What is the difference between an Upset Tax Sale and a Judicial Tax Sale?

The Upset Sale is the first sale at which a delinquent taxpayer’s property may be sold. Properties that are delinquent in real estate taxes for the past two years are eligible for the Upset Tax Sale. The sale of the property is subject to all liens and encumbrances at the time of sale, meaning that those liens and encumbrances stay on the property even after it is sold.

Judicial Tax Sales are for properties that have delinquent taxes for two or more years and have been previously exposed but not sold at Upset Sale. The properties sold at a Judicial Tax Sale are sold free and clear of all liens of record, as long as the lienholder receives proper notice of the sale.

All Tax Sales are conducted in accordance with the PA Real Estate Tax Sale Law. Properties are sold without guarantee or warranty of title. It is recommended that all potential buyers seek the advice of an attorney and thoroughly research the property prior to the purchase.

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