As real estate tax foreclosure sales will be taking place again in Philadelphia, it is as good a time as any to review how the appellate courts in Pennsylvania have recently addressed challenges to real estate tax foreclosure sales.

Earlier this year, the Pennsylvania Commonwealth Court in In re Sale of Tax Delinquent Property on October 19, 2020, 308 A.2d 890 (Pa. Commw. Ct. 2024), found that a real estate tax sale was properly voided where the County Tax Claim Bureau failed to provide a property owner with actual notice of the real estate tax delinquency and where it failed to establish on the record that it met all notice requirements under Pennsylvania law.