13. What is a tax sale?

A Tax Sale is for properties that have delinquent real estate taxes on them. If a property owner does not pay their real estate taxes, the local tax collector turns them over to the County Tax Claim Bureau for collection. The Tax Claim Bureau follows a Commonwealth mandated process to collect the delinquent tax and if after a period of time the tax is still owed, the Bureau holds a Tax Sale known as an Upset Tax Sale in order to get payment of the back taxes.