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Oct 7, 2026 · in 25 days· 10:00 AM
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Judicial Sale
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Spread is not profit.It compares the opening bid to the county's assessed value, which is not market value — 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. Open a parcel to run the full max-bid analysis, which accounts for the assessment ratio, surviving liens, quiet title, and holding costs.
Standard recommendation for Upset purchases; still common after Judicial for insurance.
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.
Inherited from Pennsylvania rather than researched for Lehigh: type, redemption, returns, statute.