| The Columbia County
Tax Claim Bureau was created in 1977. Such agencies were authorized when the Pennsylvania
Real Estate Sale Law (Act 542 of 1947) was enacted. The purpose of Act 542 is to promptly
return properties with delinquent real estate taxes to the productive tax rolls. The act
also provides a uniform system of eliminating title disputes and solving problems that had
arisen from the previous system. The municipal
taxing bodies (local governments, school districts, etc.) have benefitted by the
accelerated collection of delinquent real estate taxes without undue hardship on the
property owner. The delinquent tax liability is then converted into a tax revenue.
The provisions of certain divestitures of liens and
encumbrances appear to attract purchasers to tax sales, thus transferring non-taxpaying
properties to the current tax roles and into the hands of responsible taxpayers.
The Tax Claim Bureau receives approximately three thousand
(3,000) delinquent returns each year. The general activities that take place in the Tax
Claim Bureau are collections, tax sales, and distribution of paid taxes. The Bureau also
works very closely with all political sub-divisions with taxing authority.
The Tax Claim Bureau also works hand-in-hand with the
county Assessment Office (the
initial tax billings originated from the Assessment Office).
Procedure for collecting delinquent taxes
Real estate tax notices are mailed out by each
municipality's 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 delinquents and
uncollectables to the Tax Claim Bureau for further collection.
The Bureau sends out a "Notice of Claim" which
notifies each property owner with delinquent taxes that a claim has been entered against
the property. From the "Notice of claim:"
NOTICE IS HEREBY GIVEN THAT THE PROPERTY ABOVE
DESCRIBED HAS BEEN RETURNED TO THE TAX CLAIM BUREAU OF COLUMBIA COUNTY FOR NON-PAYMENT OF
TAXES AND A CLAIM HAS BEEN ENTERED UNDER THE PROVISIONS OF ACT NO. 542 OF 1947. IF PAYMENT
OF THESE TAXES IS NOT MADE TO THE TAX CLAIM BUREAU ON OR BEFORE DECEMBER 31 OF THIS YEAR,
OR NO EXCEPTIONS FILED, THE CLAIM WILL BECOME ABSOLUTE. A REDEMPTION PERIOD OF ONE YEAR
WILL COMMENCE OR HAS COMMENCED TO RUN JULY 1 OF THIS YEAR. IF THE CLAIM IS NOT PAID IN
FULL BEFORE THE END OF THE REDEMPTION PERIOD THE PROPERTY WILL BE ADVERTISED AND SOLD BY
THE TAX CLAIM BUREAU; NO FURTHER REDEMPTION WILL BE ALLOWED AFTER SUCH SALE.
These notices are generally mailed in the spring of the
year after the tax was due. The Tax Bureau usually sends out a reminder/courtesy
notice in November, although this is not required. The tax claim becomes
"absolute" if it is not paid by December 31 of the year it was turned over to
the tax claim bureau.
In May (of the 2nd year after the original tax bill was
issued by the local tax collector), the property owner will receive notice that the
property will be advertised, posted, and sold; the sale to be no earlier than the 2nd
Monday of September, but before October 1. If the tax due is not paid by July 1, the
property is advertised for sale, and posted by the Columbia County Sheriff. (After June
1st of that same year, payment must be made in the form of a cashier's check, money order,
or cash.)
The upset sale (sale of the property) is held in September
of the second year following initial billing from the tax collector. 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 tax payer to pay the taxes due
and avoid the upset sale would be prior to the close of business at the courthouse the day
before the sale.
| Date |
Action |
Year 1
(year tax is due) |
Tax bill issued by local tax collector |
12/31 of year 1
(year tax is due) |
If tax is unpaid, local tax collector turns bill over to
the Tax Claim Bureau. |
| |
early spring year 2
(year after tax was originally due) |
Tax Claim Bureau sends "Notice of
Claim" to property owner |
November of year 2
(year after tax was originally due) |
Tax Claim Bureau send courtesy
"reminder" notice. |
| |
May of year 3
(2nd year after tax was originally due) |
Tax Claim Bureau sends sale notice |
June 1 of year 3
(2nd year after tax was originally due) |
payments must be made in the form of cashier's check,
money order, or cash. No business or personal checks accepted. |
July of year 3
(2nd year after tax was originally due) |
Property is advertised for sale; property is
posted by Sheriff. |
September of year 3
(2nd year after tax was originally due) |
Last opportunity to pay taxes before property is sold.
(Must be paid before the end of business on the day before the sale.) |
On or after the 2nd Monday in September and before October
1st of year 3
(2nd year after tax was originally due) |
Property is sold. |
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