04
Feb 2014

PA Property Tax Law

By admin

Update from earlier post.  Act 93 of 2014 was enacted on November 27, 2013 and became law on January 26, 2014. The
Act states a claim for property taxes that has been reduced to judgment shall be enforceable as
a lien against real property in the same manner and to the same extent as a judgment for money
under the generally applicable Law of the Commonwealth.

A lien for delinquent real estate property taxes is not only a lien on the specific
property in question but also on all additional property owned by the same taxpayer in the particular County.

When issuing Philadelphia Title Insurance we examine which code enforcement liens are in rem versus in personam. Luckily by just looking at the sequence in numbers one can detect if the judgment follows the person or merely sticks to that particular parcel. For example these judgments can be identified in there numbering sequence as follows:
CE-XX-XX-71-XXX or SC-XX-XX-71-XXX.

The Act also states that reduced to judgment also is a claim rendered absolute under Section
311 of the Act of July 7, 1947 known as the Real Estate Tax Sale Law.
Hence if the taxpayer owns a property in the County that has delinquent
taxes and the taxes are turned over to the Tax Claim Bureau, it is reduced to judgment and is a
lien.

From this point forward we as a PA Title Insurance company will have the sellers or borrowers sign in their respective title
affidavits that the seller or borrower does not own any additional property in the County and if they do own additional property, the real estate taxes are current.

We are happy to answer any specific questions in regards to the new law and as always look forward to assisting you in all of your PA Title Insurance matters.

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