Pennsylvania

Pennsylvania's Real Estate Tax Sale Law provides an upset sale (scheduled from the second Monday of September), private sale of unsold property, and judicial sale freed of most liens. Upset sale buyers take title subject to recorded liens not included in the upset price. Statute: PA Act 542 (72 PS §5860.101).

Pennsylvania sells the property deed outright through multiple pathways (Upset Sale, Private Sale, Judicial Sale) with no post-sale redemption. PA Act 542 (72 PS §5860.101).

Pennsylvania is a deed state with no statutory interest rate. The upset price includes Commonwealth tax liens and the tax claim with interest; a judicial sale is freed of most liens. PA Act 542 (72 PS §5860.101).

La Ley de Venta de Bienes Raíces por Impuestos de Pensilvania prevé una venta de protesta (programada desde el segundo lunes de septiembre), venta privada de propiedad no vendida y venta judicial libre de la mayoría de los gravámenes. Los compradores en venta de protesta reciben el título sujeto a gravámenes registrados no incluidos en el precio mínimo. Estatuto: PA Act 542 (72 PS §5860.101).

Pensilvania vende la escritura directamente por varias vías (Venta de Protesta, Venta Privada, Venta Judicial) sin redención posterior a la venta (PA Act 542, 72 PS §5860.101).

No se aplica tasa de interés. El precio mínimo incluye los gravámenes fiscales del Estado y el reclamo fiscal con intereses; la venta judicial queda libre de la mayoría de los gravámenes.

• Upset sale: title passes subject to recorded liens and mortgages not included in the upset price
  Statute text

  Every such sale shall convey title to the property under and subject to the lien of every recorded obligation, claim, lien, estate, mortgage, ground rent and Commonwealth tax lien not included in the upset price

• Judicial sale: property sold freed of tax claims, mortgages and liens, except separately taxed ground rents
  Statute text

  freed and cleared of all tax and municipal claims, mortgages, liens, charges and estates, except separately taxed ground rents, to the highest bidder

• Confirm whether a property is offered at upset sale or judicial sale before bidding
  Statute text

  Every such sale shall convey title to the property under and subject to the lien of every recorded obligation, claim, lien, estate, mortgage, ground rent and Commonwealth tax lien not included in the upset price

• Philadelphia and Pittsburgh (first- and second-class cities) are outside this Act
  Statute text

  delinquent county, city, except of the first and second class and second class A, borough, town, township, school district, except of the first class

Property not sold at the upset sale may be sold by the tax claim bureau at private sale, at a price the bureau approves. Ask the county tax claim bureau for its repository list of unsold properties.

La propiedad no vendida en la venta de protesta puede venderse en venta privada por la oficina de reclamación fiscal, al precio que esta apruebe. Pida a la oficina de reclamación fiscal del condado su lista de depósito de propiedades no vendidas.

• Upset sale title may remain subject to liens not included in the upset price
  Statute text

  Every such sale shall convey title to the property under and subject to the lien of every recorded obligation, claim, lien, estate, mortgage, ground rent and Commonwealth tax lien not included in the upset price

• Mortgages not included in the upset price survive an upset sale; a judicial sale is freed of them
  Statute text

  Every such sale shall convey title to the property under and subject to the lien of every recorded obligation, claim, lien, estate, mortgage, ground rent and Commonwealth tax lien not included in the upset price

• El título de una venta de protesta puede seguir sujeto a gravámenes no incluidos en el precio mínimo
  Statute text

  Every such sale shall convey title to the property under and subject to the lien of every recorded obligation, claim, lien, estate, mortgage, ground rent and Commonwealth tax lien not included in the upset price

• Las hipotecas no incluidas en el precio mínimo sobreviven a la venta de protesta; la venta judicial queda libre de ellas
  Statute text

  Every such sale shall convey title to the property under and subject to the lien of every recorded obligation, claim, lien, estate, mortgage, ground rent and Commonwealth tax lien not included in the upset price

• Verify which sale applies: upset, private or judicial
  Statute text

  Every such sale shall convey title to the property under and subject to the lien of every recorded obligation, claim, lien, estate, mortgage, ground rent and Commonwealth tax lien not included in the upset price

• Check the tax claim bureau repository list of properties unsold after judicial sale
  Statute text

  A list of properties in this category shall be maintained by the bureau and shall be available during normal office hours to the general public.

• Verifique qué venta aplica: de protesta, privada o judicial
  Statute text

  Every such sale shall convey title to the property under and subject to the lien of every recorded obligation, claim, lien, estate, mortgage, ground rent and Commonwealth tax lien not included in the upset price

• Revise la lista de depósito de la oficina de reclamación fiscal con propiedades no vendidas tras la venta judicial
  Statute text

  A list of properties in this category shall be maintained by the bureau and shall be available during normal office hours to the general public.

Platform: County tax claim bureau

• Find your target county tax claim bureau
  Statute text

  The bureau shall schedule the date of the sale no earlier than the second Monday of September and before October 1

• Request the upset sale list ahead of the September sale
  Statute text

  The bureau shall schedule the date of the sale no earlier than the second Monday of September and before October 1

• Ask the tax claim bureau how to register
  Statute text

  The bureau shall schedule the date of the sale no earlier than the second Monday of September and before October 1

Deposit: Confirm with county.

Platform: Oficina de reclamación fiscal del condado

• Encuentre la oficina de reclamación fiscal de su condado
  Statute text

  The bureau shall schedule the date of the sale no earlier than the second Monday of September and before October 1

• Solicite la lista de la venta de protesta antes de la venta de septiembre
  Statute text

  The bureau shall schedule the date of the sale no earlier than the second Monday of September and before October 1

• Pregunte a la oficina de reclamación fiscal cómo registrarse
  Statute text

  The bureau shall schedule the date of the sale no earlier than the second Monday of September and before October 1

Depósito: Confirme con el condado.

Yes: private sale and repository sale

Property unsold at the upset sale may be sold at private sale; property unsold after judicial sale goes to a repository list with a minimum price. Call the county tax claim bureau directly.

La propiedad no vendida en la venta de protesta puede venderse en venta privada; la no vendida tras la venta judicial pasa a una lista de depósito con precio mínimo. Llame directamente a la oficina de reclamación fiscal del condado.

• County tax claim bureaus
  Statute text

  The bureau shall schedule the date of the sale no earlier than the second Monday of September and before October 1

After tax sale costs, Commonwealth liens, taxes, municipal claims and lien holders, remaining proceeds go to the owner (72 P.S. § 5860.205(d)).