Tax Claim Bureau Overview

The purpose of this document is to provide interested parties with an overview of the procedures and time-frames involved in collecting and disbursing delinquent property taxes as well as options available to the taxpayer to avoid tax sale.

A Tax Claim Bureau is created in all second A through eighth class counties and is under the direct supervision of local county commissioners.  The Bureau is governed by the mandates of the PA Real Estate Tax Sale Law, Act 542 of 1947 and its amendments.

Property taxes are due no later than December 31 of the year in which they are levied.  If a property owner fails to pay the tax by this date, it is considered to be delinquent.  The following is a calendar of the sequence of events arising from a delinquent property tax.

Year One:

• Taxing authorities certify their unpaid property taxes to the Bureau. Liens must be filed with the Bureau no later than January 15.
• The liens are posted to the Bureau’s system.
• Return and Claim Notices are sent by certified mail to the owner(s) of record no later than July 31.
• If service is not effectuated upon the owner(s) by this date, the property is physically posted no later than December 31.

Year Two:

• If delinquent taxes remain unpaid, upset sale notices are prepared and sent by restricted mail to each owner of record no later than July 31.
• An upset tax sale must be scheduled no earlier than the second Monday in September and no later than September 30.
• Notice of the sale is advertised in the Ridgway Record and St. Mary’s Daily Press at least 30 days prior to the scheduled sale date.
• A Second Sale Notice is sent to each delinquent owner of record by first class mail at least 10 days before the scheduled sale date.
• At least 10 days before the scheduled sale, properties must be physically posted. Owner-occupied properties must also be personally served by a sheriff/posting company of the impending sale.
• The upset sale bid price includes any current year and delinquent property taxes, municipal liens, Commonwealth liens, transfer taxes, recording fees and costs.
• The court of Common Pleas must confirm an upset sale absolute before funds can be disbursed.
• This process takes approximately 4 to 6 months.
• Disbursement of funds occurs when the original deed is recorded; a process that takes approximately 4 to 6 weeks. Funds collected at an upset tax sale will then be disbursed in the next available payout.

Year Three:

• If a property exposed to an upset tax sale receives no bid, it becomes eligible for a judicial tax sale. Unlike an upset tax sale, properties sold a judicial sale are sold freed and cleared of all liens, mortgages and other judgments on the property,
• A title search of the property is completed and all lien holders and other interested parties are served a copy of the Petition for Judicial Sale by a deputy sheriff. This is a very tedious and time-consuming process controlled by many variables.
• Once service has been effectuated upon each lien holder and other interested parties, a date for the sale is set and confirmed by the Court. Notice of the date for the judicial sale is then advertised once in the Daily Local Newspapers at least 30 days prior to the scheduled sale.
• The judicial bid price is set by the Bureau and includes any costs incurred.
• If a property is sold, all interested parties including local taxing authorities are given written notice of the sale and a time period to object to the sale.
• If no objections are filed, a deed is prepared and recorded. The Bureau then petitions the Court to disburse the funds the funds collected.
• Local taxing authorities are paid from the proceeds of a judicial tax sale on a pro-rated basis dependent on the actual bid price accepted for the property.

Options for Property Owners

There are options available to prevent a property from exposure at Upset Tax Sale.  All options are at the sole discretion of the Bureau:

• Agreement of Stay Tax Sale – This option requires a down payment of at least 25% of all delinquent real property taxes owed at the time of execution and the remaining balance to be paid by April of the following year.

Payouts

Disbursements from the Bureau are governed by Section 205 of Act 542.  Generally, payouts occur on a monthly cycle.  Payouts from tax sales are dependent upon the Court’s approval of the schedule for distribution.
Surplus Funds List/Excess Funds List

Current Upset Sale Listing (to ensure the most current list is being displayed, please press F5 on your keyboard after the list opens)

The webpage listing will be updated each week on Friday afternoon.  As taxes are paid, properties will be removed from the listing.  For the Tax Upset Sale, the property owner has until the morning of the sale to pay the overdue taxes and prevent the sale of the property.

Additional information regarding the Tax Claim process can be found on the Tax Claim Bureau Overview webpage.

Here is the current 2020 Tax Upset Sale Listing - which will be updated weekly on Fridays until the day of the sale.

It is strongly urged that prospective purchasers have an examination made of the title to any property in which they may interested.  Every reasonable effort has been made to keep the proceeding free from error.  However, the Tax Claim Bureau is selling the taxable interest without any guarantee or warranty whatever as to title, existence or condition of structures on the land or any other matter.

TERMS OF SALE:
1.      No property will be sold for less than the starting bid price.
2.      Total sale price shall be paid immediately following the auction.
3.      Buyers shall pay realty transfer tax and recording fee for the deed and any other associated costs at the same time.
4.      Other terms to be announced at the time of sale.
5.      There is no redemption.
6.      All bidders will be required to turn in a notarized certification 10 days prior to the upset tax sale, in order to get a bidding number.  The certification will confirm that the bidder meets certain requirements in order to bid.

 

To bid on properties at the Upset Sale, you must have a notarized Bidders Certification which can be downloaded from here or obtained from the Tax Claim office.

*New house bill regarding bidder certifications for tax sales requires bidders to turn in notarized form 10 days prior to the tax sale.

The Judicial Tax Sale date has been set for August 23, 2023 at 10:00 a.m. in conference room #2 in the Annex Building located at 300 Center Street, Ridgway.

 CLICK HERE to view the Elk County Judicial Sale Properties.

It is strongly urged that prospective purchasers have an examination made of the title to any property in which they may interested.  Every reasonable effort has been made to keep the proceeding free from error.  However, the Tax Claim Bureau is selling the taxable interest without any guarantee or warranty whatever as to title, existence or condition of structures on the land or any other matter.

TERMS OF SALE:

1.      No property will be sold for less than the starting bid price.

2.      Total sale price shall be paid immediately following the auction.

3.      Buyers shall pay realty transfer tax and recording fee for the deed and any other associated costs at the same time.

4.      Other terms to be announced at the time of sale.

5.      There is no redemption.

6.      All bidders will be required to turn in a notarized certification 10 days prior to the judicial tax sale, in order to get a bidding number.  The certification will confirm that the bidder meets certain requirements in order to bid.

7.      Successful bidders will be responsible for all current year real estate taxes and they are to contact the tax collector to find the amounts that are owed.

 

To bid on properties at the Judicial Sale, you must have a notarized Bidders Certification which can be downloaded from here or obtained from the Tax Claim office.

*New house bill regarding bidder certifications for tax sales requires bidders to turn in notarized form 10 days prior to the tax sale.

Foster parenting is a significant and rewarding opportunity that helps shape brighter futures.  Youth in foster care often have a special emotional, educational and health needs related to their experiences of abuse and neglect.  

Elk County Children and Youth Services are always looking for new families to open their homes to these deserving children.

If you are interested in becoming a Foster Parent, please contact the Agency at:

Tammy VanGorder
Foster Care/Adoption coordinator
(814) 776-1553

All children deserve and benefit from the love of a family.