The purpose of the Tax Claim Bureau is to collect full payment of delinquent real estate taxes, or if necessary, to sell the properties to recover the taxes owing against the properties.
Delinquent real estate taxes are turned over to the office for collection in January of each year. Property owners are notified (by certified mail) of their delinquency, the amount owed (including interest and Tax Bureau costs), and the deadline for payment to avoid sale, which is the last working day of June of the next year.
Approximately 17 months after the first notice, a Notice Of Sale is mailed to each property owner notifying them of the date and time of the next county tax sale and what options are available to them to prevent sale of the property. Information concerning the sale is advertised in local newspapers and properties are posted. The tax sale is held on the second Monday of September in the auditorium of the Municipal Building, 400 South 8th Street, Lebanon, PA. Sale time is 6:00 P.M. All judgments, liens and mortgages are assumed by the buyers of the properties.
After this sale, a 60-year title search is completed on each property not sold at the tax sale. The Tax Claim Bureau then petitions the Court of Common Pleas, to sell the remainder of the properties free and clear of all taxes, mortgages, liens and judgments. Individuals listed in the title search are served a copy of the petition notifying them of the sale. If no objections are filed, the court will give approval to advertise and sell. Buyers beware, any judgments, mortgages or liens that are filed against these properties after the title search has been completed, will assume responsibility for payment of them. Copies of the Condition Of Sale are available before the day of either of the sales.