Lehigh County, Pennsylvania

Tax Deed385,655 residents

County research last verified 2026-07. Office holders, platforms, and deposit rules change — re-confirm anything time-sensitive.

Sale typestate default

Tax Deed

Redemption periodstate default

None in most counties for upset/judicial sales; limited redemption (90 days) survives in specific home-rule counties (e.g., Philadelphia, in narrow cases)

Investor returnstate default

N/A — outright deed transfer in the large majority of counties

Governing statutestate default

Pennsylvania Real Estate Tax Sale Law, 72 P.S. §5860.101 et seq.

Notes

Pennsylvania RETSL tax-deed via Lehigh County Tax Claim Bureau (Elite Revenue Solutions agent). Upset Sale first annual offer for ~2-year delinquencies — 2026 Upset Wednesday September 9, 2026 10:00 a.m.; Judicial Sale Wednesday October 7, 2026 10:00 a.m. — both at Cedar Crest College, Alumnae Hall, 100 College Drive, Allentown. Upset sold subject to liens/encumbrances; Judicial freer title after process. Bidder affidavit and bid sheet required; Act 33 registration rules apply. Allentown–Bethlehem–Easton (Lehigh Valley) market.

Auction logistics

Format

In-person (Cedar Crest College venue)

Frequency

Upset ~September annually; Judicial ~October (2026 dates posted); private sale for some unsolds

Platform

Lehigh County Tax Claim Bureau (Elite Revenue) — Upset / Judicial ↗

Deposit rules

Submit bidder affidavit and bid sheet prior to sale; register under Act 33 in published windows. Payment per Conditions of Upset/Judicial Sale (full amount typically due promptly in certified funds). Properties sold WITHOUT guarantee or warranty. Research title before bidding — Upset does not clear most private liens.

Title risk

Liens that survive the sale

Upset: subject to all liens and encumbrances at time of sale. Judicial: free and clear of most liens after proper notice; federal liens separate. RETSL notice defects can void sales.

Quiet title

Standard recommendation for Upset purchases; still common after Judicial for insurance.

Deal maths for Pennsylvania

Assessment ratio: 0.4065× of market value
Typical quiet title: $1,500–$5,000 · 4 mo
Recording and transfer: $250

Pennsylvania has no statewide assessment ratio. Counties assess against their own base years, some decades old, and the State Tax Equalization Board publishes a Common Level Ratio per county each year. Always use the county ratio.

Offices and records

Tax collector

Lehigh County Tax Claim Bureau ↗

610-782-3119

Clerk of court

Lehigh County Recorder of Deeds / Clerk of Judicial Records ↗

Property appraiser

Lehigh County Assessment ↗

GIS / parcel map

Lehigh County GIS / parcel maps ↗

Areas trending up

Directional read from dated market analysis — not a guarantee, and not a substitute for your own comps.

Center City Allentown / NIZ edge

Arena and office redevelopment supporting multifamily absorption into 2025–2026

South Whitehall / Cetronia corridor

Suburban employment and school demand with stronger resale than city soft blocks

Emmaus / Lower Macungie edge

Owner-occupant liquidity and relative value versus Upper Macungie new construction