Selling land with back taxes in Pennsylvania

How Pennsylvania handles unpaid property taxes

Pennsylvania enforces unpaid taxes against the land itself, not just a lien on it. Once your redemption rights end, ownership passes, and in some states that happens before any auction. The rule below says when, so plan to sell before then.

The redemption rule in Pennsylvania: Under the Real Estate Tax Sale Law, the county tax claim bureau sells delinquent land at an upset sale, then a judicial sale if unsold. The owner can pay in full any time before the actual sale, but cannot redeem after it. That law covers every county except Philadelphia and Allegheny, which use other laws. In sheriff's sales under the Municipal Claim and Tax Lien Law, vacant property cannot be redeemed after the sheriff's deed is acknowledged. Only property occupied as a home can be redeemed after that.

Law: Real Estate Tax Sale Law, 72 P.S. 5860.501, and Municipal Claim and Tax Lien Law section 32, 53 P.S. 7293. Rules change, so confirm with the county tax collector.

What to do before the tax sale

• Call the county tax office and get the exact amount owed and the next sale date.
• Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
• Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.

Pennsylvania land at a glance

• Average farm real estate value: $8,700 per acre (2026, USDA).
• Average property tax on farmland: about $41.94 per acre per year (2022 Census of Agriculture).
• Transfer tax: State realty transfer tax of 1% of value, plus a local tax, usually 1%, but 3.578% in Philadelphia and 4% in most of Pittsburgh. Local rates differ in some other places too, so ask the county recorder of deeds for the total.
• Seller disclosure: Pennsylvania's Residential Real Estate Transfers Law applies only to transfers of one to four residential dwelling units and expressly exempts transfers of unimproved real property. A contract to sell a building lot without community sewage must say so and say a sewage permit is needed (Sewage Facilities Act 7.1).

These are statewide averages, not an appraisal. See selling land in Pennsylvania for county values, or try the land value estimator.

How a cash sale handles this

Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.

Common questions