Tax Sale Law

Delinquent real estate taxes can create serious financial consequences for property owners, business entities, lenders, and investors. When taxes go unpaid, properties may be exposed to judicial, upset, or repository tax sales — potentially resulting in the loss of real estate, collateral, or long-term investment value. Navigating tax sale laws in Pennsylvania requires deep knowledge of statutory requirements, strict procedural rules, and the internal workings of county Tax Claim Bureaus. At Joyce, Carmody & Moran, we provide experienced representation for clients facing tax sales, seeking to challenge improper sales, or looking to recover property lost through tax delinquency.

Our Tax Sale practice is led by Attorney Joseph J. Joyce, III, one of the region’s foremost authorities on tax sales and delinquent real estate tax matters. Since 2008, Attorney Joyce has served as Solicitor for the Lackawanna County Tax Claim Bureau, and since 2018 he has also acted in a dual role as both Solicitor and Acting Director. His unique experience — both as counsel and as an administrator inside a Tax Claim Bureau — gives him unparalleled insight into the tax sale process and the strict statutory requirements that govern it.

For more than thirteen years, Attorney Joyce has conducted dozens of public judicial and upset tax sale auctions, negotiated countless private and repository sales, and litigated hundreds of tax sale challenges in Pennsylvania’s trial and appellate courts. His understanding of the legal, procedural, and operational nuances of tax sales sets him apart as one of the most knowledgeable and experienced tax sale attorneys in the Commonwealth.

Our Tax Sale Services Include:

Representation for Delinquent Taxpayers

If you have fallen behind on real estate taxes or are facing the potential loss of property, we can help you:

• Understand your rights and available remedies

• Negotiate payment plans or settlements with Tax Claim Bureaus

• Challenge improper notices or procedural defects

• Prevent the listing or sale of your property at upset, judicial, or repository tax sales

• Explore redemption, reinstatement, and recovery options

We work quickly and strategically to help clients retain ownership and mitigate financial harm.

Tax Sale Challenges & Litigation

Tax sales must comply with strict requirements under Pennsylvania law. Failure to follow these rules can result in invalid sales. Our litigation services include:

• Challenging defective or improper tax sales

• Litigating matters involving inadequate notice, improper posting, or statutory violations

• Appeals in the Court of Common Pleas and Commonwealth Court

• Representation in disputes involving title, redemption rights, and collateral recovery

• Post-sale challenges for individuals who lost property through invalid or flawed procedures

Attorney Joyce’s extensive experience allows him to identify procedural defects and aggressively pursue legal remedies.

Assistance Recovering Property Lost Through a Tax Sale

If you have lost property through a tax sale, you may still have rights. We help clients:

• Explore redemption or judicial remedies

• Pursue challenges to defective tax sales

• Address title issues following improper sales

• Recover investment properties or collateral wrongfully sold

Our team helps clients understand their options and pursue recovery when possible.

Guidance for Purchasers & Investors in Tax Sales

Buying at a tax sale carries significant legal and financial risk. We counsel purchasers on:

• Understanding the legal implications of upset, judicial, and repository sales

• Conducting due diligence on liens, title issues, and property conditions

• Navigating post-sale challenges or objections

• Ensuring that purchases comply with state law and sale requirements

Our goal is to help investors avoid costly mistakes and make informed decisions.

Advising Municipalities & Government Agencies

Because of Attorney Joyce’s long-standing role with the Lackawanna County Tax Claim Bureau, he brings valuable insight into:

• Bureau operations, procedures, and statutory duties

• Best practices for conducting valid and defensible tax sales

• Training for county staff and tax claim personnel

• Guidance on compliance with the Real Estate Tax Sale Law (RETSL)

This perspective makes our team uniquely qualified to advise government entities.

Deep Experience. Proven Results. Trusted Insight.

Attorney Joseph J. Joyce, III’s extensive experience — both as solicitor and Acting Director of a Tax Claim Bureau — provides clients with unmatched knowledge of Pennsylvania tax sale procedures. He understands the internal operations, statutory requirements, and legal intricacies that determine whether a tax sale is valid, enforceable, or subject to challenge.