If you've gotten a letter threatening "sale" of your property for unpaid taxes AND another letter from the lender talking about a "sheriff sale," you're probably confused — rightly. In Pennsylvania these are TWO DIFFERENT processes run by two different offices under two different statutes. Confusing them can cost you the house because the timelines and options are very different. Let's separate them.
| Aspect | Sheriff sale | Tax claim sale |
|---|---|---|
| Initiated by | Lender (bank) | Tax Claim Bureau |
| Reason | Mortgage delinquency | Property taxes 2+ years delinquent |
| Statute | Pa. R.C.P. 3129 | 72 P.S. § 5860.101 (RETSL 1947) |
| Timeline | 4–7 months | Annual (Sept) + Judicial Sale 9-12mo later |
| HEMAP applies? | Yes | No |
| Chapter 13 stops? | Yes | Yes |
| Title to buyer | Subject to liens | Clean (Judicial Sale only) |
**Sheriff sale:** The county sheriff under order of the Court of Common Pleas. End of a foreclosure process initiated by your lender. Runs under PA Rules of Civil Procedure (Pa. R.C.P. 3129). **Tax claim sale:** The county Tax Claim Bureau. Independent of the lender. Runs under the Real Estate Tax Sale Law of 1947 (72 P.S. § 5860.101 et seq.) when property taxes are delinquent 2+ years. Two types: Upset Sale (all liens stay intact) and Judicial Sale (clean title).
**Sheriff sale:** ~4–7 months from lender's complaint filing. You get an Act 91 notice (30 days before complaint), then formal complaint, then legal process, then a sale date. You have a right to reinstate up until the sheriff accepts the winning bid. **Tax Claim Upset Sale:** Happens on the second Monday of September each year. The Tax Claim Bureau mails notice 30 days before. To avoid Upset Sale, you must pay ALL delinquent amounts (taxes + interest + penalties + costs) before the sale date. No HEMAP equivalent for unpaid taxes — PHFA doesn't cover this. **Tax Claim Judicial Sale:** If the property doesn't sell at Upset Sale, it goes to Judicial Sale ~9–12 months later. Judicial Sale wipes out ALL liens (including the mortgage) — the buyer gets clean title.
**Sheriff sale:** Reinstatement (pay all past-due in lump sum), loan modification with the lender, HEMAP, Chapter 13 bankruptcy (automatic stay stops the sale), or cash sale before the date. You have options — the lender genuinely prefers you pay. **Tax claim sale:** Options are narrower. Pay ALL the delinquent amounts to the Tax Claim Bureau before the sale date. Set up a payment plan with the county (some PA counties allow this, others don't). Chapter 13 works here too — the automatic stay stops a tax sale just as it stops a sheriff sale. If the property goes to Upset Sale and doesn't sell, you have months more before Judicial Sale to resolve.
HEMAP is mortgage-only, not taxes. Refinancing doesn't cure tax delinquency — lenders won't loan to someone with unpaid taxes. Ignoring the letters guarantees losing the house. Selling the house before the Upset Sale date is a valid option if the taxes are less than the home's value. A cash sale can pay off the delinquent taxes AND the mortgage in one stroke.
It's possible (and common) to be facing both sales at once: the lender is starting foreclosure for mortgage delinquency AND the county Tax Claim Bureau has your property on the Upset Sale list. In this case, timing is most critical. Talk to a PA real estate attorney TODAY. A cash sale to a legitimate buyer is often the only clean exit — proceeds pay both the lender AND the Tax Claim Bureau at the same time, and you walk away with no remaining obligations.
Written by
Mike SupInterNACHI Certified Professional Inspector · #21032009 · speaks English & Spanish
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