The Upset Tax Sale is the first sale in the tax sale process. The sale is no earlier than the second Monday in September of each year in the Gunzburger Building at 10:00 a.m. There are typically over 1,000 properties that begin the sale process each year. Most parcels are settled either through receipt of payment or an agreement to stay sale of property. The sale list is released each month prior to the sale and is available from our website. Typically there are approximately 400 properties on the sale list. We anticipate that fewer than 30 will actually proceed to sale. Most will be paid before the date of sale.

The Upset Sale is a public auction with the minimum bid starting at the amount of delinquent taxes, costs and any municipal liens that may be due on the property. The property is sold subject to all liens, mortgages and judgements. It is the responsibility of the bidder to research the title of the property. The Tax Claim Bureau sells the property as outlined in the Assessment records and makes no warranty or representation as to the existence or condition of the property. The bidder should be very familiar with the property location and condition.

After the sale, the winning bidder will proceed to the Tax Claim Office and settle his account. The bid amount, Realty Transfer Tax in the amount of 2% of the calculated fair market value (which is calculated by multiplying the assessed value times the common level ration), deed preparation fee and recording fees are all collected. Payment is to be made in cash, certified funds or a personal check with a letter of guaranty from a local bank.

Any property not sold at Judicial Sale will be listed in the County Repository for Unsold Properties.
The County always has a list available for review. There is no cost for this sale list and a copy may be picked up in the Tax Claim Office.

Repository properties are sold by a written bid. All three taxing authorities must approve the sale. A bid is submitted to the Tax Claim Bureau. The Director of the Tax Claim Bureau reviews the bids and submits the proposed bid along with property information, to the School and Township/Borough where the property is located. Once a bid is received, the bidding is closed until an approval/declination is received. After submission, approval or denial is received from the School and Municipality within thirty days.