Philadelphia 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 Philadelphia County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

Critical jurisdictional note — Philadelphia is a first-class county under MCTLA. Philadelphia County operates under the Municipal Claims and Tax Liens Act (MCTLA / Act 153 of 1923), 53 P.S. §§ 7101–7505, not the RETSL / Act 542 framework used by all other PA counties. Tax and municipal-claim collections proceed by sheriff’s sale on a court judgment; there is no Tax Claim Bureau and no RETSL upset-sale / judicial-sale / repository sequence. Philadelphia is coextensive with Philadelphia County — it is both city and county. — see pennsylvania.

C0. Identity

• County seat: Philadelphia (city and county are coextensive)
• Population: approximately 1,603,797 (2020 Census)
• Recording unit: county
• FIPS: 42101
• Parent legal framework: pennsylvania — MCTLA sheriff’s sale → 9-month right of redemption for owner-occupied property → surplus via Pa.R.C.P. 3136 Schedule of Distribution → H.A.R.T. program for former owners. Statutes are not restated here.

C1. Local Tax Sale

• Conducts own sale? Yes — the Philadelphia Sheriff’s Office conducts all tax-delinquent and municipal-claim sheriff’s sales. There is no county Tax Claim Bureau; Philadelphia operates exclusively under MCTLA. The City may refer delinquent accounts to authorized collection law firms (GRB Law and Linebarger Goggan Blair & Sampson / LBR), both of which are authorized to bring properties to sheriff’s sale on the City’s behalf. The Department of Revenue also runs an in-house collection sale series. — Sources: phillysheriff.com/real-estate/how-sheriffs-sales-work-overview-of-the-sheriff-sale-process/ (retrieved 2026-06-02); phila.gov/services/payments-assistance-taxes/resolve-judgments-liens-and-debts/contact-a-collection-agency-to-resolve-a-debt/ (retrieved 2026-06-02)

• Platform: Bid4Assets (online auction) — all sheriff’s sales take place on the Bid4Assets Philadelphia Sheriff Sales webpage at 10 a.m. Sales resumed July 2024 after a ~3-year pause (March 2020–July 2024) stemming from a contracting dispute over the 2021 no-bid Bid4Assets agreement; a new compliant contract with the Law Department’s approval was signed under the Parker administration. In-person / offline bidding options are available via an Offline Bid Form on phillysheriff.com. — Sources: phillysheriff.com/sheriff-sales/ (retrieved 2026-06-02); inquirer.com/news/philadelphia-sheriff-tax-sales-resuming-bid4assets-20240725.html (retrieved 2026-06-02)

• Sale calendar:

  • Judicial mortgage foreclosure sales: first Tuesday of each month
  • Tax delinquent sales: four different tax sale series per month + one quarterly sale (per the Sheriff’s Office overview page). The four monthly tax-sale series are:
    • Revenue 0001–0300 series (in-house, Department of Revenue Law Division)
    • Linebarger 2000 series (collection properties)
    • GRB 4000 series (collection properties)
    • Linebarger 6000 series (funded liens)
  • All auctions open at 10 a.m. and close at 1 p.m. (with 5-minute overtime extension if bids arrive in the final 5 minutes).
  • A sale previously scheduled for a 2025 date was postponed to September 1, 2025 by Administrative Judge Daniel J. Anders, Trial Division (order dated July 1, 2025). — Sources: phillysheriff.com/real-estate/how-sheriffs-sales-work-overview-of-the-sheriff-sale-process/ (retrieved 2026-06-02); phillysheriff.com/sheriffs-sale-postponed-til-september-1st-2025/ (retrieved 2026-06-02)

• Registration & deposit (tax sales):

  • Bidders must be at least 18 years old and register free at Bid4Assets.com
  • Deposit: $500.00 +$35.00 non-refundable processing fee (per the Conditions of Sale for Tax Sales page, directly retrieved 2026-06-02). Note: The Sheriff’s FAQ page states the tax-sale deposit is $1,500; the discrepancy between the FAQ ($1,500) and the Conditions of Sale page ($500) is unresolved — see needs_verification.
  • Down payment (10%): 10% of purchase price or $600 (whichever is greater) due by 5:00 PM ET the first business day following the auction
  • Final balance (90%): due by 5:00 PM ET on the 15th calendar day after the auction (or next business day if the 15th falls on a weekend/holiday)
  • Minimum opening bid: $1,600 for tax delinquent properties; varies for tax collection / lien auctions
  • Bid increments after minimum: at least $1,000
  • Properties sold “AS IS” — no warranties; buyer performs own due diligence
  • The Sheriff may refuse bids from bidders with prior payment failures — Source: phillysheriff.com/real-estate/conditions-of-sale-for-tax-sales/ (retrieved 2026-06-02)

• Registration & deposit (mortgage foreclosure sales):

  • Same age/platform requirements as tax sales
  • Deposit: $5,000.00 +$35.00 non-refundable processing fee
  • Down payment (10%): same timeline as tax sales; if the $5,000 deposit exceeds 10%, the excess applies to remaining balance
  • Final balance (90%): same 15-calendar-day timeline
  • Minimum bid increment: at least $1,000 — Source: phillysheriff.com/real-estate/conditions-of-sale-mortgage/ (retrieved 2026-06-02)

• Bidder requirement — tax compliance: To purchase from any tax sale, buyers must be tax-compliant with the City. A Tax Compliance Certificate from the Department of Revenue is required at final settlement for tax-sale purchases. For mortgage foreclosure sales, compliance certification is not required at settlement. — Source: phillysheriff.com/real-estate/how-sheriffs-sales-work-overview-of-the-sheriff-sale-process/ (retrieved 2026-06-02)

• Delinquent list location: Properties listed for sale are published:

  • In the Legal Intelligencer (legal publication) and on a rotating basis in a paper of general circulation
  • Online at phillysheriff.com (property listing pages by sale type: phillysheriff.com/mortgage/ and phillysheriff.com/foreclosure/)
  • Each property is identified by a “book and writ number” alongside the address — Source: phillysheriff.com/real-estate/how-sheriffs-sales-work-overview-of-the-sheriff-sale-process/ (retrieved 2026-06-02)

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

• Governing statute: MCTLA 53 P.S. § 7293 (Philadelphia is a 1st-class county — MCTLA applies, not RETSL; no RETSL tax-sale deed is issued here). See pennsylvania Module 2 for the statutory text and case law.

• Tax sale redemption (MCTLA § 7293):

  • 9-month right of redemption running from the date of acknowledgment of the sheriff’s deed, available to: the owner of record, their assignees, and any party whose lien or estate was discharged by the sale.
  • Occupied property only — redemption is available only if the property was continuously occupied by the same individual or basic family unit as a residence for at least 90 days prior to the sale and remains occupied on the date of the sheriff’s deed acknowledgment. “The right of Redemption is only applicable if the property… is determined to be owner-occupied 90 days prior to the sale.” — § 7293(c) (cited in pennsylvania Module 2).
  • No redemption for vacant property — § 7293(c) expressly bars redemption of vacant property after deed acknowledgment.
  • Redemption amount: bid price + 10% interest + all taxes/municipal claims/liens paid + costs/expenses (with 10% interest) incurred by the purchaser. — Sources: 53 P.S. § 7293 (MCTLA); phillysheriff.com/faqs/ (retrieved 2026-06-02); phillysheriff.com/real-estate/how-sheriffs-sales-work-overview-of-the-sheriff-sale-process/ (retrieved 2026-06-02)

• Mortgage foreclosure redemption: NONE — Pennsylvania provides no post-sale right of redemption in judicial mortgage foreclosure. — see pennsylvania Module 4.

• Where to redeem: The property owner must petition the court (Court of Common Pleas, First Judicial District) to recover the property under § 7293. needs_verification: exact clerk/office and form for filing a redemption petition under § 7293 in Philadelphia’s First Judicial District.

• Local fees / deviations from state default: No local deviation identified beyond the statutory MCTLA formula; the 10% interest rate and 9-month period are set by statute.

• Contact: Philadelphia Sheriff’s Office Real Estate Department — 100 South Broad Street, 5th Floor, Philadelphia, PA 19110 — Phone: (215) 686-3565

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

Under MCTLA, the Philadelphia Sheriff collects proceeds from the sheriff’s sale and files a Schedule of Distribution with the Office of Judicial Records (formerly Prothonotary) within 30 days of the sale per Pa.R.C.P. 3136. After debts are satisfied, any remaining balance belongs to the former property owner (defendant).

• Claim filing venue:

  • Primary route — H.A.R.T. (Home Asset Recovery Team): The Philadelphia Sheriff’s Office operates the H.A.R.T. unit, which actively works to return unclaimed excess proceeds to former property owners. The program has returned over $20 million since 2012 without requiring finder’s fees. Former owners (defendants — the owner of record at the time the court ordered the sale) must:
    1. Download and complete the HART Claim Form (available at phillysheriff.com)
    2. Mail to: Philadelphia Sheriff’s Office, 100 South Broad Street, 5th Floor, Philadelphia, PA 19110
    • This form is only to be used by defendants. Other creditors with claims should contact the Real Estate Department directly.
  • Judicial route — Pa.R.C.P. 3136 exceptions: Any interested party may file written exceptions to the Sheriff’s proposed Schedule of Distribution within 10 days of the schedule being filed with the Office of Judicial Records (City Hall, Room 296). The court then determines exceptions and may appoint an auditor. The schedule must be filed within 30 days of the sale. — Sources: phillysheriff.com/real-estate/defendant-asset-recovery-team/ (retrieved 2026-06-02); phillysheriff.com/faqs/ (retrieved 2026-06-02); phillysheriff.com/what-are-the-next-steps/ (retrieved 2026-06-02); law.cornell.edu/regulations/pennsylvania/231-Pa-Code-r-3136 (retrieved 2026-06-02); pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/231/chapter3000/s3136.html (retrieved 2026-06-02)

• Claim form: HART Claim Form — downloadable from phillysheriff.com/real-estate/defendant-asset-recovery-team/ (the historical filename was HARTClaimForm03042020.pdf; direct PDF link returned 404 as of 2026-06-02 — form must be accessed via the HART page). needs_verification: current form URL and exact required supporting documents (e.g., photo ID, death certificate for heirs, short certificate for estates).

• Local deadline notes:

  • 10 days to file exceptions to the Schedule of Distribution (Pa.R.C.P. 3136)
  • 3 years until escheatment: The Sheriff’s Office holds excess proceeds for 3 years as trustee. Every October before escheatment is due, the Real Estate department provides Civil detectives with information about properties still containing excess proceeds; detectives use CLEAR (Thomson Reuters) to locate current addresses. After 3 years, unclaimed funds are escheated to the Pennsylvania Treasury Bureau of Unclaimed Property under PA’s Abandoned and Unclaimed Property statute. — Source: phillysheriff.com (HART/DART page content retrieved 2026-06-02); web search corroboration of the Benders Q&A document (phillysheriff.com/wp-content/uploads/2023/11/Benders-Questions-Procedure-for-Excess-Proceeds-and-Escheatment.pdf — PDF binary, not text-readable)

• Unclaimed list published? needs_verification — No dedicated public-facing unclaimed-surplus list for Philadelphia sheriff sales was located on an official page. Former owners may search the PA Treasury unclaimed property database (unclaimedproperty.patreasury.gov) after escheatment. The HART unit proactively contacts former owners before the 3-year deadline.

• Contact:

  • H.A.R.T. Unit / Real Estate Department: Philadelphia Sheriff’s Office, 100 South Broad Street, 5th Floor, Philadelphia, PA 19110
  • Phone: (215) 686-3565 (Real Estate line)
  • Email (for post-sale documents): sheriffrealestate@phila.gov
  • For funds after escheatment: PA Treasury, 1-800-222-2046 or unclaimedproperty.patreasury.gov — Sources: phillysheriff.com/real-estate/defendant-asset-recovery-team/ (retrieved 2026-06-02); phillysheriff.com/what-are-the-next-steps/ (retrieved 2026-06-02); patreasury.gov/unclaimed-property/ (retrieved 2026-06-02)

▸ For Investors / Operators — Philadelphia operates exclusively under MCTLA (53 P.S. §§ 7101–7505) — there is no Tax Claim Bureau, no RETSL upset-sale/judicial-sale sequence, and no in-person auction; all tax-delinquent and mortgage-foreclosure sales run on Bid4Assets at 10 a.m. Tax sale deposit is $500 +$35 non-refundable fee (FAQ says $1,500 — discrepancy unresolved; verify before bidding); 10% down payment by 5 p.m. the first business day, 90% balance by 5 p.m. the 15th calendar day. Purchasers at tax sales must obtain a Tax Compliance Certificate from the Department of Revenue at settlement. Factor in the documented deed-delivery backlog of 7+ months before committing capital.

▸ For Former Owners — The Philadelphia Sheriff’s H.A.R.T. (Home Asset Recovery Team) unit proactively contacts former owners about unclaimed excess proceeds from sheriff’s sales. To file directly, download the HART Claim Form from phillysheriff.com/real-estate/defendant-asset-recovery-team/, complete it, and mail to the Philadelphia Sheriff’s Office, 100 South Broad Street, 5th Floor, Philadelphia, PA 19110, (215) 686-3565. The Sheriff holds excess proceeds for 3 years as trustee before escheating to the PA Treasury Bureau of Unclaimed Property (unclaimedproperty.patreasury.gov, 1-800-222-2046). Any party may also file written exceptions to the Schedule of Distribution within 10 days of filing at the Office of Judicial Records, City Hall Room 296.

C4. Offices & Contacts

Sources: phillysheriff.com/about-us/ (retrieved 2026-06-02); phila.gov/departments/department-of-records/ (retrieved 2026-06-02); phila.gov/departments/department-of-revenue/about/contact-us/ (retrieved 2026-06-02); web search for Office of Judicial Records Room 296 / (215) 686-6650 (retrieved 2026-06-02)

C5. Local Procedure Notes

• Philadelphia = city + county: Philadelphia County and the City of Philadelphia are coextensive — there is only one government, no separate county government. The Sheriff is both city and county sheriff. All municipal-claim and real estate tax collection is a city function.

• No RETSL, no Tax Claim Bureau: Philadelphia has no upset sale, judicial sale, or repository under RETSL (Act 542). All tax-delinquent properties go to sheriff’s sale under MCTLA. This is a fundamental procedural distinction from all other Pennsylvania counties. — pennsylvania

• Four sale series + quarterly: The four distinct monthly tax-sale series (Revenue 0001–0300, Linebarger 2000, GRB 4000, Linebarger 6000) reflect Philadelphia’s use of multiple authorized collection firms alongside its own in-house Revenue Law Division. Each series has different opening-bid structures.

• Tax compliance certificate required: Any purchaser at a tax sale (not mortgage foreclosure) must obtain a Sheriff Sale Compliance Certificate proving current tax-compliance status before settlement closes.

• Deed processing delays (active issue): As of late 2024 and into 2026, the Philadelphia Sheriff’s Office has experienced significant backlogs in issuing deeds post-sale — reported at 7 months or longer in some cases, and the subject of lawsuits. Buyers should account for deed-delivery lag. — Source: inquirer.com/news/philadelphia-sheriff-sales-rochelle-bilal-delays-lawsuit-20240927.html (retrieved 2026-06-02)

• Tax-sale pause 2021–2024: Tax sales were suspended from approximately mid-2021 through July 2024 due to a contracting dispute over Bid4Assets. As of July 2024, sales have resumed under a new, Law-Department-approved contract. — Source: inquirer.com/news/philadelphia-sheriff-tax-sales-resuming-bid4assets-20240725.html (retrieved 2026-06-02)

• Right of redemption (tax sale only): The 9-month redemption right under MCTLA § 7293 applies only to owner-occupied tax-sale properties. It does not apply to vacant property or to mortgage foreclosure sales. Bidders should confirm occupancy status before bidding. — pennsylvania

• Notice for tax sales (MCTLA): Before a sheriff’s sale on a tax/municipal claim, the City must serve notice on the owner by: (1) posting at the property; (2) certified mail to the property address and the owner’s registered mailing address. The MCTLA requires the owner to register a notice of interest and update their mailing address (53 P.S. § 7193.1). Properties are also advertised in the Legal Intelligencer and a paper of general circulation. Each property is identified by a “book and writ number.” — Source: phillysheriff.com/real-estate/how-sheriffs-sales-work-overview-of-the-sheriff-sale-process/ (retrieved 2026-06-02)

• 2026 real estate tax: Rate is 1.3998% of assessed value (0.6159% City

  • 0.7839% School District). Due March 31, 2026. Late penalty: 1.5%/month beginning April 1 through December 31; 15% maximum annual addition when taxes become delinquent after January 1. — Source: phila.gov/services/payments-assistance-taxes/taxes/property-and-real-estate-taxes/real-estate-tax/ (retrieved 2026-06-02)

C6. Records Access

• Parcel / property search: property.phila.gov — Philadelphia’s official property search portal; look up ownership, sales history, assessed value, and physical characteristics. Maintained by the Office of Property Assessment. (Source: phila.gov/departments/office-of-property-assessment/ — retrieved 2026-06-02)

• GIS / atlas map: atlas.phila.gov — Philadelphia’s Atlas tool; integrates data from Property Assessment, Licenses & Inspections, Planning & Development, and the Department of Records (includes deed transactions, assessments, zoning, code violations, 360° street-level views, historic maps). Free public access for basic searches; more detailed data requires subscription. (Source: phila.gov/2019-01-22-atlas-opening-the-door-to-the-citys-data/ — retrieved via search 2026-06-02)

• Recorder / deed search: Philadox — online document search system at epayss.phila-records.com/web — searchable deeds from 1974 forward; documents viewable and printable with a paid subscription ($15/day to$750/year). Documents pre-dating 1974 require in-person or mail request to City Hall Room 154. (Source: phila.gov/services/property-lots-housing/get-a-copy-of-a-deed-or-other-recorded-document/ — retrieved 2026-06-02)

• Tax payment portal: Philadelphia Tax Center — accessible at phila.gov/revenue/realestatetax or tax-services.phila.gov — pay real estate taxes online via eCheck (free) or credit/debit card (convenience fee); no account required for payments. Also pay by phone: (833) 913-0795. (Source: phila.gov/services/payments-assistance-taxes/taxes/property-and-real-estate-taxes/real-estate-tax/ — retrieved 2026-06-02)

• Tax delinquency data: data.phila.gov/visualizations/real-estate-tax-delinquencies — Open Data Philly dataset updated monthly.

• Sheriff sale listings:

  • Tax: phillysheriff.com/foreclosure/
  • Mortgage foreclosure: phillysheriff.com/mortgage/
  • Combined portal: phillysheriff.com/property-listing/ (and phillysheriff.com/services/list-of-properties/) (Source: phillysheriff.com — retrieved 2026-06-02)

C7. Meta

Sources retrieved

needs_verification

1. Tax-sale deposit discrepancy: The Conditions of Sale for Tax Sales page (directly retrieved) states $500; the Sheriff's FAQ page (directly retrieved) states $1,500. These two official pages conflict. The search web results from Legal Intelligencer ads also reference $1,500. The conditions page may be outdated; the actual deposit should be confirmed directly with the Sheriff’s Office before acting. (phillysheriff.com FAQ vs. conditions pages)

2. Exact form URL / required documents for HART claim: The HART Claim Form PDF link (HARTClaimForm03042020.pdf) returned 404 as of 2026-06-02. The form is available through the DART/HART page but the exact URL is not confirmed retrievable. Required supporting documents (photo ID, short certificate for estates, etc.) are not specified on the HART page.

3. Redemption petition — filing location: The exact clerk/counter and form for filing a § 7293 redemption petition in Philadelphia’s First Judicial District (Office of Judicial Records) was not found on an official court page. Likely the Office of Judicial Records, City Hall Room 296, but not confirmed from a directly retrieved court page.

4. Office of Judicial Records contact — confirmed from official page: The Room 296 location and (215) 686-6650 phone were identified via web search results (one citing a civil-administration PDF at courts.phila.gov). Direct fetch of that PDF was blocked (TLS error). Room 296 and (215) 686-6650 are corroborated by multiple secondary sources but not from a directly retrieved official page.

5. Department of Revenue Commissioner name: Not listed on the contact or about pages retrieved. The name of the current Revenue Commissioner is not confirmed.

6. Office of Judicial Records head name: Not confirmed from a directly retrieved page.

7. Court of Common Pleas Presiding/Administrative Judge: Daniel J. Anders is identified as Administrative Judge – Trial Division in the 2025 sheriff-sale postponement notice, but his full title and whether he still holds that position is not independently confirmed.

8. Surplus / unclaimed list published publicly: No dedicated official unclaimed-surplus list for Philadelphia sheriff sales was found; the HART unit proactively contacts owners, and funds escheat to PA Treasury after 3 years, but a public list of pending surplus-holders was not located.

9. Third-party recovery (surplus finders) — fee cap, licensing, assignment: No Philadelphia-specific rules found beyond the HART program’s statement that the Sheriff’s Office returns funds “without requiring finder’s fees.” PA Treasury finder-registration requirements (from the parent Pennsylvania page) apply but specific terms not retrieved. — see pennsylvania Module 3.

10. Bid4Assets Philadelphia tax auction URL: Direct fetch of bid4assets.com/philataxsales returned 403 (Forbidden). The URL is referenced on the Sheriff’s site but the page itself was not retrieved.

Cross-links

pennsylvania · right-of-redemption · surplus-funds · sheriff-sale · due-process-notice · tyler-v-hennepin-county · bankruptcy-automatic-stay

Changelog

• 2026-06-02 — Initial population (autoresearch wave 1). Philadelphia Sheriff’s Office official pages (conditions of sale, HART/DART, overview, FAQ, next-steps), City of Philadelphia Department of Revenue and Department of Records pages, Pa.R.C.P. 3136 official text, PA Treasury unclaimed property page, and two Philadelphia Inquirer investigative articles all directly retrieved. Multiple official pages returned 404 or 403 (noted above). All unconfirmed facts moved to needs_verification.

▸ For Investors / Operators — Philadelphia operates exclusively under MCTLA (53 P.S. §§ 7101–7505) — there is no Tax Claim Bureau, no RETSL upset-sale/judicial-sale sequence, and no in-person auction; all tax-delinquent and mortgage-foreclosure sales run on Bid4Assets at 10 a.m. Tax sale deposit is $500 +$35 non-refundable fee (FAQ says $1,500 — discrepancy unresolved; verify before bidding); 10% down payment by 5 p.m. the first business day, 90% balance by 5 p.m. the 15th calendar day. Purchasers at tax sales must obtain a Tax Compliance Certificate from the Department of Revenue at settlement. Factor in the documented deed-delivery backlog of 7+ months before committing capital.

▸ For Former Owners — The Philadelphia Sheriff’s H.A.R.T. (Home Asset Recovery Team) unit proactively contacts former owners about unclaimed excess proceeds from sheriff’s sales. To file directly, download the HART Claim Form from phillysheriff.com/real-estate/defendant-asset-recovery-team/, complete it, and mail to the Philadelphia Sheriff’s Office, 100 South Broad Street, 5th Floor, Philadelphia, PA 19110, (215) 686-3565. The Sheriff holds excess proceeds for 3 years as trustee before escheating to the PA Treasury Bureau of Unclaimed Property (unclaimedproperty.patreasury.gov, 1-800-222-2046). Any party may also file written exceptions to the Schedule of Distribution within 10 days of filing at the Office of Judicial Records, City Hall Room 296.

Legal information, not legal advice. This page summarizes how Philadelphia County, Pennsylvania actually operates tax-delinquent and mortgage-foreclosure sheriff’s sales under the Municipal Claims and Tax Liens Act (53 P.S. §§ 7101–7505). Philadelphia is a first-class county — it does not use the RETSL / Act 542 framework. Verify all facts against the cited primary sources (MCTLA, Pa.R.C.P. 3136, the Philadelphia Sheriff’s Office official pages) and current Pennsylvania Rules of Civil Procedure before acting. Procedures change; last verified 2026-06-02.