Delinquent Taxes

There are 65 districts in Westmoreland County, and each district has a local tax collector which collects the county, municipal, and school taxes for the current year. If any of those taxes are left unpaid by December 31 of the current year, they are turned over to us for collection as one delinquent annual total, which accumulates at 0.75% interest on a monthly basis. Learn about Delinquent Tax Payments.

Tax Sales

Annual Tax Sale

Each September we hold an annual upset sale for properties owing two years prior taxes. Property owners have up through the Friday before the sale to pay off all delinquent taxes owing, which would pull the property from the sale. This tax sale is not free and clear, so buyers beware. Purchasers pay for the bid the day of the sale. If the courts approve the sale, a deed, or bill of sale for mobile homes, is prepared in December.

Judicial Sale

All properties remaining unsold in the upset sale will go into the judicial sale process. This can be a lengthy process involving a series of stages, the end result being the property going into a judicial sale, free and clear of all mortgages, liens and judgments, with the exception of federal. The purchaser pays the bid the day of the sale, and a deed or bill of sale (for a mobile home) is prepared within a few weeks.

Bid-Off Sales

Properties unsold in each judicial sale are up for a bid-off sale. Anyone may put their names into the files within 10 calendar days after each judicial sale to have the right to bid on those properties, which are free and clear. If there is only one person interested, they get the bid. If more than one person is interested, a bid-off sale is set to bid for the property. The bid is paid the day of the sale, then there is a 60-calendar-day waiting period to allow the commissioners, the local municipality and the school district time to consent to sell the property. If approved, a deed is prepared. If denied, the tax office cannot sell the property to that bidder, and a full refund is processed.

Repository

If there are properties still unsold after the annual, judicial, and bid-off sales, then the property is placed in the repository list, at which point anyone, with the exception of the property owners, may bid on the property. If the tax claim director accepts the bid, the purchaser pays that day and there is a 60-calendar day waiting period for consent. This is a free and clear sale. A deed is prepared once consent is received. If consent is denied, a full refund is processed.

Please note: We do not handle sheriff sales in this office. All inquiries should be directed to the Sheriff’s office.

Other Reminders

• Lists are made for each of our sales.
• Annual upset sale lists are advertised in local newspapers and available online.
• Judicial sale lists are available online.
• Repository lists are available online.
• Each purchaser is responsible for doing their own research to know what they are buying.
• Please provide a map number when making inquiries.
• Each purchaser is responsible for paying the transfer tax and the recording fee.
• $25 is added to each bid for deed preparation.