Behind on Property Taxes in Pennsylvania? How Tax Sales Work

By Alex Buys Homes·Published Sep 29, 2026·10 min read

Falling behind on property taxes can happen to anyone: a lost job, a medical bill, or taxes that used to be paid through a mortgage escrow account. In Pennsylvania, unpaid real estate taxes don’t just pile up. After roughly two years, the county can sell the property at a tax sale.

This guide explains how the Real Estate Tax Sale Law works in Lehigh, Northampton and most other Pennsylvania counties, the notices and deadlines you’ll see, and the ways to stop a sale, including payment plans and selling the house first. It reflects the law as of September 2026.

What is a Pennsylvania tax sale?

The law creates a tax claim bureau in each county it covers; it doesn’t apply in counties of the first or second class, which follow other procedures. In Lehigh County, Elite Revenue Solutions collects delinquent taxes and runs the sales as agent for the county’s Tax Claim Bureau. In Northampton County, the county’s Revenue Office, which also serves as its tax claim bureau, runs them. Both follow this law.

How long can you go without paying property taxes in Pennsylvania?

Here’s how that plays out for taxes billed in 2024:

Lehigh County’s tax claim bureau sums up the practical result: two years of unpaid real estate taxes make a property eligible for its upset sale.

What notices will you get before a tax sale?

• Advertising. At least 30 days before the sale, in two newspapers of general circulation (if the county has that many) and the county’s legal journal (§ 602).
• Certified mail. At least 30 days before the sale, to each owner. If a return receipt doesn’t come back, a first-class notice follows at least 10 days before the sale (§ 602).
• Posting. The property is posted at least 10 days before the sale (§ 602).
• Personal service for owner-occupants. An owner-occupied home can’t be sold unless the owner-occupant got written notice at least 10 days before the sale, delivered in person by the sheriff’s office or someone the county appoints. If that can’t be done within 25 days of the bureau’s request, the bureau can ask the court to waive it for good cause (§ 601).
• A designated contact. Act 27 of 2026, in effect since September 2026, lets you name a next of kin or a representative, such as an agent, guardian or trustee, to get delinquent tax notices along with you. Fill out the Department of Community and Economic Development’s designation form (DCED-CLGS-027) and send it to the county tax claim bureau and your local taxing district (§ 619.2).

Don’t count on a missed letter to save the house. The law says a sale isn’t defeated just because a properly mailed notice wasn’t received.

How do you stop a tax sale in Pennsylvania?

1. Pay in full. Paying the absolute taxes plus interest and costs removes the property from the sale. Pay before July 1 of the sale year and it won’t be advertised. Pay after that but before the actual sale and it won’t be sold, though it may still appear in the ad (§ 501).
2. Ask for an installment agreement. See the next section for the terms.
3. Ask about hardship help. In Berks County, the Tax Claim Bureau offers a hardship agreement to owners whose illness or injury affects their ability to pay: 10% down, then 23 equal monthly payments, if you qualify. It also has a tax deferral program for owners who live in the home, when everyone living there is 60 or older and household income (counting half of Social Security) is $35,000 or less.
4. Lower future bills. Pennsylvania’s Property Tax/Rent Rebate Program pays up to $1,000 to eligible homeowners age 65 or older, widows and widowers 50 or older, and people with disabilities 18 or older, with household income of $48,110 or less. Applications for 2025 rebates are due by December 31, 2026.
5. Sell before the sale. A sale pays the back taxes at settlement and lets you keep the remaining equity. See below.
6. Get legal advice. A Pennsylvania attorney can check whether every notice was given correctly and whether bankruptcy makes sense. Filing a Chapter 13 petition automatically stops most collection actions, with some exceptions.

Can you get a payment plan from the tax claim bureau?

• If you miss a payment, the bureau sends written notice, applies what you paid to the oldest taxes first, and can sell the property at the next upset sale or at a special upset sale held at least 90 days after the default.
• After a default, the bureau won’t sign a new installment agreement with you for three years.
• After an unsold upset sale, the bureau can still accept full payment, but it can’t take partial payments or offer an installment agreement (§ 618).

Call early. A plan is much easier to arrange months before the sale than in the week before it.

Can you sell a house with delinquent property taxes in Pennsylvania?

Selling can make sense when:

• The taxes are one of several debts on the house, and catching up on all of them isn’t realistic.
• The house needs repairs you can’t afford, so paying the taxes alone wouldn’t fix the bigger problem.
• You have equity and would rather keep it than risk a tax sale.

Selling may not be the best move if the tax bill is the only problem and an installment agreement would let you catch up. That keeps you in the house while you pay what you owe.

If you do sell, tell the buyer and the title company about any sale date on day one. A cash buyer doesn’t need loan approval, which can shorten the timeline when the sale is weeks away. Our guides on selling to a cash buyer vs. listing with an agent and how we calculate a cash offer show the trade-offs, and you can request a no-obligation offer to compare.

What happens if your house is sold at a tax sale?

“There shall be no redemption of any property after the actual sale thereof.” — Real Estate Tax Sale Law, section 501

• Minimum bid. The property can’t sell at the upset sale for less than the upset price, which covers the tax claims, Commonwealth tax liens, municipal claims and costs (§ 605).
• Court confirmation. The bureau reports the sale to the court within 60 days, and you get notice within 30 days of the sale. Objections are due within 30 days after the court’s provisional confirmation; otherwise the sale becomes final (§ 607).
• Leftover money. After costs and the bureau’s 5% commission, sale money is paid out in order: Commonwealth liens, taxing districts, municipal claims, mortgage holders and other lienholders, and then the owner. Unclaimed money goes to the taxing districts after three years (§ 205).
• If it doesn’t sell. The bureau can ask the court for a judicial sale free and clear of liens (§§ 610, 612). Property that still doesn’t sell goes to the repository, where the bureau can sell it with the taxing districts’ consent (§§ 626, 627). The former owner can’t buy the property at a judicial sale, a private sale or from the repository (§ 618).

Where are the tax claim offices in Lehigh and Northampton counties?

Call your county’s office to confirm the exact amount due and to ask about a payment plan:

• Lehigh County: Elite Revenue Solutions, agent for the Lehigh County Tax Claim Bureau, Government Center, 17 South 7th Street, Room 120, Allentown, PA 18101. Phone 610-782-3119 (toll-free 844-514-5091), Monday to Friday, 8 a.m. to 4 p.m.
• Northampton County: Revenue Office and Tax Claim Bureau, Government Center, 669 Washington Street, Easton, PA 18042. Phone 610-829-6186. The county’s online payment portal is for current taxes, so call about past-due taxes. Its upset sale takes place every September.
• Berks County (Reading): Tax Claim Bureau, Berks County Services Center, 633 Court Street, 2nd floor, Reading, PA 19601. Phone 610-478-6625, Monday to Friday, 8 a.m. to 4 p.m.

If a mortgage is also behind, read our guide to facing foreclosure in Pennsylvania. If the property is a rental, see selling a house with tenants. We buy houses across the region, including Allentown, Bethlehem, Easton and Reading.