Tax Sales and Sheriff Sales in Pennsylvania
In Pennsylvania (outside Philadelphia and Allegheny County, which use the Municipal Claims and Tax Liens Act) the county Tax Claim Bureau sells delinquent property outright. The first attempt is the annual 'upset sale' in September, where the buyer takes the property subject to mortgages and liens; parcels that do not sell go to a court-approved 'judicial sale' free and clear of liens, and then into the repository. The owner can stop the sale by paying or entering an installment agreement, but there is no redemption after the actual sale.
- Sale type
- Tax deeds
- Redemption
- None after the sale
- Run by
- County Tax Claim Bureau
- How it sells
- Tax deeds
- Buyer earns
- No interest; the buyer gets the property
- Redemption
- None after the actual sale (72 P.S. § 5860.501(c)); the owner may pay or enter a stay agreement until the sale. Philadelphia and Allegheny County sell under the Municipal Claims and Tax Liens Act (53 P.S. § 7101 et seq.), which has its own post-sale redemption rules
- Run by
- County Tax Claim Bureau (Philadelphia and Allegheny County: sheriff under the Municipal Claims and Tax Liens Act)
- When
- Upset sale no earlier than the second Monday of September and before October 1 each year (72 P.S. 5860.601); judicial and repository sales follow in later months as scheduled by each bureau.
- Statute
- Real Estate Tax Sale Law, Act 542 of 1947, 72 P.S. §§ 5860.101–5860.803 (upset sale § 5860.601, judicial sale §§ 5860.610–612, no redemption § 5860.501(c)); Municipal Claims and Tax Liens Act, 53 P.S. § 7101 et seq.; Pa.R.C.P. 3129–3135
How tax sales work in Pennsylvania
Pennsylvania sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale.
What the buyer gets. The property itself, by deed from the county Tax Claim Bureau, with no interest to collect and no owner to wait out once the sale is final.
Redemption. None after the actual sale (72 P.S. § 5860.501(c)); the owner may pay or enter a stay agreement until the sale. Philadelphia and Allegheny County sell under the Municipal Claims and Tax Liens Act (53 P.S. § 7101 et seq.), which has its own post-sale redemption rules.
When and where the sales are held
Who runs them: County Tax Claim Bureau (Philadelphia and Allegheny County: sheriff under the Municipal Claims and Tax Liens Act).
When: Upset sale no earlier than the second Monday of September and before October 1 each year (72 P.S. 5860.601); judicial and repository sales follow in later months as scheduled by each bureau..
Where: Set by each Tax Claim Bureau; many hold in-person auctions at the courthouse, and a number of counties now run upset and judicial sales online.
The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.
Sheriff sales and foreclosure sales in Pennsylvania
Mortgage foreclosure in Pennsylvania is judicial: after a judgment in the court of common pleas the county sheriff sells the property under Pa.R.C.P. 3129.1–3135, with notice posted on the property and published by the sheriff once a week for three successive weeks in a newspaper of general circulation and the county legal journal, the first publication at least 21 days before the sale (Pa.R.C.P. 3129.2). There is no post-sale redemption; the sheriff delivers a deed after the sale is confirmed and the deed is acknowledged. Philadelphia's sheriff sales are held online.
A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in Pennsylvania.
Official sources for Pennsylvania
- Real Estate Tax Sale Law (Act 542 of 1947) – PA General Assembly
- Chester County – Tax Claim Bureau overview (upset/judicial sale process)
- Pa.R.C.P. 3129.2 – Notice of sheriff's sale
Statute: Real Estate Tax Sale Law, Act 542 of 1947, 72 P.S. §§ 5860.101–5860.803 (upset sale § 5860.601, judicial sale §§ 5860.610–612, no redemption § 5860.501(c)); Municipal Claims and Tax Liens Act, 53 P.S. § 7101 et seq.; Pa.R.C.P. 3129–3135.
Questions people ask
Does Pennsylvania sell tax liens or tax deeds?
Pennsylvania sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale. In Pennsylvania (outside Philadelphia and Allegheny County, which use the Municipal Claims and Tax Liens Act) the county Tax Claim Bureau sells delinquent property outright. The first attempt is the annual 'upset sale' in September, where the buyer takes the property subject to mortgages and liens; parcels that do not sell go to a court-approved 'judicial sale' free and clear of liens, and then into the repository. The owner can stop the sale by paying or entering an installment agreement, but there is no redemption after the actual sale.
How long is the redemption period after a tax sale in Pennsylvania?
None after the actual sale (72 P.S. § 5860.501(c)); the owner may pay or enter a stay agreement until the sale. Philadelphia and Allegheny County sell under the Municipal Claims and Tax Liens Act (53 P.S. § 7101 et seq.), which has its own post-sale redemption rules
Who runs tax sales in Pennsylvania?
County Tax Claim Bureau (Philadelphia and Allegheny County: sheriff under the Municipal Claims and Tax Liens Act). Set by each Tax Claim Bureau; many hold in-person auctions at the courthouse, and a number of counties now run upset and judicial sales online
When are tax sales held in Pennsylvania?
Upset sale no earlier than the second Monday of September and before October 1 each year (72 P.S. 5860.601); judicial and repository sales follow in later months as scheduled by each bureau.
Are sheriff sales in Pennsylvania judicial?
Mortgage foreclosure in Pennsylvania is judicial: after a judgment in the court of common pleas the county sheriff sells the property under Pa.R.C.P. 3129.1–3135, with notice posted on the property and published by the sheriff once a week for three successive weeks in a newspaper of general circulation and the county legal journal, the first publication at least 21 days before the sale (Pa.R.C.P. 3129.2). There is no post-sale redemption; the sheriff delivers a deed after the sale is confirmed and the deed is acknowledged. Philadelphia's sheriff sales are held online.
Can anyone bid at a tax sale or sheriff sale in Pennsylvania?
Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.
Written from the Pennsylvania statutes and official county pages, last checked October 27, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.
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