Pennsylvania Tax Deed & Tax Lien Sales 2026

How tax sales work in Pennsylvania

Most Pennsylvania counties operate under the Real Estate Tax Sale Law through a county tax claim bureau. The process has three stages. The upset sale, usually held in September, offers properties that have been delinquent for about two years. The minimum bid covers all taxes and municipal claims, and the buyer takes the property subject to all other recorded liens and mortgages. Parcels that do not sell there are later exposed at a judicial sale, after the bureau petitions the court and serves every lienholder; the judicial sale conveys the property free and clear of the liens that were properly noticed. Anything still unsold goes into the repository, where it can be bought at any time for a nominal amount subject to the taxing bodies’ approval.

Philadelphia and Allegheny County follow a separate statute and sell through sheriff sales rather than tax claim bureaus.

Redemption and interest

In bureau counties there is no post-sale redemption. The owner can pay the delinquency up to the sale, and the bureau may remove parcels the morning of the auction. Once the deed is delivered, the buyer owns the property. Buyers earn no interest because there is no redemption to be paid.

Under the Municipal Claims and Tax Liens Act, which governs Philadelphia and Allegheny County, an owner who occupied the property in the 90 days before the sale can redeem within nine months by paying the purchase price plus costs and interest. Investors in those two jurisdictions must factor this in.

When and where sales happen

Upset sales cluster in September, judicial sales in the following spring or summer, and repository lists are available year-round from the bureau. Registration typically closes 10 days or more before the sale and requires affidavits. Many bureaus sell in person at the courthouse; a growing number use online platforms. Philadelphia sheriff sales are conducted online through Bid4Assets.

What to check before you bid

For an upset sale, pull a full lien search; the mortgage stays. For a judicial sale, read the petition to confirm which lienholders were served. Check municipal code, demolition and water authority claims, which are treated differently by county. Confirm occupancy and, in Philadelphia or Allegheny, whether the redemption right applies.

How AuctionScouts helps here

AuctionScouts aggregates upset, judicial and repository lists from county bureaus and sheriff offices, scores each parcel from 0 to 100 and flags the liens that will survive at each stage. The calendar tracks registration cutoffs and sale dates county by county.