Question:
What is the Blair County Tax Claim Bureau?
Answer:
The purpose of The Tax Claim Bureau is to
promptly return properties with delinquent real estate taxes to the
productive tax rolls under Pennsylvania Real Estate Law (Act 542 of
1947).
Question:
How are Real Estate Taxes and School Taxes collected?
Answer:
PROCEDURES FOR
COLLECTING TAXES
Real Estate tax notices are mailed out by
the Assessment Office and the School District year, and then collected
upon by the local Tax Collector. If the taxes are not paid by December
31st of the year the taxes became due and payable, each local
tax collector returns all delinquent and uncollectible tax notices to
the Bureau for further collection.
The Bureau sends out a "Notice of Claim"
to notify each property owner with delinquent taxes that a claim has
been entered against the property. Notices are generally mailed in the
spring of the year after the tax was due. The tax claim becomes
"absolute" if it is not paid by December 31st of the year it
was turned over to the Bureau.
The property owner then receives notice
that the property will be advertised, posted, and sold. If the tax due
is not paid by July 1st of the 2nd year after the original
tax bill was issued by the local tax collector, the property is
advertised for sale.
Under the Pennsylvania Real Estate Tax
Sale Act ("Act") the upset sale is held. If the properties are not sold
at the upset sale, they are then listed to be sold at a judicial sale.
The last opportunity for the taxpayer to
pay the taxes due at the courthouse and avoid the upset sale would be
prior to the close of business the day before the sale.
Question:
What are the different types of tax sale and what is expected of me as a
potential buyer?
Answer:
TYPES OF SALE
UPSET SALE
This is an annual sale that includes
properties that have two or more years of delinquent taxes owed.
Properties exposed at the Upset Sale are offered at a bid equal to or
higher than the amount of outstanding taxes, plus mortgages, judgments,
non-tax liens, bureau costs, and any municipal liens.
JUDICIAL SALE
Properties not sold at the Upset Sale
become Judicial Sale eligible. The Bureau has a current owner title
search made. All known holders of mortgages, judgments or liens are
notified that, by Order of the Court of Common Pleas, the property will
be offered for sale divested of such mortgages, judgments or liens.
Certain lien items (e.g. ground rents) survive the judicial sale under
the Act and are the responsibility of the winning bidder.
REPOSITORY SALE
Properties not sold at a Judicial Sale
are placed in a "Repository" status. This in effect is a bank of unsold
properties. The Bureau may take bids or negotiate a Private Sale of any
property held in the repository.
