Tax Claim Bureau

The Tax Claim Bureau is the collector of delinquent property taxes. Delinquent property taxes are returned to the bureau on or before January 31 for the prior calendar year. Beginning February 1 the tax claim begins to accrue interest at an annual rate of 9 percent. The bureau, through a Reminder Notice and a Return and Claim Notice, contacts the taxpayers to make arrangements for payment. If the unpaid taxes are delinquent for two (2) years the property owner is sent a Tax Sale Notice and the property is posted by a constable or sheriff deputy in accordance with the Real Estate Tax Sale Law (Act 542 of 1947 as amended). The bureau has legal jurisdiction to sell tax delinquent property and the bureau conducts various type sales.

The first sale, which occurs in September after the second Monday but prior to the last day of September is the Upset Tax Sale. This sale is announced in two (2) newspapers of general circulation and in the Lackawanna County Jurist at least thirty (30) days prior to the sale. This tax sale is for unpaid taxes and is not a free and clear sale. All potential buyers must register in advance of the sale to assure there is no outstanding tax due on their property.

If a property is not sold at an Upset Sale, then it may be sold at a Private Sale from the county’s Non- Repository List. In the Private Sale process, a property can be sold at any price approved by the bureau and the pertinent taxing districts where the property is located. A Private Sale, like the Upset Tax Sale is not a free and clear sale.

If a property is not sold at Private Sale by November of the same year as the Upset Sale, the property is then prepared for a Judicial Sale. Judicial Sales are conducted in February of the year following the Upset Tax Sale. A property search is completed; owners and lien holders are given notice of the Judicial Sales; and the court is petitioned to ask that the property be sold free and clear of all liens, judgments, mortgages and encumbrances, except ground rents taxed separately.

All properties not sold at the Judicial Sale after exposure to an Upset Tax Sale and Private Sale are placed in a repository for unsold property also known as the Repository List. The bureau must maintain this list and make it available to the general public. The Bureau may accept offers on these properties without court approval and published notice of the sale.

PLEASE BE ADVISED THE BUREAU ADHERES TO ACT 133 (PL 1368). ALL PROSPECTIVE BIDDERS MUST SUBMIT A CERTIFICATION OF BIDDER FORM SIGNED BY EACH PURCHASER. SECTION 619.1 OF THE REAL ESTATE TAX SALE LAW IS RELEVANT IN THIS MATTER. IF THE LACKAWANNA COUNTY TAX CLAIM BUREAU FINDS THAT DELINQUENT TAXES ARE DUE FROM THE PURCHASER, NO DEED WILL BE ISSUED UNTIL ALL TAXES ARE PAID IN FULL. THE LACKAWANNA COUNTY TAX CLAIM BUREAU ALSO RESERVES THE RIGHT TO DISQUALIFY ANY BIDDER FROM THE PROCESS PRIOR TO THE SALE DATE FOR UNPAID TAXES.

Final Results of Judicial Sale held May 2, 2022

NOTICE IS HEREBY GIVEN that the County of Lackawanna, through its Tax Claim Bureau, will hold a Judicial Sale under the Pennsylvania Real Estate Tax Law of 1947, as amended, commencing at 10:00 A.M. on the 2nd day of May, 2022, at the Pavilion at Montage Mountain, 1000 Montage Mountain Road, Scranton, Pennsylvania or any other venue as determined. The properties exposed to sale will be sold FREE AND CLEAR of all tax and municipal claims, mortgages, liens, charges and estates of whatsoever kind, except ground rents separately taxed pursuant to §610 of the Real Estate Tax Sale Law. The properties being offered for sale have been previously advertised at the time of the Tax Claim Bureau’s Upset Sale, which Upset Sale is referenced in the Petition for the Judicial Sale for each property.

Tax Bills Issue

The Lackawanna County Assessors and Single Tax Offices are aware that some of the recently mailed tax bills may have been sent to incorrect addresses due to a software issue. Both departments are working to rectify the situation.

Residents will have to contact their local tax collector and/or the Single Tax Office if they do not receive a bill in the mail. Residents should also mark the incorrect invoice “Return to Sender” and drop it in the mail.

Notice Regarding New Bidder Registration Requirements

Act 33 of 2021, amends effective August 30, 2021, the act of July 7, 1947 (P.L.1368, No.542), known as the Real Estate Tax Sale Law, by adding provisions relating to bidder registration before a tax sale. Specifically, “[a] person that intends to bid at a scheduled upset sale or judicial sale must appear and register at the bureau not less than 10 days before the scheduled upset sale or judicial sale.” The General Assembly has also authorized the County to “establish a fee for filing an application to register.”

Notice Regarding Tax Lien Certificates Ordered Online

The Tax Claim Bureau and the City of Scranton are parties to an intergovernmental cooperation agreement and memorandum of understanding whereby the City of Scranton has appointed the Tax Claim Bureau as its exclusive collector of delinquent real estate taxes, including taxes for tax year 2018 and previously collected by Northeast Revenue Service, LLC, effective January 1, 2021 (Lackawanna County Ordinance #269 (File No. 20-0241)).

PLEASE NOTE:

There will be a separate $10.00 certification fee for tax years 2018 and prior.

When requesting a certification for tax years 2018 and prior please use the map number followed by the letter Z.

Obtain a Tax Lien Certificate Online

Resources and Links

Application for Refund Pennsylvania Realty Transfer Tax (REV-1651)

Assignment Instructions (Rev. 6-21-19)

Assignment of Tax Sale Bid Form (Rev. 1-10-19)

Bidder Registration Application	* UPSET AND JUDICIAL SALE BIDDERS*
Bidder Registration Application (fillable)	A BIDDER MUST SUBMIT A BIDDER APPLICATION AND OBTAIN A BIDDER NUMBER FROM THE TAX CLAIM BUREAU