State Summary

Tax Collection Method: Deeds
Primary Bidding Type: Premium
Redemption Period: None
Redemption Interest Rate/Flat Penalty: Not applicable

The following information summarizes the life cycle, requirements, and administering of tax liens in the state of Pennsylvania. Please read this information carefully. There are tax collection laws that pertain to all counties in Pennsylvania, but be aware that there are subtle differences between the counties as well. When the word "typical" is used in the FAQs below, it indicates that most counties use this procedure/follow this convention, but not all counties.

Is Pennsylvania a tax lien or a tax deed state?
Pennsylvania is a tax deed state.

What is the name of the county official whom typically collects property taxes in Pennsylvania?
Typically, the County Treasurer collects county taxes.

When are property taxes due in the state of Pennsylvania?
Property tax bills are sent in January of each year and due by March 31.

When do property taxes become delinquent in the state of Pennsylvania?
Property tax payments for all counties in Pennsylvania become delinquent beginning April1 in the year of assessment. At that point, all unpaid tax bills are subject to accruing interest at a rate of 1.5% per month or any part of a month. For property tax bills that remain unpaid on December 31, a 15% flat penalty is assessed to the delinquent amount on top of a $20 tax lien fee.

What is the name of the county official whom typically conducts tax deed sales in Pennsylvania?
The Tax Claim Bureau handles all tax deed sales in Pennsylvania, including Upset Sales, Judicial Sales, and Repository Sales.

When does the typical Pennsylvania county hold their annual tax deed sale?
Typically, the Upset Sales are held in September. Subsequent private Upset Sales can be held after the initial sale if the upset price is not met. If a tax deed is not sold for one year after the initial Upset Sale, the Tax Claim Bureau must petition the court to hold a Judicial Sale to sell the property. Many Pennsylvania counties hold Judicial Sales in August. At some Judicial Sales, the minimum bid for properties may start at only the cost for the judicial and administrative procedure. Properties that remain unsold after the Judicial Sale are sold to the county for an amount equal to the costs plus $1.

What are the registration requirements for the typical Pennsylvania tax deed sale?
Typically, there are no extensive registration requirements for Pennsylvania counties, and investors have up to the day of the sale to register.

What is the bidding type used at a typical Pennsylvania tax deed sale?
At Upset Sales and Judicial Sales, Pennsylvania counties use premium bidding at a public outcry auction.

What forms of payment are generally accepted at a typical Pennsylvania sale?
Acceptable forms of payment may vary by Pennsylvania county, but counties are allowed by law to accept the following payment methods: Treasurer's check, cashier's check, certified check, or money order.

What are the general terms of payment for the typical tax deed purchased at a Pennsylvania tax deed sale?
Most Pennsylvania counties require full payment the day of the sale.

Are tax deeds offered "over-the-counter" in Pennsylvania?
Yes, Pennsylvania counties offer "over-the-counter" tax deeds through a Repository Sale. These properties have been sold to the county after unsuccessful attempts to sell them through the Upset and Judicial Sales.

What is the name of the county official whom typically determines the values of properties on a annual basis?
Typically, the office is called the Assessment Office or Board of Assessment.

For more information on the life cycle, requirements, and administering of tax liens in the state of Pennsylvania, refer to the Pennsylvania General Assembly Legislation.

Pennsylvania County Reference