What Changes Will

The Taxpayers Realize?

The regular and delinquent taxpayer will see absolutely no change

in the process of collecting delinquent taxes. In most instances in

Pennsylvania, the County Tax Claims Bureau manages the

collection process including normal payments, payment plans and,

as a last resort, the tax sale. The Tax Claims Bureau continues to

act in this capacity with the I-PORTAL program without any

change whatsoever.

How Will The Elderly And

Low To Moderate Income Individuals

Be Affected By Tax Lien Sales?

The local government, to protect elderly and low-moderate income

individuals, can structure tax lien sales. This is especially true when

the liens are sold in bulk through a negotiated contract. Through

such a sale, the local government can negotiate terms that would

require the tax lien purchaser to set up protection for certain groups

of taxpayers. For example, a tax lien purchaser may be required to

offer certain taxpayers payment plans for repayment of the

delinquency over time. In Pennsylvania, these provisions can be at

the request of the taxing district. The vast majority of elderly and

low-moderate income individuals pay their taxes on time. In many

cases, however, these responsible taxpayers live in neighborhoods

where delinquencies are common. In such neighborhoods, these

delinquencies affect everyone’s property values and living

conditions.