Luzerne County, Pennsylvania

Tax Deed331,379 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 Luzerne County Tax Claim (Elite Revenue). 2026 calendar: Special Upset Thursday April 23, 2026 10 a.m. (results posted); Judicial Sale Thursday August 6, 2026 10 a.m.; primary Upset Thursday September 24, 2026 10 a.m. Venue: King’s College Scandlon Gymnasium Auxiliary Gym, 150 N Main St, Wilkes-Barre. Upset recovers taxes + municipal claims (liens largely remain); Judicial is free-and-clear style auction after unsold/upset path. Act 33 registration forms required. Wilkes-Barre–Scranton metro.

Auction logistics

Format

In-person (King’s College gymnasium venue)

Frequency

Special Upset (spring), Judicial (August), primary Upset (late September) — confirm each year

Platform

Luzerne County Tax Claim — Tax Sales ↗

Deposit rules

Pre-register with published individual/business forms (Act 33). Payment terms in Conditions of Sale — expect full certified funds day of sale for successful bids. No guarantee of title; research parcels and surplus-proceeds claims. Elite Revenue / luzernecountytaxclaim.com posts lists and results PDFs.

Title risk

Liens that survive the sale

Upset: mortgages and many judgments survive. Judicial: free and clear of most private liens after notice; federal tax liens require separate analysis.

Quiet title

Common after Upset; still frequently used post-Judicial before resale finance.

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

Luzerne County Tax Claim Bureau ↗

570-825-1512

Clerk of court

Luzerne County Recorder of Deeds ↗

Property appraiser

Luzerne County Assessment / tax parcel search ↗

GIS / parcel map

Luzerne County GIS / parcel maps ↗

Areas trending up

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

Wilkes-Barre downtown / River Common edge

Urban revitalization and institutional employment with selective multifamily demand

Kingston / Forty Fort west side

Suburban owner demand and relative value versus mountain soft inventory

Hazleton / CAN DO industrial edge

Logistics and warehouse job growth supporting workforce housing absorption