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.