UPSET TAX SALE
The Upset Tax Sale is the first sale in the tax sale process. The sale is typically held the second Monday in September of each year in the large Courtroom at
There are typically over 1,000 properties that begin the sale process each year. Most parcels are settled either through receipt of payment or an agreement to stay sale of property.
The sale list is released one month prior to the sale and is available from our office for $8.00. In 2012 there were approximately 600 properties on the sale list. We anticipate that less than 200 will actually proceed to sale. Most will be paid before the date of the sale.
This is a public auction with the minimum bid starting at the amount of delinquent taxes, costs and any municipal liens that may be due on the property. The property is sold subject to all liens, mortgages and judgments. It is the responsibility of the bidder to research the title of the property. The Tax Claim Bureau sells the property as outlined in the Assessment records and makes no warranty or representation as to the existence or condition of the property. The bidder should be very familiar with the property location and condition. Interested bidders must register before the sale date.
There is NO REDEMPTION PERIOD once the property is sold. ALL SALES ARE FINAL, NO REFUNDS. Winning bidders will receive a Tax Claim Deed, not a clear title to the property. You should contact an attorney before purchasing at Tax Sale so you understand the risk.
After the sale, the winning bidder will proceed to the Tax Claim Office and settle his account. The bid amount, Realty Transfer Tax (2% of the assessed value times common level ratio, currently 1.11), $25.00 deed preparation fee and $60.00 recording fee are all collected. Payment is to be made in cash, certified funds or a personal check with a letter of guaranty from a local bank with prior approval by the Director of the Tax Claim Bureau.
Click here for the Upset Sale Certification and registration form
JUDICIAL TAX SALE
Any property not sold at Upset Sale will proceed to the next Judicial Sale. The Judicial Sale is typically held in the spring of the following year. The 2012 Judicial Sale will be held on December 3,2012.
The Judicial sale list is available anytime and may be purchased for $5.00.
The Judicial Tax Sale is also a public auction with the opening minimum bid starting at costs only. All mortgages, liens and judgments as of a date set by the Court are exonerated, with the exception of mobile homes. The Tax Claim Bureau does not have the authority to divest certain encumbrances on trailers.
IRS liens may or may not be divested and it is the responsibility of the bidder to complete the process which may be necessary to divest these liens.
It is the responsibility of the bidder to know exactly what property they are bidding on as Tax Claim sells based on the Assessment records and has no actual knowledge as to the condition or location of the property. It is important to know that the mortgages, liens and judgments are all removed as of a specific date set by the Court for that sale. You should check for any mortgages, liens or judgments which may have been recorded after that date as those would not be removed by the sale.
After the sale, the winning bidder will proceed to the Tax Claim Office and settle his account. The bid amount, Realty Transfer Tax (2% of the assessed value X common level ratio, currently 1.11), $25.00 deed preparation fee and $60.00 recording fee are all collected. Payment is to be made in cash, certified funds or a personal check with a letter of guaranty from a local bank with prior approval by the Director of the Tax Claim Bureau.
The Deeds will be recorded after Court Confirmation, about three months after the sale.
Click here for the Judicial Sale Certification and registration form
Any property not sold at Judicial Sale will be listed in the County Repository for Unsold Properties. Repository properties are sold free and clear of all tax and municipal claims, mortgages, liens except ground rents and possibly IRS liens, if any.
The County always has a list available for review. There is no cost for this sale list.
Repository properties are sold by a written bid. The minimum bid for real estate is $250.00 and for mobile homes $50.00. All three taxing authorities must approve the sale. A bid is submitted to the Tax Claim Bureau. The first week of each month the Director of the Tax Claim Bureau review the bids and submits the proposed bid along with property information, to the School and City/Township/Borough where the property is located. At this point the bidding is closed until an approval/declination is received. Thirty days after submission, either approval or denial of the bid is received from the School and Municipality. At the next work session of the County Commissioners, the bid is presented by the Tax Claim Bureau Director for approval. The official vote is taken at the Commissioner’s monthly meeting thereby finalizing the approval process. The entire process can take two to three months.
After approval by all three taxing authorities, an invoice is sent to the winning bidder, and letters are sent to those bidders that were not approved. Upon payment of the invoice, the Deed is recorded. The new assessment value is based on the Repository sale price for as long as the winning bidder owns the property.
ALL TAX SALES
Properties are sold “as is” and the Tax Claim Bureau makes no representation or warranties are to the title, location or use of the property. It is strongly recommended that you seek the advice of an attorney prior to buying any of these properties. No refund is given for any property sold at any tax sale, unless by Court Order. All properties are sold under and by virtue of the Act of 1947, P.L. 1368, as amended, known as the “Real Estate Tax Sale Law.”
Any winning bidder that walks away from a sale will be prohibited from purchasing at any future tax sales.
Sheriff sales are a means for executing civil judgments. A creditor or a property lender obtains a judgment on a property and asks the Sheriff to execute on that judgment. Properties sold at a Sheriff’s sale are subject to liens on the property. These sales are conducted by the Sheriff’s office and held at the jail. They are not conducted by the Tax Claim Bureau. Please contact the Sheriff’s Office directly for any specific information.