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Tax Claim / Tax Lien

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1. This is the first notice I’ve received about delinquent taxes - why didn’t I receive the original tax bill?

Tax Claim is not a taxing authority and does not issue real estate tax bills. Please contact the Chester County Treasurer (610-344-6370) or your school district/municipality business office concerning original bills.

2. I am not able to pay the full amount of delinquent taxes - can I make partial payments?

While Tax Claim encourages you to pay delinquent taxes as soon as possible to minimize additional interest costs, you have approximately sixteen months after your taxes become delinquent to pay off the balance. Making partial payments each month helps many taxpayers manage the process.

3. Can I make payments in cash?

Yes, however for your safety and ours we advise you to pay balances over $1,000 with a check or money order.

4. To whom should checks be made payable?

“Chester County Tax Claim Bureau” - Tax Claim is unable to accept third party checks made payable to other taxing authorities. Such checks will be returned.

5. Where can I make payment?

Visit Tax Claim at or mail to: 313 West Market Street Suite 3602 West Chester, PA 19380 Pay online at: Government - Departments - Tax Claim Bureau - Online Payments

6. Can penalties be waived?

No, penalties are added by taxing authorities and Tax Claim has no authority to remove them.

7. What is the interest rate on my unpaid balance?

Three quarters of one percent per month or 9% per annum, calculated on the first of each month.

8. What are the fees?

If one tax is delinquent, the fee is $35.
If two taxes are delinquent the fee is $50.
If all three taxes are delinquent, the fee is $65.
If your property is advertised in the newspaper, there is an additional fee of $75.
If your property is posted by the Sheriff’s Department, there is an additional fee of $75 per posting.

9. What is the Upset Sale?

It is the sale of properties that have delinquent taxes that are at least two years old. The Upset Sale takes place on the second Monday of September each year.

10. What is the Judicial Sale?

It is the sale of properties that were exposed during the Upset Sale but did not sell. A legal process is followed to remove any liens from such properties and they are offered for sale the following year lien and tax free.

11. What is the repository list?

It is a list of properties that have been through the upset and judicial sales but did not sell. As such, they are offered lien and tax free. The repository list and information on how to submit a bid can be found on this website.

12. Can I make an agreement to stop the sale of my property?

Agreements are only for properties that will be eligible for the current year Upset Sale (see “What is the Upset Sale?”). Therefore, properties with less than two years of delinquent taxes are not considered for an agreement. Agreements to stop the sale are for a one-year period, are not considered until June of each year and are at the sole discretion of the Director of Tax Claim.

13. When will my parcel be published in the paper?

All properties eligible for the Upset Sale (see “What is the Upset Sale?”) will be published in July and are published in the Daily Local News, Chester County Law Reporter and Chester County Press.

14. Why was my property posted by the Sheriff’s Department?

Your property was posted because Tax Claim did not receive a property owner-signed card back from the certified mailing of March or because the property is eligible for Upset Sale (see “What is the Upset Sale?”). Posting can be avoided by signing the certified mailing or paying all taxes delinquent two or more years by the last business day in June.

15. What is an interim assessment?

An interim assessment is derived from a straightforward mathematical calculation. Simply put, the interim assessment represents the value difference (increase) attributable to any assessable improvement to the land. It is important to note that an interim assessment is the difference between the prior and the revised total assessments. These assessable improvements include, but are not limited to; new construction of a primary structure (dwelling or other building type), the addition to any such structure and the construction of secondary improvements such as swimming pools, garages, barns, etc.

16. When is an interim assessment effective?

An interim assessment is generally effective when the improvement is complete and is retroactive to the first month following completion (ex: completed March 7th will be effective for April & forward). The effective date may be ascertained via several methods; as reported on the Use and Occupancy Permit (assuming that it is provided by the municipality), as implied by the instrument (deed) date or as might be “discovered” by an assessor, in the field.

17. How are interim assessments reported?

After the value of the improvement is calculated by an assessor and the interim assessment is derived, an Assessment Change Notice is processed by the Assessment Office. This Notice indicates the reason for the change in assessment, the previous assessment, the new assessment, the interim assessment and the effective date. The Notice is sent to the taxpayer and the assessment change data is sent to the taxing authorities (County Treasurer, school district and municipality). The taxing authorities will then issue tax bills for the increase in the assessment.

18. What is the procedure if a taxpayer does not agree with the assessment and/or the effective date?

If the taxpayer does not agree with the assessment and/or effective date, he/she has the right to file a Notice of Intention of Appeal with the Chester County Board of Assessment Appeals. This Notice of Intention of Appeal must be filed on or before the last day to appeal as indicated on the Assessment Change Notice. The last day to appeal, as indicated, pertains to both the assessment and the effective date. Upon receipt of the Notice, the Board of Assessment Appeals will schedule an appeal hearing and notify the taxpayer and the taxing authorities of the date and time. The taxpayer should be prepared to provide documentation and/or exhibits in support of his/her opinion of value and/or documentation to ascertain a “date certain” for the effective date, if this is at issue. In the event that the taxpayer remains dissatisfied after the Board’s action, further appeal can be taken to the Court of Common Pleas.