Luzerne County, Pennsylvania — Tax Sale & Surplus Procedure
Local operations layer. The legal framework (RETSL redemption rules, surplus rights, statutes, case law) lives on the parent page → pennsylvania. This page covers how Luzerne County actually runs it: the in-person auction venue, sale calendar, registration requirements, surplus distribution, land-bank trump bids, and all offices/portals. Legal information, not legal advice. Last verified: 2026-06-02.
C0. Identity
- County seat: Wilkes-Barre, PA 18711
- Population (2020 census): 325,613
- FIPS: 42079
- Recording unit: county (Recorder of Deeds)
- Parent legal framework: pennsylvania — Luzerne is a fourth-class county governed by RETSL (Act 542, 72 P.S. §§ 5860.101–5860.803); the Tax Claim Bureau (not the sheriff) conducts upset, judicial, and repository sales. No post-sale right of redemption. The sheriff conducts mortgage-foreclosure sales.
- Bureau agent: Elite Revenue Solutions, LLC — private firm acting as agent for the Luzerne County Tax Claim Bureau; all tax-sale operations are run through Elite Revenue. Director: Sean P. Shamany. — https://luzernecountytaxclaim.com/
C1. Local Tax Sale
Conducts own sale? Yes — the Luzerne County Tax Claim Bureau (operated by Elite Revenue Solutions, LLC as agent) runs all three RETSL sale types plus a “special upset sale.”
Platform: In-person auction at King’s College Scandlon Physical Education Center (Auxiliary Gym), 150 N. Main Street, Wilkes-Barre, PA 18701. The county does not use Bid4Assets or a comparable online platform; all bidding occurs at the physical venue. Property listings and sale notices are posted at https://luzernecountytaxclaim.com/. Delinquent-tax payment search is available at https://eliterevenue.rba.com/taxes/luzerne/tri.asp (non-certified). — Sources: 2026 Upset Sale Notice (directly extracted PDF, luzernecountytaxclaim.com/wp-content/uploads/2026/03/Upset-Sale-Notice-4-23-26.pdf); main bureau website.
Sale Calendar (2026)
| Sale type | Date | Time | Notes |
|---|---|---|---|
| Special Upset Sale | April 23, 2026 | 10:00 AM | Collects 2023 and prior taxes |
| Judicial Sale | August 6, 2026 | 10:00 AM | Free-and-clear sale (RETSL § 612) |
| Upset Sale | September 24, 2026 | 10:00 AM | Annual upset sale; 2023-and-prior taxes |
| Sheriff sale (mortgage) | 1st Friday of every other month (bimonthly) | 10:30 AM | At 200 N. River St. Courthouse; for mortgage/judgment defaults only |
Typical biennial pattern: The county has historically run a spring special upset sale plus a fall upset sale annually. The judicial sale follows the upset sale to clear unsold parcels (free and clear). Repository sales are available on a rolling basis.
Sheriff sale 2026 dates: February 6, April 10, June 12, August 7, October 2, December 4 (all 2026, courthouse). — Source: sheriffsale.luzernecounty.org/sheriff.salelisting/ (directly fetched, 2026-06-02).
Sources: 2026 Special Upset Sale Notice (PDF directly extracted, 2026-06-02); bureau main page (luzernecountytaxclaim.com, fetched 2026-06-02); Sheriff Sale Listings portal (fetched 2026-06-02).
Registration & Deposit
Per the 2026 Upset Sale Notices (both April and September notices directly extracted), the following requirements apply:
- Registration is in person only — “REGISTRATION MUST BE COMPLETED IN PERSON AND NO LESS THAN TEN DAYS PRIOR TO EACH TAX SALE.”
- Deadline: No later than 4:00 PM ten days before each sale (e.g., April 10, 2026 for the April 23 sale; September 5, 2025 for the September 18, 2025 sale).
- Registration fee: $50.00 (paid at time of in-person registration).
- Seating: “Due to limited seating, only registered bidders will be permitted to enter the sale. All others will be asked to leave.”
- Registration forms (bidder’s affidavit and certification) are available at the Tax Claim Bureau office or at https://luzernecountytaxclaim.com/.
Payment on sale day: “PAYMENT BY THE SUCCESSFUL BIDDER IS DUE THE DAY OF SALE AND SHALL BE MADE IN THE FORM OF CASH, CERTIFIED CHECK, OR MONEY ORDER” — full payment due by 4:00 PM on the day of sale. Failure to pay forfeits the bid and bars the bidder from future sales.
Source: 2026 April Upset Sale Notice (PDF extracted, luzernecountytaxclaim.com/wp-content/uploads/2026/03/Upset-Sale-Notice-4-23-26.pdf, retrieved 2026-06-02); 2025 September Upset Sale Notice (PDF extracted, luzernecountytaxclaim.com/wp-content/uploads/2025/08/Luzerne-County-9-18-25-Upset-Sale-Notice.pdf, retrieved 2026-06-02).
Bidder Eligibility Requirements (RETSL §§ 501-A, 619a + local conditions)
Per both 2026 and 2025 Upset Sale Notices (directly extracted):
- Must certify no delinquent real estate taxes owed to taxing bodies within Luzerne County, and not acting on behalf of anyone who is delinquent. — 72 P.S. § 5860.619a.
- Must certify no delinquent municipal utility bills owed to municipalities within Luzerne County. — 72 P.S. § 5860.619a.
- Must certify no revoked landlord license in any Luzerne County municipality, and not acting on behalf of any person whose license was revoked. — 72 P.S. § 5860.601(d).
- Owners may not purchase their own property (RETSL § 618). This bar extends through name changes and related business entities with any ownership interest.
- Prospective buyers are “strongly urged” to obtain a title examination prior to bidding.
Delinquent Interest Rate
9% per year (¾ of 1% per month), effective February 1 of each year. — Confirmed verbatim in both directly-extracted 2026 and 2025 sale notices: “Interest accrues at the rate of 9% per year, at ¾% each month effective February 1, of each year.”
Delinquent List
- Online delinquent/parcel search (non-certified): https://eliterevenue.rba.com/taxes/luzerne/tri.asp — searchable by parcel number or owner name; not a certified search.
- Sale property listings and archives (2010–present) posted at https://luzernecountytaxclaim.com/tax-sales/.
- Repository listing (current as of May 13, 2026) available at https://luzernecountytaxclaim.com/repository/.
Upset-Sale Lien Trap
The upset-sale deed is subject to all recorded liens/mortgages not included in the upset price (RETSL § 609). Both sale notices state: “the TAX CLAIM BUREAU is selling the TAXABLE INTEREST and the property is offered for sale… without any guarantee or warranty whatever… Lien holders were not notified and all properties are being sold subject to any existing liens.” Only a judicial sale (RETSL § 612) delivers free-and-clear title. — undivested-liens-upset-sale
Repository Sales
Properties unsold at the judicial sale are placed in the repository and may be sold “without notice” to any bidder. All bids require written approval from every taxing district in which the property is located (County, City/Municipality, and School District). Required documents: Repository Sale Policy, current Repository Listing, and Repository Bid Form — available at https://luzernecountytaxclaim.com/repository/. — Source: bureau website (fetched 2026-06-02).
C2. Local Redemption → framework: right-of-redemption
No post-sale right of redemption under RETSL. Both 2026 sale notices state verbatim: “THERE WILL BE NO REDEMPTION PERIOD AFTER THE DATE OF THE SALE” and “There is no redemption after the property is sold and all sales will be final.”
Pre-sale cure: The owner may stop the sale by paying all delinquent taxes, fees, interest, penalties, and costs prior to the day of the public auction (cash, cashier’s check, money order, or certified check only). “The right to redeem the property expires on [sale date] at 10:00 a.m.” — Bureau sale notices (directly extracted).
Installment agreement (RETSL § 603): At the bureau’s option, the sale may be stayed if the owner enters into an installment agreement before the sale date. The bureau is prohibited from entering into a new installment agreement within three years of any default on a prior agreement. — 2026 sale notice.
Where to redeem (pre-sale payment):
- Walk-in: Luzerne County Tax Claim Bureau, 20 N. Pennsylvania Ave., Floor 3, Penn Place Building, Wilkes-Barre, PA 18701; Mon–Fri 9:00 AM–4:30 PM
- Hazleton office: 40 N. Church St., Hazleton, PA 18201; Mon–Fri 9:00 AM–1:00 PM
- Online payment: https://luzernecountytaxclaim.com/make-a-payment/ (electronic check $1.50 flat fee; debit/credit 2.5% fee) — also https://ecs.luzernecounty.org/taxes/tri_msb.asp via the Treasurer’s office portal.
- Phone: (570) 825-1512 | Hazleton: (570) 459-0252 | Toll-free: (844) 514-5091
- Fax: (570) 820-6339 | TDD: (570) 825-1860
- Email: info@eliterevenue.com
Sources: 2026 sale notices (directly extracted); luzernecountytaxclaim.com/contact-us/ (fetched 2026-06-02); luzernecounty.org/297/County-Tax-Collection (fetched 2026-06-02).
C3. Local Surplus / Excess Proceeds → framework: surplus-funds
Entitlement: “If the property is not redeemed from public sale and you are the record owner, then you are entitled to sale proceeds which exceed taxes, interest, penalties, costs, Commonwealth Liens, Municipal Liens, Government Liens and Judgment Liens.” — Verbatim from both 2026 and 2025 sale notices (directly extracted).
Claim Filing Venue
| Field | Details |
|---|---|
| Office | Luzerne County Tax Claim Bureau (operated by Elite Revenue Solutions, LLC) |
| Walk-in address | 20 N. Pennsylvania Ave., Floor 3, Penn Place Building, Wilkes-Barre, PA 18701 |
| Mailing address | Elite Revenue Solutions, LLC, 200 N. River Street, Wilkes Barre, PA 18711 |
| Phone | (570) 825-1512 |
| info@eliterevenue.com | |
| Hours | Mon–Fri 9:00 AM–4:30 PM |
Surplus funds list: The Tax Claim Bureau publishes Tax Sale Distribution and Surplus Funds Lists organized by sale year (2010–2023 currently posted) at https://luzernecountytaxclaim.com/tax-sale-distributions-surplus-funds-list/. A separate page tracks outstanding surplus checks at https://luzernecountytaxclaim.com/outstanding-surplus-checks.html.
Distribution workflow: Under RETSL § 205(e), the Tax Claim Bureau petitions the Court of Common Pleas to confirm the distribution schedule; the prior owner (and other distributees) are served by first-class mail with a rule to show cause. Absent objection, the court confirms absolutely. The Sheriff’s Department confirmed (in a 2020 public-records response, directly retrieved) that the Sheriff sends out checks for any funds remaining after sheriff’s sales are concluded; for tax sales, all distributions are through the Tax Claim Bureau / Elite Revenue.
Claim deadline: 3 years from the sale date (RETSL § 205(f)). After 3 years without a claim, surplus is distributed to the taxing districts. — surplus-3-year-forfeiture
Documentation required: needs_verification — the Luzerne County Tax Claim Bureau has not published a standalone surplus-claim procedure document comparable to Cumberland County’s. Based on RETSL § 205(e) and the bureau’s reference to “Petition for Distribution packets,” a notarized claim form + photo ID is expected; estates likely need a short certificate. Contact the bureau directly for current forms.
Unclaimed-funds list published: Yes — see https://luzernecountytaxclaim.com/tax-sale-distributions-surplus-funds-list/ and https://luzernecountytaxclaim.com/outstanding-surplus-checks.html.
Sources: 2026/2025 sale notices (directly extracted); bureau surplus page (fetched 2026-06-02); 2020 Luzerne County Open Records response (PDF directly extracted, luzernecounty.org/DocumentCenter/View/23620/2020-076-Tax-Surplus-Info, retrieved 2026-06-02).
▸ For Investors / Operators — Luzerne County uses in-person-only upset and judicial sales at King’s College Scandlon Physical Education Center (150 N. Main St., Wilkes-Barre); registration must be completed in person at least 10 days before each sale ($50 fee); full payment (cash, certified check, or money order) is due by 4:00 PM on sale day. Upset-sale deeds remain subject to all undivested liens under RETSL § 609 — only a judicial-sale deed (August 6, 2026) delivers free-and-clear title. Three land banks hold trump-bid authority in 16 specific municipalities (see C10) and may acquire properties at the opening bid before public bidding begins.
▸ For Former Owners — If the sale proceeds exceed taxes, interest, penalties, costs, and recorded liens, you are entitled to the surplus under RETSL. Surplus funds lists (organized by sale year 2010–2023) are published at luzernecountytaxclaim.com/tax-sale-distributions-surplus- funds-list/. The claim is filed directly with the Luzerne County Tax Claim Bureau (Elite Revenue Solutions, LLC; 20 N. Pennsylvania Ave., Floor 3, Wilkes-Barre, PA 18701; 570-825-1512) within three years of the sale date; after three years, unclaimed surplus is distributed to the taxing districts under RETSL § 205(f).
C4. Offices & Contacts
| Office | Name | Address | Phone | URL |
|---|---|---|---|---|
| Tax Claim Bureau / Elite Revenue | Sean P. Shamany, Director | 20 N. Pennsylvania Ave., Floor 3, Wilkes-Barre, PA 18701 (walk-in); mailing: 200 N. River St., Wilkes Barre, PA 18711 | (570) 825-1512 | https://luzernecountytaxclaim.com/ |
| Treasurer’s Office | (name not retrieved) | Penn Place 3rd Floor, 20 N. Pennsylvania Ave., Wilkes-Barre, PA 18711 | 570-830-5129 | https://www.luzernecounty.org/295/Treasurers-Office |
| Recorder of Deeds | (name not retrieved) | 153 N. River St. (physical); 200 N. River St. (mailing), Wilkes-Barre, PA 18711 | 570-825-1641 | https://www.luzernecounty.org/607/Recorder-of-Deeds |
| Prothonotary (Clerk of Court) | Molly Lukasavage (Dept. Manager) | 200 N. River St., Wilkes-Barre, PA 18711 | 570-825-1745 | https://www.luzernecounty.org/594/Prothonotary |
| Sheriff | Brian M. Szumski, Sheriff | 200 N. River St., Courthouse Basement Level, Wilkes-Barre, PA 18711 | 570-825-1651 | https://www.luzernecounty.org/544/Sheriff-Sales |
| Assessment Office | (name not retrieved) | 153 N. River St. (physical); 200 N. River St. (mailing), Wilkes-Barre, PA 18711 | 570-825-1540 | https://www.luzernecounty.org/151/Assessment-Office |
C5. Local Procedure Notes
- In-person-only registration — unlike counties using Bid4Assets or other online platforms, Luzerne County requires all bidder registration to be completed in person at the bureau, not by mail or online, and no less than 10 days before the sale. This reflects the 2021 state legislation requirement (effective August 29, 2021).
- Same-day full payment — successful bidders must pay the full purchase price by 4:00 PM on the day of the sale (cash, certified check, or money order). Bad checks/money orders trigger criminal referral to the District Attorney under 18 Pa. C.S.A. § 4105 (felony of the third degree).
- Land-bank “trump bid” authority — three land banks exercise statutory trump-bid rights (68 P.S. § 2117(c)(3)) in the following 16 Luzerne County municipalities before properties go to public auction: Ashley Borough, Avoca Borough, City of Hazleton, City of Nanticoke, City of Wilkes-Barre, Dupont Borough, Duryea Borough, Exeter Borough, Hanover Township, Jenkins Township, Municipality of Kingston, Newport Township, Pittston City, Pittston Township, Plains Township, West Pittston Borough. The three land banks are: North East Pennsylvania Land Bank Authority, Lower South Valley Land Bank, and City of Hazleton Land Bank. — 2026 sale notice (verbatim, directly extracted).
- Demolition and Rehabilitation Fund: Ordinance O-2025-18 (Act 48 of 2024) established a Demolition and Rehabilitation Fund; a fee is collected from purchasers at tax sales by the Tax Claim Bureau. A separate recorder-of-deeds fee of $15.00 per deed/mortgage takes effect July 1, 2026 (Ordinance O-2026-08). needs_verification for the per-parcel purchaser fee amount at tax sales.
- Special upset sales — Luzerne County has conducted spring “special upset sales” in addition to the standard September upset sale. In 2026 the special upset sale was April 23; in 2024 it was April 25. This is a county-specific practice not universal under RETSL.
- Delinquency threshold: Properties with real estate taxes delinquent for two or more years are eligible for the upset sale. — Bureau website (fetched 2026-06-02).
- No online bidding — the county does not currently use an online auction platform; all bids are cast in person at the venue.
- Hazleton satellite office for Tax Claim Bureau: 40 N. Church St., Hazleton, PA 18201; Mon–Fri 9:00 AM–1:00 PM; phone (570) 459-0252.
- Sheriff’s sale (mortgage foreclosure): Bimonthly on the first Friday of every other month at 10:30 AM. Winning bidder must pay 10% by noon on the day of sale; balance due within ten days. Accepted payments: money orders, certified checks, attorney checks only. Deed processing may take up to 60 days. Properties sold “AS IS.” — luzernecounty.org/544/Sheriff-Sales (fetched 2026-06-02).
C6. Records Access
C8. Title & Quiet Title
Title type: Tax deed — RETSL upset-sale deed (subject to undivested liens, RETSL § 609) or judicial-sale deed (free and clear, RETSL § 612). Not a lien-certificate state.
Quiet title required? Practically yes for title insurability, especially after an upset-sale purchase. Most title companies will not insure a Pennsylvania tax-sale property for a minimum of 2–3 years after the sale without a completed quiet title action. As an alternative, Tax Title Services (taxtitleservices.com) offers a certification process accepted by some title underwriters in lieu of a court action for PA tax deeds — can qualify for title insurance in 30–40 days. — Sources: taxtitleservices.com/quiet-title-action-pennsylvania (fetched 2026-06-02); general PA practice confirmed by multiple secondary sources.
Quiet title action:
- Required? Not legally mandated but practically required for insurable title.
- Type: Judicial — filed as a civil action in the Court of Common Pleas, Luzerne County (filed with the Prothonotary).
- Court: Court of Common Pleas, Luzerne County — Prothonotary’s Office, 200 N. River Street, Wilkes-Barre, PA 18711; phone 570-825-1745.
- Governing rules: 231 Pa. Code Subchapter D (Action to Quiet Title) — the action must be brought in the county where the land is located (or partially located); commenced by filing a complaint with the Prothonotary. — https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/231/chapter1000/subchapDtoc.html&d=reduce
- Typical timeline: Minimum ~6 months for an uncontested action; 12–24 months if contested.
- Typical cost range: Approximately $2,500–$5,000+ for an uncontested matter (attorney fees $1,500–$4,000 + court filing fees ~$250–$500 + service of process and publication costs $125–$400). needs_verification for current Luzerne County Prothonotary filing fees specifically.
- Deed seasoning: Title insurers typically wait 2–3 years post-tax-sale without a court action; with a quiet title decree or Tax Title Services certification, some insurers will act sooner.
Title insurers active locally: needs_verification — no Luzerne County-specific underwriter list was retrieved. Pennsylvania tax deeds generally have limited insurer availability without quiet title. National underwriters (Fidelity, First American, Stewart, Old Republic) and regional PA title agents are active in the county; willingness to insure varies by underwriter and sale type (judicial > upset).
Sources: taxtitleservices.com/quiet-title-action-pennsylvania (fetched 2026-06-02); pacodeandbulletin.gov 231 Pa. Code Ch. 1000 (reference); luzernecounty.org/594/Prothonotary (fetched 2026-06-02); secondary quiet-title cost sources (search results 2026-06-02).
C9. Purchaser Obligations
Subsequent tax payment office:
- Luzerne County Tax Claim Bureau (Elite Revenue Solutions): 20 N. Pennsylvania Ave., Floor 3, Penn Place Building, Wilkes-Barre, PA 18701; (570) 825-1512; https://luzernecountytaxclaim.com/make-a-payment/. For delinquent/returned taxes (prior-year balances). Current-year county taxes paid to the Treasurer’s Office: Penn Place 3rd Floor, 20 N. Pennsylvania Ave., Wilkes-Barre, PA 18711; (570) 830-5129. Municipal and school-district taxes are paid to the applicable local tax collector (list at https://luzernecountytaxclaim.com/local-tax-collectors/).
Notice to owner procedure: Under RETSL § 205(e), the Tax Claim Bureau (not the purchaser) is responsible for serving the prior owner with notice of the proposed distribution schedule (rule to show cause, by first-class mail). The purchaser is not separately required to provide notice to the former owner — the bureau handles distribution notification approximately 90 days after sale. needs_verification for any Luzerne-specific local rule requiring purchaser notice.
Redemption payment office: There is no post-sale right of redemption under RETSL for Luzerne County (third through eighth class county). Pre-sale cure payments go to the Tax Claim Bureau at the addresses listed in C2 above. — Sale notices (directly extracted); pennsylvania Module 2.
Occupancy and access during and after sale: RETSL provides no right of possession to the purchaser during any redemption period (there is none). After the deed is delivered (typically several months post-confirmation), the purchaser holds title and may seek possession through ejectment or other lawful process. Upset-sale purchasers take subject to all undivested liens and should not assume the property is free of encumbrances. needs_verification for local practice on possession after the deed issues.
C10. Local Restrictions
Right of first refusal / trump bid active locally? Yes — three land banks hold statutory “trump bid” authority under 68 P.S. § 2117(c)(3) and may acquire properties before they go to public auction by paying the starting bid. The following 16 municipalities are subject to trump-bid authority in Luzerne County tax sales:
Ashley Borough, Avoca Borough, City of Hazleton, City of Nanticoke, City of Wilkes-Barre, Dupont Borough, Duryea Borough, Exeter Borough, Hanover Township, Jenkins Township, Municipality of Kingston, Newport Township, Pittston City, Pittston Township, Plains Township, West Pittston Borough.
Land banks operating in Luzerne County:
| Land Bank | Municipalities Served | URL |
|---|---|---|
| North East Pennsylvania Land Bank Authority (NEPA Land Bank) | Pittston, Avoca, Dupont, Duryea, Exeter, West Pittston, Jenkins Twp., Plains Twp., Pittston Twp. | https://www.nepalandbank.com/ |
| Lower South Valley Land Bank | Wilkes-Barre, Nanticoke, Ashley, Kingston, Newport Twp., Hanover Twp. | needs_verification — website not retrieved |
| City of Hazleton Land Bank | Hazleton (and possibly Hazle Township) | needs_verification — website not retrieved |
Proposed county-wide land bank (2026): As of March 2026, Luzerne County Council was considering an ordinance to create a county-wide land bank to serve the ~60 municipalities not already covered by an existing land bank. The proposal required majority Council passage plus a public hearing. Status as of June 2026: needs_verification — no confirmation of Council approval was retrieved.
Entity / insider restrictions: RETSL § 618 bars the owner of a property from purchasing their own property at a tax sale. This bar is not defeated by a name change or change of business status; “owner” includes any individual, partner, shareholder, or trust with any ownership interest in the property. — 2026 sale notice (verbatim, directly extracted); 72 P.S. § 5860.618.
Sources: 2026/2025 sale notices (directly extracted); NEPA Land Bank website (fetched 2026-06-02); Times Leader search results re: land bank proposal (2026-06-02); luzernecounty.org/503/Ordinances (fetched 2026-06-02).
C7. Meta
sources:
- {type: official, url: https://luzernecountytaxclaim.com/wp-content/uploads/2026/03/Upset-Sale-Notice-4-23-26.pdf, retrieved: 2026-06-02} — 2026 Special Upset Sale Notice (April 23, 2026); full text directly extracted via pdftotext. Confirms sale venue, $50 registration fee, in-person only, 10-day pre-registration, payment-due-day-of-sale, land-bank trump bid municipalities (68 P.S. § 2117(c)(3)), bidder eligibility requirements (§§ 619a, 601(d), 618), 9%/year interest rate, surplus entitlement statement, no-redemption clause, Sean P. Shamany as director.
- {type: official, url: https://luzernecountytaxclaim.com/wp-content/uploads/2025/08/Luzerne-County-9-18-25-Upset-Sale-Notice.pdf, retrieved: 2026-06-02} — 2025 September Upset Sale Notice; full text directly extracted. Corroborates all 2026 notice provisions; confirms same $50 fee, same venue (150 N. Main St.), same bidder requirements, same 9%/year interest rate, same trump-bid municipalities, same surplus language.
- {type: official, url: https://luzernecountytaxclaim.com/, retrieved: 2026-06-02} — Tax Claim Bureau main page; 2026 sale calendar (April 23 special upset, August 6 judicial, September 24 upset), office address (20 N. Pennsylvania Ave., Floor 3), hours (Mon–Fri 9–4:30), Hazleton office.
- {type: official, url: https://luzernecountytaxclaim.com/tax-sales/, retrieved: 2026-06-02} — Tax sales page; confirms three 2026 sale types; surplus funds section; demolition & rehabilitation fund ordinance.
- {type: official, url: https://luzernecountytaxclaim.com/upset-sale/, retrieved: 2026-06-02} — Upset sale page; confirms two-year delinquency eligibility; bidder’s affidavit requirement; no warranty; § 602 notice (two newspapers + Luzerne Legal Register ≥30 days prior); sale archives 2010–present.
- {type: official, url: https://luzernecountytaxclaim.com/repository/, retrieved: 2026-06-02} — Repository sale page; confirms “without notice” sales; all-taxing-district approval; 24 property type codes; Repository Listing current as of May 13, 2026.
- {type: official, url: https://luzernecountytaxclaim.com/contact-us/, retrieved: 2026-06-02} — Contact page; phone (570) 825-1512, Hazleton (570) 459-0252, toll-free (844) 514-5091, fax (570) 820-6339; email info@eliterevenue.com; mailing address 200 N. River St.; walk-in 20 N. Pennsylvania Ave.
- {type: official, url: https://sheriffsale.luzernecounty.org/sheriff.salelisting/, retrieved: 2026-06-02} — Sheriff sale listings portal; confirms 2026 bimonthly dates (Feb 6, Apr 10, Jun 12, Aug 7, Oct 2, Dec 4); 10% down at noon; balance within 10 days.
- {type: official, url: https://www.luzernecounty.org/544/Sheriff-Sales, retrieved: 2026-06-02} — Sheriff Sales page; confirms bimonthly at 10:30 AM; 10% by noon; balance within 10 days; money orders/certified checks/attorney checks only; deed up to 60 days.
- {type: official, url: https://www.luzernecounty.org/594/Prothonotary, retrieved: 2026-06-02} — Prothonotary; 200 N. River St., Wilkes-Barre, PA 18711; phone 570-825-1745; fax 570-825-1757; Molly Lukasavage, Dept. Manager.
- {type: official, url: https://www.luzernecounty.org/607/Recorder-of-Deeds, retrieved: 2026-06-02} — Recorder of Deeds; 153 N. River St. (physical) / 200 N. River St. (mailing); phone 570-825-1641; hours Mon–Fri 9–4:30 (filing deadline 4:20 PM); Landex Remote, Landex Webstore (1968+), IQS Infodex (1787–1967); $15 recording fee increase July 1, 2026 (Ordinance O-2026-08).
- {type: official, url: https://www.luzernecounty.org/297/County-Tax-Collection, retrieved: 2026-06-02} — Treasurer’s tax collection; Treasurer phone 570-830-5129; 2026 tax year: issue Feb 20, rebate through Apr 21, face through Jun 23, penalty Jun 24–Dec 31; online payment at ecs.luzernecounty.org/taxes/tri_msb.asp.
- {type: official, url: https://www.luzernecounty.org/151/Assessment-Office, retrieved: 2026-06-02} — Assessment Office; 153 N. River St. (physical) / 200 N. River St. (mailing); phone 570-825-1540; email LCassessment@luzernecounty.org; fax 570-825-1763.
- {type: official, url: https://www.luzernecounty.org/1331/GISMapping-Portals, retrieved: 2026-06-02} — GIS portals; free viewer (PIN, owner, assessed values, aerial) at gis.luzernecounty.org/portal/…; subscription portal (mailing address, deed book/page, zoning) at luzernecounty.azurewebsites.net/.
- {type: official, url: https://www.luzernecounty.org/864/Document-Search, retrieved: 2026-06-02} — Document/deed search; Landex Remote ($0.10/min +$0.15/copy, 1968+); Landex Webstore (1993+); IQS/Infodex (1787–1967, free search); in-person at 153 N. River St.
- {type: official, url: https://www.luzernecounty.org/503/Ordinances, retrieved: 2026-06-02} — Luzerne County ordinances; O-2025-18 (Demolition and Rehabilitation Fund, Act 48 of 2024, collected by Tax Claim Bureau from purchasers); O-2026-08 ($15 recorder fee for demolition fund, effective July 1, 2026); no land bank ordinance listed in 2026.
- {type: official, url: https://www.luzernecounty.org/DocumentCenter/View/23620/2020-076-Tax-Surplus-Info, retrieved: 2026-06-02} — 2020 Luzerne County Open Records Response; PDF directly extracted; Luzerne County Sheriff’s Dept. confirmed “no surplus funds held by our Sheriff’s department”; directed to Tax Claim Bureau/Elite Revenue for all tax-sale surplus; confirms Sheriff sends checks after mortgage-foreclosure sales.
- {type: official, url: https://www.nepalandbank.com/faqs, retrieved: 2026-06-02} — NEPA Land Bank Authority FAQ/website; 9 municipalities in Luzerne County; address 35 Broad St. Suite 202, Pittston PA 18640; phone (570) 654-4601.
- {type: secondary, url: https://www.taxtitleservices.com/quiet-title-action-pennsylvania, retrieved: 2026-06-02} — Tax Title Services PA quiet title page; confirms 2–3 year insurer wait without court action; 6-month minimum court timeline; cost exceeds $4,500 average; 30–40 day certification alternative; most title companies in PA accept their certification.
needs_verification:
- Surplus claim form / procedure document — Luzerne County has not published a standalone surplus-claim-procedure document comparable to Cumberland County’s. Required documentation (notarized form + photo ID + short certificate for estates) is inferred from RETSL § 205(e) and general PA practice; not confirmed by a directly-retrieved Luzerne-specific document.
- Lower South Valley Land Bank website/URL — not retrieved; existence confirmed by official sale notice and news reports only.
- City of Hazleton Land Bank website/URL — not retrieved; existence confirmed by official sale notice only.
- County-wide land bank ordinance status — proposal was before Council as of March 2026; Council passage and public hearing required; final status not confirmed.
- Demolition and Rehabilitation Fund per-parcel purchaser fee amount — O-2025-18 imposes a fee “from purchasers at sales,” amount not retrieved from the ordinance text.
- Prothonotary filing fee for quiet title — general PA range $250–$500 cited; Luzerne County-specific current fee schedule not retrieved.
- Title insurers active in Luzerne County for tax deeds — no underwriter-specific list retrieved; industry standard practice described only.
- Luzerne County class designation — stated as “fourth class” based on population (~325,613); confirm official classification (PA county classes run first through eighth based on population decennial census).
- Treasurer’s office current officer name — not retrieved from official sources.
- Recorder of Deeds current officer name — not retrieved from official sources.
- Assessment Office current officer name — not retrieved from official sources.
cross_links: pennsylvania, right-of-redemption, surplus-funds, third-party-recovery-rules, due-process-notice, undivested-liens-upset-sale, surplus-3-year-forfeiture, tyler-v-hennepin-county, tracy-v-county-of-chester, bankruptcy-automatic-stay, federal-tax-lien-redemption
changelog:
- 2026-06-02 — Initial population. Two official sale notices (April 2026 and September 2025) directly extracted via pdftotext from county-published PDFs; all key operational data (registration fee, payment terms, interest rate, land-bank trump bid provisions, bidder eligibility, surplus entitlement language) sourced from directly-extracted documents. All office addresses, phone numbers, and portal URLs sourced from directly-fetched official luzernecounty.org pages. Open Records response PDF (2020) directly extracted confirming surplus held by Tax Claim Bureau, not sheriff.
▸ For Investors / Operators — Luzerne County uses in-person-only upset and judicial sales at King’s College Scandlon Physical Education Center (150 N. Main St., Wilkes-Barre); registration must be completed in person at least 10 days before each sale ($50 fee); full payment (cash, certified check, or money order) is due by 4:00 PM on sale day. Upset-sale deeds remain subject to all undivested liens under RETSL § 609 — only a judicial-sale deed (August 6, 2026) delivers free-and-clear title. Three land banks hold trump-bid authority in 16 specific municipalities (see C10) and may acquire properties at the opening bid before public bidding begins.
▸ For Former Owners — If the sale proceeds exceed taxes, interest, penalties, costs, and recorded liens, you are entitled to the surplus under RETSL. Surplus funds lists (organized by sale year 2010–2023) are published at luzernecountytaxclaim.com/tax-sale-distributions-surplus- funds-list/. The claim is filed directly with the Luzerne County Tax Claim Bureau (Elite Revenue Solutions, LLC; 20 N. Pennsylvania Ave., Floor 3, Wilkes-Barre, PA 18701; 570-825-1512) within three years of the sale date; after three years, unclaimed surplus is distributed to the taxing districts under RETSL § 205(f).
Legal information, not legal advice. This page summarizes Luzerne County, Pennsylvania tax sale and surplus-recovery procedure from official county sources as of the last_verified date. Luzerne County operates under RETSL (Act 542, 72 P.S. §§ 5860.101–5860.803) — verify current sale dates, registration requirements, and claim deadlines directly with the Tax Claim Bureau (Elite Revenue Solutions, LLC) before acting. Last verified: 2026-06-02.