Pennsylvania situation guide · Updated November 2026

Wholesaling Tax Delinquent Properties in Pennsylvania

Wholesaling tax delinquent properties in Pennsylvania means finding owners who have fallen behind on county, municipal or school taxes and offering a way out before the property goes to a tax sale. Many of these owners are overwhelmed, not careless. A clear offer and a fast, honest closing can help both sides, as long as you follow Pennsylvania’s tax sale process and its new wholesaling rules. Start with our tax delinquent list guide.

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The short answer

Can you wholesale a tax delinquent property in Pennsylvania?

Yes, but the deal must comply with the Pennsylvania wholesaling law, and you must work around the tax sale calendar. Have a Pennsylvania attorney review your paperwork, because the rules on licensing and disclosure are recent.

Pennsylvania counties collect delinquent real estate taxes through a Tax Claim Bureau under the Real Estate Tax Sale Law. If taxes stay unpaid, the county can hold an upset sale. A property sold at an upset sale is generally sold subject to existing mortgages and liens. If it does not sell, a judicial sale can follow, which is designed to clear most liens. Philadelphia and Pittsburgh also use other lien procedures, so check the local process. Our tax lien vs tax deed guide explains the basics.

Your job is to reach the owner early. A signed purchase contract with a fair price, plus enough time to pay off the tax debt at closing, is the heart of the deal. Compare the debt to value first with the ARV calculator. Our pre-foreclosure and tax leads guide shows how to build the list.

Tax Delinquent Properties in Pennsylvania at a glance

Governing law	Real Estate Tax Sale Law, 72 P.S. 5860.101 et seq.
First sale	Upset sale, generally subject to existing liens
Second sale	Judicial sale, aimed at clearing liens
Unsold properties	Repository sale, with buyer certification rules
Redemption	Some owners can redeem for a limited time; check current rules
Transfer tax	State 1% plus a local share, usually split by agreement

The opportunity

Why tax delinquent leads work in Pennsylvania

Pennsylvania has hundreds of taxing bodies, so delinquency lists are built county by county and school district by school district. In places like Lackawanna County, older homes, low prices and past flood and mine subsidence problems leave many owners with little equity to spare and a tax bill that keeps growing. Those owners often respond to a calm letter more than to a loud one. A buyer who can pay the taxes and take the property off their hands is easy to say yes to. Pull the list, verify the owner, and then reach out. Our motivated sellers guide covers the follow-up.

Pressure before the sale

A scheduled upset sale gives a seller a real reason to act. See our surplus funds guide for what can be left over.

Little competition

Many delinquent homes need work, and most owners never hear from a serious buyer.

Clear numbers

The tax claim shows the exact debt, which makes your offer easier to explain.

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Lead sources

Where to find tax delinquent leads in Pennsylvania

County Tax Claim Bureaus. Each county publishes its upset sale list, often as a PDF or in a public notice.
Repository lists. Unsold properties appear on county repository lists. Read our off-market properties guide before bidding.
Municipal lien filings. Cities such as Philadelphia and Pittsburgh file municipal claims, which you can search by address.
Absentee owners. Owners who live elsewhere miss notices. Our absentee owner guide shows how to find them.
Skip tracing. Notices go to old addresses, so use skip tracing to reach the real person.

Your exit

Who buys tax delinquent properties in Pennsylvania

Rehabbers, landlords and local investors buy these homes. They care about the total cost: the purchase price, the back taxes, repairs and holding time.

Use an investor-friendly title company that understands tax claims and municipal liens, and keep your assignment clean.

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Step by step

How to start wholesaling tax delinquent properties in Pennsylvania

Find the list. Download the county upset sale list and note the sale date for each address.
Verify the owner. Check the recorder and ownership records.
Make a gentle offer. Mail a short letter that explains how you can pay the taxes at closing.
Run the numbers. Use the ARV calculator and the MAO calculator to set your price.
Sign with disclosures. Sign a contract that follows Pennsylvania’s wholesaling rules and gives the seller the required consumer statement.
Market the deal. Send the deal to your cash buyers.
Close with title. Order a title search, confirm every lien and pay the taxes at closing.

Your checklist for wholesaling Tax Delinquent Properties in Pennsylvania

Confirm the sale date and the exact tax debt with the county.
Order a title search to find mortgages and other liens.
Use a written contract that matches Pennsylvania wholesaling rules.
Give the seller the required consumer statement in writing.
Close before the sale date or build in time to pay the taxes.

A Pennsylvania example: a Scranton owner facing an upset sale

Market value	About $118,000
Back taxes	$7,900
Purchase price	$68,000
Estimated repairs	$22,000
Assignment fee	$7,500
Seller’s net	About $60,000 after taxes

A Scranton woman inherited her late father’s duplex and let the tax bills pile up for three years.

She agreed to $68,000, with the back taxes of $7,900 paid at closing. You gave her the consumer statement in writing and told her she could get an appraisal and talk to an attorney.

A local landlord took the assignment for a $7,500 fee. The title company paid the taxes from the proceeds, and the sale closed three weeks before the sale date. Use the ARV guide to practice.

Pennsylvania rules to know

Pennsylvania wholesaling and tax sale rules

Pennsylvania now treats residential wholesaling as a regulated activity. Under Act 52 of 2024, which took effect in 2025, a “wholesale transaction” is generally a deal where you promote a contract on residential property with the intent to assign it for a fee without owning the home. In most cases that means a real estate license or a structure your attorney has approved, plus a written consumer statement. Read the current statute and the State Real Estate Commission’s guidance before you sign anything.

On the tax side, check the current Real Estate Tax Sale Law and the county’s own sale terms. Sale rules, notice steps and redemption rights can differ by county and by type of sale. State realty transfer tax is 1% of value, and a local share often applies on top. Ask a real estate attorney to confirm.

Learn it with a mentor

Work a tax list with a mentor

Our mentorship students share their letters and contracts with us, and we help them fix problems before a deal is on the line.

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FAQ

Tax Delinquent Properties in Pennsylvania: common questions

Is wholesaling tax delinquent properties in Pennsylvania legal?

Yes, when you follow the current wholesaling law and disclose your role. Read the statute and the State Real Estate Commission’s guidance. See our legality guide. Owners who are behind on taxes are often stressed, so explain your role plainly and honestly.

What is an upset sale?

It is the first county tax sale. The property generally sells subject to existing liens. Our redemption guide explains what owners may be able to do. Ask the county for the sale list and dates, since a buyer inherits the liens.

Can a seller still pay and keep the home?

Often yes, before the sale and sometimes for a limited time after. Check the current rules for your county. Deadlines can differ, so ask the Tax Claim Bureau for the exact payoff and what the owner must do to stop the sale.

Do I need a license?

In most cases, Pennsylvania’s wholesaling law points toward a license for residential wholesaling. See our license guide. Because tax deals move on county deadlines, confirm your status with an attorney before you advertise or sign a contract with an owner.

Who pays the transfer tax?

The state tax is 1%, and the grantor and grantee are jointly liable. Read our transfer tax guide. A local share usually applies as well, so ask the title company for the total, and settle in the contract which side pays.