What is a tax claim bureau upset sale in Pennsylvania?

Pennsylvania's Real Estate Tax Sale Law, Act 542 of 1947, sets up a Tax Claim Bureau in county offices to collect delinquent real estate taxes. If taxes go unpaid, the bureau can sell the property in what the law calls an upset sale. The City of Philadelphia handles delinquent taxes through its own process, which is described separately by the City.

The law says the bureau fixes an upset price that includes the Commonwealth's tax liens, the amount of the claim, interest, other tax claims or judgments, accrued taxes and municipal claims. No sale can be made unless a bid equals the upset price. An upset sale cannot be continued beyond the end of the calendar year.

The law says that if payment is made after a certain date but before the actual sale, the property is not sold but is listed on the advertisements for the sale. If a property is unsold after an upset sale and remains on the bureau's docket, the bureau may accept full payment from or for the owner, including all delinquent taxes returned to the bureau plus costs, penalties and interest. Ask your county bureau for the exact deadline in your case. Notice rules apply to these sales as they do to others, and the exact steps are set by the statute and by your county. Check your mail for notices addressed to you, and check your county's website or call the bureau to confirm which properties are listed. A notice sent to an old address does not help you. Make sure the bureau has your current address, and ask the bureau to confirm it in writing.

Call the county Tax Claim Bureau and ask for the exact amount needed to remove your property from the sale list, including costs and interest. Ask for the date of the upset sale and the last date to pay. Ask whether a payment plan is available. Ask how the bureau will notify you, and confirm the address it has for you. Ask whether other taxing bodies have claims that must be paid at the same time. Write down the name of the person you speak to. If you receive a notice by certified mail, sign for it and read it right away, since deadlines run from the notice.

The law says a property must first be exposed to an upset sale before it can be sold at private or judicial sale. If the upset price is not bid, the bureau may petition the court of common pleas to sell the property in a judicial sale. Because the details depend on your county and your case, talk to the bureau or an attorney. Kaizen Home Buyers buys as-is for cash and can make an offer within 24 hours, with no repairs and no agent commission. Call 267-329-0084.