Philadelphia Tax Sheriff Sale Explained — The First-Class-City Municipal Claims Act Carveout
Philadelphia is not on the same Pennsylvania tax sale rails as Montgomery County or Delaware County. The Real Estate Tax Sale Law — the two-stage Upset Sale / Judicial Sale framework — does not apply to Philadelphia properties. Instead, Philadelphia operates under a separate statutory framework: the Municipal Claims and Tax Liens Act (53 P.S. § 7101 et seq.), and tax-delinquent Philadelphia properties are sold at Tax Sheriff Sales coordinated by the Philadelphia Sheriff's Office.
If your Philadelphia property is facing a tax sale, what you read about Mont. Co. or Del. Co. Upset Sales does not apply to you directly. The economics are similar — pay the taxes or lose the property — but the procedural framework is statutorily different. This page covers Philadelphia specifically.
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Why Philadelphia Is Different
Pennsylvania law generally divides cities into classes based on population. Philadelphia is the Commonwealth's only first-class city. The Municipal Claims and Tax Liens Act, 53 P.S. § 7101 et seq., gives Philadelphia a different procedural framework for collecting unpaid real estate taxes and assessing municipal claims than the rest of the state uses. Allegheny County (Pittsburgh) is the other RETSL-excluded jurisdiction. For Schuylkill Home's footprint, only Philadelphia County operates under this carveout.
How a Philadelphia Tax Sheriff Sale Actually Happens
- The Philadelphia Department of Revenue identifies tax-delinquent properties. After the delinquency reaches the procedural threshold and notice obligations are completed, the city refers the parcel for Tax Sheriff Sale.
- The Philadelphia Sheriff's Office coordinates the actual sale, which is held publicly. Tax Sheriff Sales are scheduled regularly throughout the year — not once annually like the Mont. Co. Upset Sale.
- Notice obligations under the Municipal Claims and Tax Liens Act run separately from RETSL. Owners receive notice through the procedures the Act prescribes; the specific timeline differs from the 30-day certified-mail / 10-day personal-service framework of RETSL.
- At the Tax Sheriff Sale, the property is sold to the highest bidder meeting the minimum requirements. The proceeds are applied first to the city's tax claim, then to other liens by priority. Whatever remains is held for the former owner subject to claims procedures.
What This Means for a Philadelphia Owner
The big differences from suburban PA tax sale that a Philadelphia owner should understand are: (1) there is no formal Upset Sale / Judicial Sale two-stage distinction here — the Tax Sheriff Sale is one auction; (2) the notice rules differ in their specifics from RETSL, though Philadelphia procedure still requires legitimate notice and the Pennsylvania Supreme Court has repeatedly held that constitutional due process applies; (3) the procedural calendar runs throughout the year rather than around a single annual September auction; and (4) the equity-preservation math is similar — selling before the Sheriff Sale is the cleanest option, and after the sale is confirmed, redemption is generally unavailable.
Philadelphia-Specific Free Resources
- Philadelphia Department of Revenue. Direct contact about payment arrangements is the right first call.
- Community Legal Services of Philadelphia and Pennsylvania Legal Aid Network — free legal help for Philadelphia homeowners facing tax sale.
- HUD-approved housing counselors in Philadelphia (via HUD counselor directory). Free counseling on options.
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Where Schuylkill Home Fits in Philadelphia
We close on Philadelphia row homes facing Tax Sheriff Sale regularly. The procedural framework is different from Mont. Co. or Del. Co., but the underlying mechanics of paying off the back taxes at closing and stopping the sale are the same. We coordinate with the Philadelphia Department of Revenue, the Philadelphia Sheriff's Office, your mortgage lender (if applicable), and a licensed Pennsylvania title company. Closings in 7-14 days. The back taxes are paid off at closing, the Sheriff Sale is mooted, and the remaining equity comes to you.
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