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Tax Sale Atlas

Lehigh County, PA tax sales

How tax deed sales work in Lehigh County, seat of Allentown: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.

New to tax sales? Read how Pennsylvania tax sales work or look terms up in the glossary.

Next sale
Upset sale scheduled for September 9, 2026.Wednesday · 2026
Format
In person
Registration
Registration is required and bidding is in person.
Every displayed fact carries a source badge. Verified Aug 10, 2026 against official county and state pages.How we verify
On this page

How Lehigh County sells delinquent taxes

No tax lien certificate sale

Pennsylvania counties do not sell tax lien certificates to investors. The county Tax Claim Bureau holds the delinquent claim itself and later sells the property.

Tax deed sale

In person
Run by
Lehigh County Tax Claim Bureau, administered by Elite Revenue Solutions as agent for the Bureau
Frequency
annual
Next sale
Upset sale scheduled for September 9, 2026.
Registration
Registration is required and bidding is in person.
Sale list
Upset sale property lists and results (PDF)
When it runs
Annual upset sale in September, followed by a judicial sale in the fall. The Bureau posts "2026 Tax Sales: Upset Price Sale - Wednesday - September 9, 2026 at 10 am" and "Judicial Sale - Wednesday - October 7, 2026 at 10 am". Recent upset sales ran September 10, 2025, September 11, 2024 and September 13, 2023; recent judicial sales ran October 1, 2025 and December 6, 2024.
Registration and deposit

Registration is required and bidding is in person. The Bureau states that "Potential buyers must submit a bidder's affidavit and bid sheet prior to the sale", and its registration sheets page states "FORMS DUE 10 DAYS PRIOR TO TAX SALE". The FAQ states that "Bidders must attend the Upset Tax Sale to purchase properties" and that mail bids are not accepted. Winning bids must be paid in full by 4:00 PM on the day of the sale by cashier's check, certified check or money order.

Sale format and venue
Lehigh County runs the Real Estate Tax Sale Law ladder: upset sale, then judicial sale, then repository. Both 2026 sales are live in-person auctions at Cedar Crest College, Alumnae Hall, 100 College Drive, Allentown, PA 18104, not at the Government Center. No online bidding platform is published for this county, so plan to attend in person and confirm with the Bureau before travelling. Upset sale buyers take title subject to all liens and encumbrances at the time of sale; judicial sale properties are sold "Free and Clear" of liens, with the Bureau setting opening prices. Properties become upset-sale eligible after real estate taxes are delinquent for two years, and sale lists are advertised at least 30 days before the sale in two newspapers of general circulation and the Lehigh Legal Register. Properties unsold at judicial sale go to the Repository and may be sold without notice, but a repository bid must be approved by every taxing district covering the parcel (County, City and School District). All properties are sold without guarantee or warranty. Treat any third-party auction site advertising an online Lehigh County tax sale with caution: the Bureau's own pages describe live in-person sales at Cedar Crest College.
Source: Lehigh County Tax Claim Bureau - Upset Sale· Verified Aug 10, 2026

Lehigh County tax sale list and auction calendar

For Lehigh County tax sale 2026 searches, use the county-run sources below rather than a copied parcel list, and confirm the parcel, registration cutoff, deposit, and payment deadline against the county before you bid.

  1. Get the advertised list

    Use Upset sale property lists and results (PDF) for the current advertised parcels, then recheck it before the auction.
  2. Register to bid

    Registration is required and bidding is in person. Full requirements are in the sale card above.
  3. Sale day

    Upset sale scheduled for September 9, 2026. The sale is live and in person; there is no online bidding platform. Confirm the venue and hour with the county office before you go.
  4. Confirm with the office

    If the list, platform, and notice disagree, use Lehigh County Tax Claim Bureau, administered by Elite Revenue Solutions as agent for the Bureau as the source to confirm which parcels are actually offered.

Before you bid in Lehigh County

  1. Start with the live sale list

    Pull the current advertised parcels from Upset sale property lists and results (PDF). Lists can change before the sale, so recheck the county source before you price a parcel.
  2. Confirm registration and deposit

    Registration is required and bidding is in person. The Bureau states that "Potential buyers must submit a bidder's affidavit and bid sheet prior to the sale", and its registration sheets page states "FORMS DUE 10 DAYS PRIOR TO TAX SALE". The FAQ states that "Bidders must attend the Upset Tax Sale to purchase properties" and that mail bids are not accepted. Winning bids must be paid in full by 4:00 PM on the day of the sale by cashier's check, certified check or money order.

  3. Check the state rules that change the bid

    Read the Pennsylvania due-diligence checklist before bidding. Redemption, liens that survive a tax deed, title cleanup, and payment deadlines can change what a parcel is worth.
  4. Set a walk-away number

    Work out what the parcel is actually worth with the rural land value estimator, then turn it into a ceiling with the tax deed max-bid calculator.

Over-the-counter (leftover) purchases

Every Real Estate Tax Sale Law county keeps a repository for unsold properties: anything still unsold after a judicial sale is placed there, and the bureau must make the list available to the public during normal office hours. The bureau may, with the written consent of each taxing district where the property sits, set a minimum purchase price and accept any offer at or above it without court approval and without published notice. Consent is deemed given if a district does not respond within 60 days, and a district may require the buyer to appear before its governing body. The buyer files an affidavit with the same information a bidder registration requires. The deed conveys free and clear of all tax and municipal claims, mortgages, liens, charges and estates except separately taxed ground rents, and the bureau records it at the buyer's expense. A former owner may not buy their own property out of the repository. Prices, forms and turnaround are set county by county, so confirm the process with the tax claim bureau.

New to this path? Read how over-the-counter purchases work.

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County offices

Tax sale office

Lehigh County Tax Claim Bureau (Elite Revenue Solutions, agent for the Bureau)

610-782-3119 (toll free 844-514-5091)

Lehigh County Government Center, 17 South 7th Street, Room 120, Allentown, PA 18101

Official website

County notes

  • Lehigh County's own site at lehighcounty.org defers all tax sale information to the Bureau's site: "Elite Revenue Solutions is the agent for the Lehigh County Tax Claim Bureau. Please visit the website https://www.lehighcountytaxclaim.com for all tax sale information."
  • The Bureau posts sale lists and final results as PDFs on the upset sale and judicial sale pages, typically once the sale has been advertised. The most recent repository list posted was dated 6-26-25, alongside a repository bid form and a repository sales policy.
  • Office hours are Monday to Friday, 8:00 am to 4:00 pm. Fax is 610-841-3678.
  • Property and delinquent tax lookups run through the Bureau's property search portal linked from the Bureau site.
  • The county government site also hosts an older Conditions of Upset Sale page whose deposit and payment terms reference a sale from a prior decade, so rely on the Bureau site and the current-year bidder packet instead.

Pennsylvania rules

Redemption
Under the Real Estate Tax Sale Law there is no redemption of any property after the actual sale. The owner's last opportunity is to discharge the tax claim before the sale by paying the claim and interest, any other tax claim or judgment and interest, all accrued unpaid taxes, and the record costs, or a smaller amount the political subdivision agrees to accept. Payment before July 1 of the year following the notice of claim removes the property from the sale list entirely. Payment after that date but before the actual sale still stops the sale, though the parcel and the owner's name may already appear in the advertising.
Deed deposit
The Real Estate Tax Sale Law sets no deposit and no buyer premium. What it does require is pre-registration: anyone intending to bid at an upset or judicial sale must appear and register at the bureau no less than 10 days before the sale, once per scheduled sale, and a county may charge a fee for filing the application. The application names the applicant, and every officer, member and manager if the applicant is not an individual, and carries an affidavit that the applicant owes no delinquent real estate taxes anywhere in the Commonwealth, has no municipal utility bill more than one year outstanding, is not acting for a person barred under section 601(d), and has not let an uncorrected housing code violation stand after conviction in the last three years. A false statement is prosecutable as a second degree misdemeanor. The bureau sends the list of registered bidders to every municipality in the county at least five days before the sale.
Surplus proceeds
The bureau distributes tax-sale proceeds, after repaying costs advanced by taxing districts and its own 5 percent commission, in this order: Commonwealth tax liens, then the taxing districts in proportion to the taxes due them, then taxing districts or municipal authorities for municipal claims, then mortgagees and other lien holders in order of record priority whether or not the sale discharged them, and last the owner of the property. Before paying anything out the bureau petitions the court of common pleas to confirm the schedule of distribution, and an absolute confirmation is final and nonappealable as to every listed distributee. If no claim for the owner's balance is presented within three years of the sale, that balance goes to the taxing districts pro rata and the county keeps the interest it earned.
Governing statute
72 P.S. 5860.101 et seq.

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

See the full Pennsylvaniarules and every county →

Frequently asked questions

Does Lehigh County, Pennsylvania sell tax liens or tax deeds?

Tax deeds. Pennsylvania sells no tax lien certificates to investors; the County Tax Claim Bureau sells the property itself at a public tax sale.

How often does Lehigh County hold tax deed sales?

Lehigh County holds its tax deed sale once a year. 2026 Tax Sales: Upset Price Sale - Wednesday - September 9, 2026 at 10 am. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.

I own a property in this sale. Can I stop it?

Often yes, by paying the overdue taxes, interest, and costs before the deadline. Pennsylvania's redemption rule: None after the sale in the 65 Real Estate Tax Sale Law counties; in Philadelphia, 9 months from acknowledgment of the sheriff's deed, and 3 months in Allegheny County and Pittsburgh. Call the Lehigh County Tax Claim Bureau, administered by Elite Revenue Solutions as agent for the Bureau as early as possible for your exact payoff and options; deadlines are strict. Free help: lawhelp.org lists legal aid programs, and consumerfinance.gov lists HUD-approved housing counselors.

Where can I find the Lehigh County tax sale list?

Lehigh County posts its tax sale list at lehighcountytaxclaim.com. Lists go up ahead of each sale and keep changing until the sale date, so confirm every parcel against the county's legal advertisement before you bid.

Verified Aug 10, 2026 against official county and state sources.

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

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