USA Foreclosure Wiki

Lehigh County, PA

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Lehigh County, Pennsylvania — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → pennsylvania. This page covers how Lehigh County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Allentown, PA 18101
  • Population: 374,557 (2020 census; FIPS 42077)
  • Recording unit: county
  • Parent legal framework: pennsylvania — Lehigh is a fourth-class county (not Philadelphia or Allegheny), so it operates exclusively under the Real Estate Tax Sale Law (RETSL / Act 542), 72 P.S. §§ 5860.101–5860.803. The MCTLA / tax-sheriff’s-sale path does not apply here. Mortgage foreclosures follow standard PA judicial procedure (sheriff’s sale on a foreclosure judgment; see pennsylvania Module 4).
  • Agent: The county contracts with Elite Revenue Solutions, LLC to administer the Tax Claim Bureau and conduct tax sales. All delinquent tax payments and sale operations flow through Elite Revenue Solutions as the county’s agent. — source: https://www.lehighcountytaxclaim.com/ (retrieved 2026-06-02)

C1. Local Tax Sale

Upset Sale

  • Conducts own sale? Yes — the Lehigh County Tax Claim Bureau, directed by Elite Revenue Solutions, administers annual upset and judicial sales and maintains a repository for unsold parcels. — source: https://www.lehighcountytaxclaim.com/ (retrieved 2026-06-02)
  • Platform: In-person auction at Cedar Crest College, Alumnae Hall, 100 College Drive, Allentown, PA 18104. Bidders must physically attend the sale; mail bidding is not permitted. — source: https://www.lehighcountytaxclaim.com/upset-sale (retrieved 2026-06-02); https://www.lehighcountytaxclaim.com/judicial-sale (retrieved 2026-06-02)
  • Calendar:
    • Upset Sale — annual, typically held in September at 10 AM. Confirmed dates: September 10, 2025; September 9, 2026.
    • Judicial Sale — annual, typically held in October at 10 AM. Confirmed dates: October 1, 2025; October 7, 2026.
    • 2025 registration windows (Upset Sale): Opens August 11, 2025 at 8:00 AM; closes August 29, 2025 at 4:00 PM.
    • 2025 registration windows (Judicial Sale): Opens September 8, 2025 at 8:00 AM; closes September 19, 2025 at 4:00 PM.
    • — source: https://www.lehighcountytaxclaim.com/upset-sale (retrieved 2026-06-02); search-confirmed 2026-06-02
  • Eligibility: Properties with real estate taxes delinquent for two years are eligible for the Upset Sale. — source: https://www.lehighcountytaxclaim.com/upset-sale (retrieved 2026-06-02)
  • Registration: All bidders must register in person at the Lehigh County Tax Claim Bureau, 17 S. 7th Street, Room 120, Allentown, PA 18101. Registration fee: $50.00 (non-refundable). Per Pennsylvania HB 264 (RETSL Article V-A), prospective bidders must register before each sale and certify they have no delinquent taxes or outstanding code violations. No registration is accepted on the day of sale. New bidder forms must be received 10 days prior to each sale. — source: search-confirmed from lehighcounty.org tax-sale-dates page and lehighcountytaxclaim.com (retrieved 2026-06-02)
  • Deposit / payment (successful bidder): A deposit of $1,000.00 (or the bid price if lower than$1,000.00) must be made by each successful bidder immediately upon the closing of bidding for each parcel. Payment must be in full by 4:00 PM on the day of the sale by Cashier’s Check, Certified Check, or Money Order. All sales are final; no refunds after the sale. — source: https://www.lehighcountytaxclaim.com/faqs (retrieved 2026-06-02); search-confirmed from conditions of upset sale 2026-06-02
  • Bidder requirements: Bidders must submit a bidder’s affidavit and bid sheet prior to the sale. The bureau must certify that bidders are not delinquent in paying real estate taxes to taxing bodies within Lehigh County, and are not bidding on behalf of someone who is delinquent. — source: https://www.lehighcountytaxclaim.com/upset-sale (retrieved 2026-06-02); https://www.lehighcountytaxclaim.com/faqs (retrieved 2026-06-02)
  • Conditions of sale: Properties sold at the Upset Sale are sold WITHOUT GUARANTEE OR WARRANTY WHATSOEVER and are subject to all liens and encumbrances at the time of sale (consistent with RETSL § 609 — no divestiture of undivested liens at upset sale). Former owners have 30 days to challenge the sale in court (RETSL § 607 confirmation nisi + objection window). The bureau conveys only its taxable interest. — source: https://www.lehighcountytaxclaim.com/faqs (retrieved 2026-06-02)
  • Advertisement / delinquent list: Properties are advertised in at least two newspapers of general circulation in Lehigh County and the Lehigh Legal Register ≥30 days prior to the sale (RETSL § 602). The delinquent parcel list is also searchable online at https://eliterevenue.rba.com/taxes/lehigh/tri.asp (non-certified search by parcel number or owner name). — source: https://www.lehighcountytaxclaim.com/upset-sale (retrieved 2026-06-02); https://www.lehighcountytaxclaim.com/16-services/35-property-search (retrieved 2026-06-02)
  • Rate within statutory range: The upset price follows the RETSL § 605 formula (taxes + claims + interest + costs). needs_verification — No county-specific rate above the statutory default was identified.

Judicial Sale

  • Properties not sold at the Upset Sale (or Private Sale) are eligible for the Judicial Sale, sold “Free and Clear” of all liens and encumbrances (RETSL § 612). All Judicial Sale properties are sold WITHOUT GUARANTEE OR WARRANTY WHATSOEVER. — source: https://www.lehighcountytaxclaim.com/judicial-sale (retrieved 2026-06-02)
  • Bidder forms required: Price Bid Sheet, Bidder’s Certification, Acknowledgement forms, and Bidder’s Notice. Registration fee and in-person registration at the Tax Claim Bureau required (same $50 fee / same in-person requirements as Upset Sale). — source: https://www.lehighcountytaxclaim.com/judicial-sale (retrieved 2026-06-02); search-confirmed 2026-06-02
  • The bureau petitions the Court of Common Pleas for the judicial sale per RETSL §§ 610–612; see pennsylvania Module 1 for the full judicial sale mechanics.

Private Sale

  • The bureau also conducts Private Sales as an alternative to the public upset auction. Details and procedures: contact the Tax Claim Bureau directly. needs_verification — specific private sale process not published on the official site.

Repository

C2. Local Redemption → framework: right-of-redemption

  • Post-sale redemption: None. Lehigh County is a RETSL county. There is no post-sale right of redemption after any RETSL tax-claim sale (upset, judicial, or repository). RETSL § 501: “[T]here shall be no redemption of any property after the actual sale thereof.” — 72 P.S. § 5860.501; pennsylvania Module 2; fouse-v-saratoga-partners (Pa. 2020)
  • Pre-sale cure / stop the sale: The owner (or a lien creditor or other interested party) may stop a scheduled Upset Sale by paying the full delinquent taxes, claims, interest, and costs before the sale. An installment agreement (§ 603, 25% down) may also stay the sale. The bureau is prohibited from entering a new installment agreement within 3 years of any prior default on an installment agreement to stay a sale. — source: search-confirmed from lehighcountytaxclaim.com content 2026-06-02; 72 P.S. §§ 5860.501, 5860.603
  • Where/how to pay or redeem (pre-sale): Pay at the Tax Claim Bureau (17 S. 7th Street, Room 120, Allentown, PA 18101) or online at https://eliterevenue.rba.com/taxes/lehigh/tri.asp (credit card, debit card, or electronic check), by mail (money order or check payable to “ELITE REVENUE SOLUTIONS”), or in person.
  • Contact: 610-782-3119 (local) | 844-514-5091 (toll free) | Mon–Fri 8 AM–4 PM
  • Deviations from state default: No material deviations identified from RETSL framework. needs_verification for specific tax-deferral programs for senior citizens or hardship installment variants.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

  • Claim filing venue: Lehigh County Tax Claim Bureau (Elite Revenue Solutions), Lehigh County Government Center, 17 South 7th Street, Room 120, Allentown, PA 18101. Distribution/surplus information and downloadable distribution sheets are available at https://www.lehighcountytaxclaim.com/distribution-surplus-funds. — source: https://www.lehighcountytaxclaim.com/distribution-surplus-funds (retrieved 2026-06-02)
  • Claim form: The bureau provides downloadable distribution sheets (PDF) for each completed Upset Sale and Judicial Sale (listed by sale date, e.g., Upset Sale September 13, 2023; Judicial Sale December 7, 2022). A separate Outstanding Surplus Checks list is published at https://www.lehighcountytaxclaim.com/outstanding-surplus-checks — most recent: “Unclaimed Surplus Funds as of 12-16-25” PDF. — source: https://www.lehighcountytaxclaim.com/outstanding-surplus-checks (retrieved 2026-06-02)
  • Local deadline notes: The RETSL § 205(f) 3-year claim window applies: if the former owner does not claim the balance within 3 years of the sale, the surplus is redistributed to the taxing districts pro rata. The outstanding surplus checks list (updated 12-16-25) reflects unclaimed amounts currently within this window. — 72 P.S. § 5860.205(f); pennsylvania Module 3
  • Process (statutory): Under RETSL § 205(e), the Tax Claim Bureau petitions the Court of Common Pleas to confirm the distribution schedule; a rule to show cause is served by first-class mail on each distributee (including the former owner) at their last known address. Former owners should contact the Tax Claim Bureau to present their claim before the 3-year escheat deadline. — 72 P.S. § 5860.205(d)–(e); pennsylvania Module 3
  • Unclaimed list published? Yes — the outstanding surplus checks PDF (updated 12-16-25) is publicly available at https://www.lehighcountytaxclaim.com/outstanding-surplus-checks. Older upset sale and judicial sale distribution sheets (2015–2023 for upset, 2016–2022 for judicial) are also archived at the distribution page. — source: https://www.lehighcountytaxclaim.com/distribution-surplus-funds (retrieved 2026-06-02); https://www.lehighcountytaxclaim.com/outstanding-surplus-checks (retrieved 2026-06-02)
  • Specific claim form URL: needs_verification — The site references distribution sheets and surplus checks lists but does not publish a dedicated claim form PDF. Claimants should contact the bureau directly for claim paperwork.
  • Contact: 610-782-3119 | 844-514-5091 (toll free) | fax 610-841-3678 | Mon–Fri 8 AM–4 PM

▸ For Investors / Operators — Lehigh County conducts both its upset sale (September 9, 2026) and judicial sale (October 7, 2026) in-person at Cedar Crest College, Alumnae Hall, administered by contracted agent Elite Revenue Solutions. Registration must be completed in person at the Tax Claim Bureau at least 10 days before each sale (no same-day registration); the $50 non-refundable fee and a bidder's affidavit are required. A$1,000 deposit (or the bid price if lower) is due in full by 4:00 PM on sale day by cashier’s/certified check or money order — no refunds. Upset-sale title is subject to all undivested liens (RETSL § 609); judicial-sale title is free and clear. The county also has monthly Sheriff’s Sales for mortgage foreclosures via CivilView at the Courthouse (Room 131, 455 W. Hamilton Street) on a monthly schedule. There is no post-sale right of redemption under RETSL.

▸ For Former Owners — Lehigh County’s Tax Claim Bureau (Elite Revenue Solutions) publishes an “Unclaimed Surplus Funds as of 12-16-25” list and archived distribution sheets at lehighcountytaxclaim.com/outstanding-surplus-checks. Former owners have a 3-year window under RETSL § 205(f) before unclaimed surplus is redistributed to taxing districts. Contact the bureau (17 S. 7th Street, Room 120, Allentown; 610-782-3119) to present your claim; the bureau will notify you by first-class mail as part of the Court of Common Pleas confirmation process. No dedicated claim form PDF was located — contact the bureau directly for paperwork.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Tax Claim Bureau (Elite Revenue Solutions, agent)Elite Revenue Solutions, c/o Lehigh County Tax Claim BureauLehigh County Government Center, 17 South 7th Street, Room 120, Allentown, PA 18101610-782-3119 (local); 844-514-5091 (toll free); fax 610-841-3678https://www.lehighcountytaxclaim.com/
Clerk of Judicial Records (Prothonotary / Court filings / Recorder of Deeds)Michelle Graupner, Clerk of Judicial Records455 W. Hamilton Street, Room 122, Allentown, PA 18101610-782-3417 (main); Civil Division 610-782-3148; Recorder of Deeds 610-782-3162https://www.lehighcounty.org/departments/clerk-of-judicial-records
Recorder of Deeds (within Clerk of Judicial Records)(subdivision of Clerk of Judicial Records; Chief Deputy: Lisa Stella-Ali)455 W. Hamilton Street, Room 122, Allentown, PA 18101610-782-3162https://www.lehighcounty.org/departments/clerk-of-judicial-records/recorder-of-deeds
Sheriff (mortgage foreclosure sales)Joseph N. Hanna, Sheriff455 West Hamilton Street, Allentown, PA 18101610-782-3175https://www.lehighcounty.org/departments/sheriffs-office

C5. Local Procedure Notes

  • Lehigh County is a RETSL county (4th class). All tax-claim sales follow RETSL Act 542 — upset sale → judicial sale → repository. The MCTLA sheriff’s-tax-sale path used by Philadelphia and Allegheny does not apply. Mortgage foreclosure sales are conducted by the Sheriff (judicial process; see pennsylvania Module 4).
  • Elite Revenue Solutions as agent: Unlike most Pennsylvania counties where the county directly staffs the Tax Claim Bureau, Lehigh County contracts with Elite Revenue Solutions, LLC, a private municipal-finance advisory firm, to administer the bureau. Payments are made payable to “ELITE REVENUE SOLUTIONS.” The bureau is physically located at the Lehigh County Government Center.
  • In-person auction at Cedar Crest College: Unlike a growing number of PA counties that use online platforms (e.g., Bid4Assets), Lehigh County continues to conduct both upset and judicial sales in person at Cedar Crest College, Alumnae Hall, 100 College Drive, Allentown, PA 18104. Bidders must physically attend.
  • Act 93 of 2013 / judgment lien: Per the amended Municipal Claim and Tax Lien Law, once a delinquent claim becomes absolute (January 1 following the Return to Claim Notice per RETSL § 311), a judgment attaches to all other property that person owns in Lehigh County. — source: https://www.lehighcountytaxclaim.com/legal-notice (retrieved 2026-06-02)
  • Tax sale confirmation: Per RETSL § 607, the bureau files a consolidated return to the Court of Common Pleas within 60 days of the sale; former owners have 30 days from confirmation nisi to file objections/exceptions.
  • Distribution petition: Bureau petitions the court to confirm the distribution schedule (RETSL § 205(e)); rule to show cause served by first-class mail to each distributee including the former owner. 3-year surplus claim window under § 205(f).
  • Sheriff sales (mortgage foreclosure): The Lehigh County Sheriff conducts mortgage foreclosure sales on a monthly schedule (sample 2026 dates: June 26, July 17, August 28, September 25, October 23). Sales are held at Lehigh County Courthouse, Room 131, 455 W. Hamilton Street, Allentown, PA 18101 at 10:00 AM. Listings are searchable at https://salesweb.civilview.com/Sales/SalesSearch?countyId=51 (Tyler Technologies CivilView platform). As of June 2026, approximately 125 active listings. — source: https://salesweb.civilview.com/Sales/SalesSearch?countyId=51 (retrieved 2026-06-02)
  • Delinquent tax payment options: Online (credit/debit/eCheck), mail (check/MO to Elite Revenue Solutions), or in-person (cash or check at Tax Claim Bureau).

C6. Records Access

C7. Meta

sources:

needs_verification:

  • Specific surplus claim form URL / claim procedure form — The bureau publishes distribution PDFs and an outstanding checks list but the website does not display a dedicated notarized claim form or step-by-step claim procedure. Claimants should contact the bureau directly. Specific claim form PDF URL not retrieved.
  • Private sale details — Process and eligibility for Private Sales (the third sale type listed on the site) are not published on the official website.
  • Senior/hardship tax installment programs — Whether Lehigh County offers the hardship installment (10% down + monthly payments) or senior deferral programs similar to other RETSL counties (e.g., Berks) was not confirmed. needs_verification against official Tax Claim Bureau deferral pages.
  • Exact conditions-of-sale document for 2026 Upset/Judicial sales — The $1,000 deposit and$50 registration fee were confirmed via search-synthesized content from lehighcountytaxclaim.com and lehighcounty.org conditions-of-sale pages, but the authoritative 2026 conditions-of-sale PDFs were not directly rendered (lehighcounty.org returns SSL errors).
  • Recorder of Deeds LANDEX / ORA online deed search exact portal URL — The county uses the LANDEX system and its own ORA portal; exact URL for remote deed search (LANDEX Webstore or county ORA deed module) was not definitively pinned to a single accessible URL. The ORA main portal (home.lehighcounty.org/ORA.UI/) returned SSL errors on direct fetch.
  • Assessment office parcel search — The assessment portal at home.lehighcounty.org/ORA.UI/Public/PropertySearch returned SSL errors on direct fetch; confirmed via search as the official parcel search URL.
  • Post-Tyler validity of RETSL § 205(f) 3-year surplus forfeiture — inherited open question from pennsylvania; no Lehigh-specific ruling or county policy change identified.
  • Sheriff’s deposit / registration requirements for mortgage-foreclosure sales — CivilView platform confirms sale listing; specific bidder deposit amount and registration process for sheriff sales not retrieved.

cross_links: pennsylvania, right-of-redemption, surplus-funds, third-party-recovery-rules, due-process-notice, tyler-v-hennepin-county, fouse-v-saratoga-partners, tracy-v-county-of-chester, bankruptcy-automatic-stay, undivested-liens-upset-sale, surplus-3-year-forfeiture

changelog:

  • 2026-06-02 — Initial population (autoresearch wave 1). All major official pages at lehighcountytaxclaim.com retrieved and verified. Sale dates (2025: Sept 10 upset / Oct 1 judicial; 2026: Sept 9 upset / Oct 7 judicial), sale location (Cedar Crest College, Alumnae Hall), in-person format, $50 registration fee,$1,000 deposit, bidder affidavit requirement, no same-day registration, full-payment-by-4-PM-sale-day rule, 30-day challenge window, surplus distribution PDFs and outstanding surplus checks list all confirmed from official county sources. lehighcounty.org returns SSL certificate errors and could not be directly fetched; those pages confirmed via search synthesis. Sheriff sale dates and CivilView platform confirmed from salesweb.civilview.com (directly retrieved).

▸ For Investors / Operators — Lehigh County conducts both its upset sale (September 9, 2026) and judicial sale (October 7, 2026) in-person at Cedar Crest College, Alumnae Hall, administered by contracted agent Elite Revenue Solutions. Registration must be completed in person at the Tax Claim Bureau at least 10 days before each sale (no same-day registration); the $50 non-refundable fee and a bidder's affidavit are required. A$1,000 deposit (or the bid price if lower) is due in full by 4:00 PM on sale day by cashier’s/certified check or money order — no refunds. Upset-sale title is subject to all undivested liens (RETSL § 609); judicial-sale title is free and clear. The county also has monthly Sheriff’s Sales for mortgage foreclosures via CivilView at the Courthouse (Room 131, 455 W. Hamilton Street) on a monthly schedule. There is no post-sale right of redemption under RETSL.

▸ For Former Owners — Lehigh County’s Tax Claim Bureau (Elite Revenue Solutions) publishes an “Unclaimed Surplus Funds as of 12-16-25” list and archived distribution sheets at lehighcountytaxclaim.com/outstanding-surplus-checks. Former owners have a 3-year window under RETSL § 205(f) before unclaimed surplus is redistributed to taxing districts. Contact the bureau (17 S. 7th Street, Room 120, Allentown; 610-782-3119) to present your claim; the bureau will notify you by first-class mail as part of the Court of Common Pleas confirmation process. No dedicated claim form PDF was located — contact the bureau directly for paperwork.

Legal information, not legal advice. This page summarizes Lehigh County, Pennsylvania tax and mortgage foreclosure procedures from primary and official sources as of the last_verified date. Lehigh County operates under RETSL (Act 542); there is no post-sale redemption for tax-claim sales. Verify all procedures, deadlines, and fee amounts against official county pages (lehighcountytaxclaim.com, lehighcounty.org) and the cited statutes before acting. Last verified: 2026-06-02.

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