When real estate taxes are delinquent, a tax claim bureau may be required to satisfy the delinquent taxes by selling the underlying property at a public tax sale. However, effective Aug. 29, the Pennsylvania legislature passed a new bill that creates some changes to the current tax sale process for upset sales and judicial sales of property in certain jurisdictions. The change applies to any county, city, municipality, school district or other general purpose government unit in the commonwealth, with the exception of the cities of Philadelphia, Pittsburgh, Scranton, and the county of Allegheny. See L. 2021, H264 (Act 33).  

Pursuant to the Real Estate Tax Sale Law (RETSL), county tax claim bureaus are generally responsible for the collection of delinquent real estate taxes. The initial attempt to sell a property is known as an upset sale. The tax claim bureau is required to provide an owner with notice and opportunity to cure before the property is offered for sale. If a tax claim bureau conducts an upset sale and no sufficient bid is received, then the bureau may (under certain situations must) file a petition with the Common Pleas Court to hold a judicial sale.

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