Tax Claim Bureau

Voice: 570-389-5642
Fax: 570-389-5646

11 West Main Street
Main Street County Annex
Bloomsburg, PA 17815

 

 

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.

 

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 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 posted by County-appointed posters. If not paid by August 1, the property is advertised for sale. (After June 1st of that same year, payment must be made in the form of a cashier's check or money order.)

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
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 or money order. No business or personal checks accepted.
July of year 3
(2nd year after tax was originally due)
Property is posted by County-appointed posters.
August of year 3
(2nd year after tax was originally due)
Property is advertised for sale.
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.

Related Link:

Assessment Office