Falling behind on property taxes in Pennsylvania sets a different process in motion than a mortgage foreclosure. Once taxes go delinquent, the county Tax Claim Bureau takes over collection, and the property can eventually move through an upset sale and, if that doesn’t sell it, a judicial sale. This guide walks through how that process works in most Pennsylvania counties, what options you have along the way, and how selling can fit into your plan.
Understanding Pennsylvania’s Tax Sale Process
Delinquent real estate taxes in most Pennsylvania counties are handled under the Real Estate Tax Sale Law (Act of July 7, 1947, P.L. 1368, No. 542). The county Tax Claim Bureau must schedule an “upset sale” between the second Monday of September and October 1 each year (72 P.S. §5860.601). At least 30 days before the sale, the bureau must notify the owner by certified mail, publish notice in two newspapers and the legal journal, and post the property, and that notice must include a specific statutory warning that the property is about to be sold (72 P.S. §5860.602).
At the upset sale, a bid must meet the “upset price” — a total covering all delinquent taxes, other liens, and the costs of the sale (72 P.S. §5860.605). If no bid meets that price, the property doesn’t sell at the upset sale. The Tax Claim Bureau or a taxing district can then petition the Court of Common Pleas for a judicial sale, where the property is sold free and clear of liens and mortgages to the highest bidder, with no minimum price required (72 P.S. §§5860.610, 5860.612).
Philadelphia County does not use this county Tax Claim Bureau process — it runs its own tax sale system under a separate law, the Municipal Claims and Tax Liens Act. Homeowners in Philadelphia should confirm their specific process with the City’s Department of Revenue or Sheriff’s Office.
Pennsylvania Tax Sale Timeline, Step by Step
- Taxes go delinquent and are turned over to the county Tax Claim Bureau for collection.
- Notice of sale: At least 30 days before the sale, the bureau notifies the owner by certified mail, publishes notice, and posts the property (72 P.S. §5860.602).
- Upset sale: Held between the second Monday of September and October 1; a bid must meet the upset price (all taxes, liens, and costs) or the property doesn’t sell (72 P.S. §§5860.601, 5860.605).
- Petition for judicial sale: If the upset sale doesn’t produce a qualifying bid, the bureau or a taxing district can petition the court to sell the property free and clear of liens (72 P.S. §5860.610).
- Judicial sale: After a court hearing, the property is sold to the highest bidder, free and clear of tax and municipal claims, mortgages, and most other liens (72 P.S. §5860.612).
Most Pennsylvania homeowners have real opportunities to resolve delinquent taxes before a judicial sale ever happens — the key is acting before the property is sold.
You Can Stop the Sale Before It Happens
At any point before the actual sale, Pennsylvania law lets you remove your property from the sale by paying the delinquent taxes and charges in full, or by entering a written installment agreement with the Tax Claim Bureau: 25% down, with the balance paid in up to three installments within one year (72 P.S. §5860.603). Contact your county’s Tax Claim Bureau directly to confirm the exact amount owed and what options are available.
Unlike some states, Pennsylvania generally does not give owners a right to buy the property back after a judicial sale. The law states that an owner has no right to repurchase the property at a judicial sale, a private sale, or from the bureau’s repository of unsold properties (72 P.S. §5860.618). Acting before the sale date is critical.
Options If You’re Behind on Property Taxes
- Payment plan: Pay the delinquent taxes in full or enter a written installment agreement with the Tax Claim Bureau (25% down, balance within one year).
- Traditional sale: List with an agent, if there’s enough time and equity before the upset or judicial sale date.
- Direct cash sale: Sell as-is to a direct buyer for a faster closing that can pay off the taxes and costs at settlement.
Can You Sell a House With Delinquent Property Taxes in Pennsylvania?
Yes. As long as the property hasn’t yet been sold at a judicial sale, you still own it and can sell it. Outstanding taxes, interest, and costs are typically paid directly out of the sale proceeds at closing.
Why Pennsylvania Homeowners With Delinquent Taxes Choose to Sell
- Avoiding the risk of losing the property permanently at a judicial sale
- Resolving back taxes on a property they inherited or no longer live in
- Needing to settle back taxes alongside other financial pressures, like a mortgage in default
- Wanting a clean exit before the upset sale or judicial sale date arrives
When Should You Call Us?
- You’ve received notice that your property is scheduled for an upset sale
- Your property taxes have been delinquent for months and you’re not sure what happens next
- You’re not sure whether a judicial sale petition has already been filed
- You’ve inherited a house with unpaid property taxes attached to it
- You want to sell before the upset sale or judicial sale takes your equity
How We Help Pennsylvania Homeowners Behind on Property Taxes
- Reach out any time — whether you’ve just gotten a notice or a sale date is already scheduled
- Get a no-obligation cash offer that factors in unpaid taxes and costs
- Close on your timeline, before the upset sale or judicial sale becomes a problem
- We can coordinate directly with your county’s Tax Claim Bureau to help confirm the exact payoff amount
Why Choose Expert Land Sellers
- We buy houses as-is, including homes with delinquent taxes or years of deferred maintenance
- No realtor commissions or listing fees eating into your proceeds
- We can coordinate directly with the Tax Claim Bureau to help confirm the payoff amount
- Flexible closing timelines that work around upset and judicial sale dates
Frequently Asked Questions
What happens if I don’t pay my property taxes in Pennsylvania?
Your taxes are turned over to the county Tax Claim Bureau. If unresolved, the property is scheduled for an upset sale between the second Monday of September and October 1, after at least 30 days’ notice (72 P.S. §§5860.601–602). If no bid meets the upset price, the bureau can petition the court for a judicial sale, where the property is sold free and clear of liens (72 P.S. §§5860.610, 5860.612).
What’s the difference between an upset sale and a judicial sale?
An upset sale requires a bid that meets or exceeds the “upset price” — the total of all delinquent taxes, liens, and sale costs (72 P.S. §5860.605). If no bid meets that price, the property can move to a judicial sale, where it’s sold free and clear of liens to the highest bidder, with no minimum price required (72 P.S. §5860.612).
Can I stop the sale by paying what I owe?
Yes. At any point before the actual sale, you can remove the property from the sale by paying the delinquent taxes in full, or by entering a written installment agreement with the Tax Claim Bureau (25% down, balance within one year) (72 P.S. §5860.603).
Is there a right of redemption after a Pennsylvania tax sale?
Generally, no. Under the Real Estate Tax Sale Law, an owner has no right to repurchase the property after a judicial sale, a private sale, or from the bureau’s repository (72 P.S. §5860.618). This is different from states that allow a post-sale redemption period, so acting before the sale is critical. Philadelphia County follows a separate process under a different law.
Can I sell my house if I owe back property taxes?
Yes, as long as the property hasn’t yet been sold at a judicial sale. Unpaid taxes and costs are typically paid directly out of the sale proceeds at closing.
A Note on Legal Information
This page is provided for general educational purposes only and is not legal or tax advice. Pennsylvania’s tax sale procedures can vary by county — and Philadelphia County follows an entirely separate process — and are subject to change. Please consult a licensed Pennsylvania attorney or your county’s Tax Claim Bureau regarding your specific situation before making any decisions about your property.
Related Pennsylvania Guides
- Selling Your House During Foreclosure in Pennsylvania
- I Inherited a House in Pennsylvania — What Are My Options?
Get My Fair Cash Offer!
Not sure what to do next? Enter your details below, and we’ll walk you through all your options — whether it’s stopping a tax sale, setting up a payment plan, or selling your home. No fees, no pressure, just expert guidance.
Get My Fair Cash Offer!
Not sure what to do next? Enter your details below, and we’ll walk you through all your options—whether it’s stopping foreclosure, negotiating with lenders, or selling your home. No fees, no pressure, just expert guidance.