bid' method. For soma sales the 'Sealed Bid' method may be implemented as well. Tax sale properties in Pennsylvania are not subject to redemption periods or interest rates, as Tax Deeds are being awarded.

The 'Upset' sales are usually held in September and are not considered free and clear of any mortgages or liens. Next are 'Judicial' sales which are typically held in November. These sales are free and clear, with the exception of some state and federally issued liens. Any parcels still not bid on at the two previously scheduled sale are given 'Repository' status, allowing 'Sealed Bids' to be submitted for approval by the local Tax Bureu. These sales may either be scheduled or available OTC depending on local preferences. Repository properties, normally available after January, are usually cleared of all prior liens and encumberances. 'Private' sales may be available any time after a parcel is initially exposed at the scheduled Upset sale, but are usually still subject to all prior liens and mortgages.

State Resources:

Resource Description Instructions and Additional Information
Linebarger Goggan Blair & Sampson, LLP, Attorneys at Law Firm that handles sales in Philadelphia. NA