The Tax Claim Bureau conducts upset, judicial and repository sales of unpaid real-estate tax properties during the year.
Upset Sale: Properties exposed at the upset sale are offered together with any mortgages,
judgments or non-tax liens. Properties offered are sold at a bid equal to or
higher than the amount of outstanding taxes, bureau costs and municipal liens.
We advise checking for any liens through the Prothonotary and Register and
Recorder’s offices. An upset sale becomes final after confirmation by the Court
of Common Pleas.
Judicial Sale: Properties not sold at the upset sale become eligible for judicial sale.
The Bureau makes a current owner title search. All known holders of
mortgages, judgments or liens are notified that, by order of the Court of
Common Pleas, the property will be offered for sale divested of all mortgages,
judgements and liens.
Repository Sale: Properties not sold at judicial sale are placed in a “repository” status. This in
effect, is a bank of unsold properties. There will be a set bid amount to start
the sale for property and trailers.
2023 Judicial Sale Terms for Judicial Sale Bidders Registration Form
Unpaid taxes are filed in the Tax Claim Bureau Jan. 15 of each year. Once taxes are filed with the Bureau, partial payments can be paid. If a tax is unpaid after two years with the Bureau and three years after it was issued, the property is exposed to the annual upset sale.
In order to stay the sale of owner occupied property, the owner can enter into an agreement with the Tax Claim Bureau. The owner would pay 25% down in cash, followed by three (3) additional payments.
In order to assure that property owners are aware of the potential sale of their real estate, the Bureau sends certified restricted notification, posts the premises and advertises the properties in local papers.