The Short Answer

In Pennsylvania, delinquent real estate taxes can lead to a county tax sale and loss of the property, even when the owners are dealing with probate or financial hardship. The most effective protections usually involve addressing the delinquency early (before the sale process advances) and making sure the right legal party (owner, heir, or estate representative) has authority to negotiate, object, or pursue court relief.

What Pennsylvania Law Says

Pennsylvania counties generally collect delinquent real estate taxes through the county tax claim bureau process, which can culminate in a public sale of the property. In estate/probate situations, the risk is often higher because title, authority, and notice issues can become tangled—meaning a family may miss critical communications or deadlines while still assuming “probate will handle it.”

The Statute

The primary law governing this issue is 11 Pa.C.S. § 12542.1.

This statute establishes that delinquent city real estate taxes may be enforced through a public sale process under the Real Estate Tax Sale Law (or other authorized tax lien statutes), once taxes become delinquent.

In probate-related cases, it also matters who has legal authority to act for the property. Pennsylvania law restricts execution/levy against estate property without Orphans’ Court approval in many situations, which can affect strategy and timing when multiple creditors are involved. See 20 Pa.C.S. (Decedents, Estates and Fiduciaries Code) generally.

Related reading: How Can I Stop a Property Tax Foreclosure on an Inherited Home in Pennsylvania?

Why You Should Speak with an Attorney

While the statute provides the general rule, applying it to your specific situation is rarely simple. Legal outcomes often depend on:

• Strict Deadlines: Tax sale cases move on statutory timelines, and missing a notice, objection window, or court date can eliminate options quickly—especially if the property is already scheduled for sale.
• Burden of Proof: If you need to challenge a sale (or stop one), you may need admissible proof about notice, ownership/estate authority, occupancy status, or payment history—not just verbal explanations.
• Exceptions and Overlapping Rules: Probate issues (who can sign, who can negotiate, whether an estate must be opened, whether heirs have authority) can collide with tax sale rules. If the wrong party acts—or no one has authority—families often lose time and leverage.

When owners cannot pay taxes, an attorney can evaluate whether there are lawful options to delay or prevent a sale, negotiate a resolution with the taxing authorities, or (if necessary) pursue court relief—without you accidentally making admissions or missing a deadline that harms the case.

Additional related topics you may find helpful: Recovering surplus funds after a Pennsylvania tax sale and tax sale risk when a life tenant doesn’t pay taxes.

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Disclaimer: This article provides general information under Pennsylvania law and does not create an attorney-client relationship. Laws change frequently. For legal advice specific to your situation, please consult with a licensed attorney.