The governing law
Pennsylvania is a tax deed state. It sells no tax lien certificates to investors. In the 65 counties governed by the Real Estate Tax Sale Law, the county Tax Claim Bureau sells the property itself on a two-step ladder: an upset sale each September, and then a court-ordered judicial sale for anything the upset sale could not clear. The difference between the two matters more than the price. An upset sale conveys the property still subject to every recorded mortgage, lien and estate that was not covered by the upset price, while a judicial sale conveys it free and cleared of those claims. There is no redemption after the sale. Philadelphia and Allegheny County sit outside this act and enforce delinquent taxes through sheriff sales under the Municipal Claim and Tax Lien Law, which does carry a post-sale redemption right.
72 P.S. 5860.101 et seq.
Read the statuteReal Estate Tax Sale Law (Act of July 7, 1947, P.L.1368, No.542)
72 P.S. 5860.306
Read the statuteReturn of Property and Delinquent Taxes; Interest; Settlements by Tax Collectors
72 P.S. 5860.501
Read the statuteDischarge of Tax Claims, including the rule that there is no redemption after the actual sale
Act of July 7, 1947, P.L.1368, No.542, sec. 501-A
Read the statuteDuty to register as a bidder at least 10 days before an upset or judicial sale
72 P.S. 5860.601
Read the statuteDate of Sale
72 P.S. 5860.605
Read the statuteUpset Sale Price
72 P.S. 5860.606
Read the statutePayments by Purchasers at Sales
72 P.S. 5860.609
Read the statuteNondivestiture of Liens at an upset sale
72 P.S. 5860.610
Read the statutePetition for Judicial Sale
72 P.S. 5860.612
Read the statuteHearing and Order for Judicial Sale, free and cleared of claims, liens, mortgages, charges and estates
72 P.S. 5860.613
Read the statuteProperties Not Sold Because of Insufficient Bid May be Sold at Private Sale
72 P.S. 5860.626
Read the statuteUnsold Property Repository
72 P.S. 5860.627
Read the statuteSale of Property in Repository
72 P.S. 5860.205
Read the statuteSystem of Accounting and Distribution, the priority order for sale proceeds
53 P.S. 7101 et seq.
Read the statuteMunicipal Claim and Tax Lien Law (Act of May 16, 1923, P.L.207, No.153), which governs Philadelphia and Allegheny County
53 P.S. 7283
Read the statuteSheriff's sale of property in a first or second class city free and cleared of claims, liens, mortgages and estates
53 P.S. 7293
Read the statuteRedemption after a sheriff's sale, nine months from acknowledgment of the deed and none for vacant property
61 Pa. Code 91.135
Read the statuteJudicial sales and other transactions, which measures realty transfer tax on a tax sale by computed value
Want the mechanics in plain English instead of statute numbers? See how to buy in Pennsylvania, the redemption period, and the full Pennsylvania walkthrough.
Statute citations verified Aug 9, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
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.