County-held certificates
Property that remains unsold after it has been exposed to a judicial sale is placed in the county's repository for unsold properties. The bureau maintains the list and must make it available to the general public during normal office hours, and may publish it in a locally circulating newspaper from time to time. With the written consent of every taxing district where the property sits, the bureau may set a minimum purchase price and accept any offer at or above it without court approval and without published notice of sale. A taxing district may not unreasonably withhold consent, and consent is deemed given if it does not respond within 60 days of receiving notice; a district may condition its consent on the buyer appearing before its governing body and supplying the section 502-A information. The buyer must provide an affidavit containing that same information. The property is conveyed free and clear of all tax and municipal claims, mortgages, liens, charges and estates except separately taxed ground rents, and the bureau records the deed at the buyer's expense. The price paid is deemed the fair market value for tax assessment purposes until a general reassessment, a resale, or an improvement. A former owner may not buy their own property out of the repository.
Lands available for taxes
Pennsylvania keeps no Lands Available for Taxes list of the Florida type and there is no escheat to the Commonwealth in this chapter. A second non-auction route exists: after a property draws no bid equal to the upset price, the bureau may on its own motion, and must on a taxing district's written instruction, agree to sell it at private sale at any price the bureau approves, after notice to each taxing district and the owner and two newspaper publications about 10 days apart. Any taxing district, the owner, an interested party, or a would-be purchaser may petition the court within 45 days to disapprove the price, in which case the court fixes a floor and may order an auction-style bid among the parties.
Either route skips the live auction, which means these are the parcels nobody bid on, so the due diligence matters even more. The national over-the-counter guide has the full cross-state playbook.
Verified Aug 9, 2026 against Pennsylvania 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.