Behind on Property Taxes in Philadelphia? Liens, Sheriff Sales, and Your Options

A tax bill you couldn’t pay one year can turn into a lien, legal fees, and eventually a sheriff sale. If you’re behind on Philadelphia property taxes, you have more options than you might think: payment agreements, relief programs, free counseling, and, if keeping the house doesn’t make sense, selling it before the City sells it for you. This guide walks through how Philadelphia Real Estate Tax delinquency works, what it costs, and what you can do about it.

I’m Nick Maccini, a local Philadelphia investor and the founder of Nick Buys Houses. We’ve done 400+ deals since 2020, and back taxes come up in a lot of them. I’m not an attorney or a tax advisor, so I’ll point you to the official sources. If you’d rather talk it through, call (215) 792-3189.

How Philadelphia Real Estate Tax becomes delinquent

Philadelphia Real Estate Tax is due March 31, and the Department of Revenue usually mails bills in December. If you don’t pay by March 31, the City adds charges it calls “additions” at 1.5% per month, starting April 1 and running until January 1 of the following year (City of Philadelphia).

If the tax is still unpaid on January 1 of the following year, the City says:

• A 15% addition is added to the principal balance.
• The taxes are registered as delinquent.
• A lien is filed, and a $107.45 lien charge is added.
• Legal fees of up to 12% are added if City attorneys handle collection, or up to 18% if an outside firm collects for the City.
• The City can begin the process of selling your home at a sheriff sale.

After that, penalties of 1% per month accrue from February through August of the year the lien is filed (7% total), and interest accrues at 0.75% per month (9% per year) until the taxes are paid (Interest, penalties, and fees). You have the right to appeal interest and penalty charges, and the same page explains how.

The City’s foreclosure warning

Philadelphia publishes a formal Warning of risk of tax foreclosure. It says that if you don’t pay your current bill in full or enter into a payment agreement by December 31, 2026, the City can start the foreclosure process. If you owe for previous years, the City can take legal action, including foreclosure, at any time.

The same notice says the City can also file liens for other debts, including water and sewer charges, Commercial Trash Fees, and L&I abatement invoices. So when you check what you owe, check all of them, not just Real Estate Tax. The notice lists these numbers:

• Real Estate Tax payments by phone: (833) 913-0795
• Water Revenue Bureau: (215) 685-6300
• Commercial Trash Fees and L&I abatement charges: (215) 686-6442

Ways to catch up and keep the house

Owner-Occupied Payment Agreement (OOPA)

If you own the home and live in it, the City’s Owner-Occupied Real Estate Tax Payment Agreement (OOPA) lets you pay back taxes in monthly installments based on your income. There’s no down payment. Participants are placed into one of five tiers based on household income and size, and pay a set percentage of monthly income toward the tax bill; some low-income and senior residents qualify for payments as low as $0. A trust can sometimes be eligible (OOPA program page).

In October 2026 the City noted that OOPA is available to all Philly homeowners, with income and household size setting the terms. If you live in the home and have a legal interest in it, you may qualify even if your name isn’t on the deed, which matters for inherited houses and tangled titles. You can apply online through the Philadelphia Tax Center, in person at a municipal services center, or by email (City of Philadelphia). If you don’t live in the property, the City’s warning notice says standard payment agreements are available too.

Relief programs

The City’s Real Estate Tax page lists several programs that can lower the bill going forward, including the Homestead Exemption, the Longtime Owner Occupants Program (LOOP), the Senior Citizen and Low-Income Tax Freezes, an installment plan, and a deferral program (City of Philadelphia). Each has its own rules, so check eligibility before you count on one.

Free housing counseling

The City’s warning notice says you have a right to housing counseling, and free housing counseling and legal services agencies are trained to help with delinquent Real Estate Taxes. The City’s foreclosure prevention program covers both mortgage and tax foreclosure; you start by calling the Save Your Home Philly Hotline at (215) 334-4663 (City of Philadelphia). For more on mortgage foreclosure, see our guide to facing foreclosure in Philadelphia.

What happens at a tax sheriff sale

Philadelphia sheriff sales are held online through Bid4Assets. Under the Sheriff’s Conditions of Sale for Tax Sales, properties are sold “as is” with no warranties. The Sheriff files a Schedule of Distribution 30 days after the sale, and any balance left after the payouts on that schedule is paid to the homeowner.

Tax sales can also carry a right of redemption. The Sheriff says that, generally, there are 9 months to redeem a non-vacant property from the date the Sheriff’s office acknowledges the deed. Pennsylvania’s Municipal Claims and Tax Liens Act, section 32, sets the rule: the owner can redeem by paying the amount bid, the costs, and the taxes and charges, plus interest at 10% per year, but a vacant property can’t be redeemed after the deed is acknowledged (53 P.S. § 7293). Under the statute, “vacant” means the property wasn’t continuously occupied by the same person or family for the 90 days before the sale and still occupied when the deed was acknowledged.

Redemption is expensive and time-limited, and an inherited or empty house may not qualify at all. It’s far better to act before a sale is scheduled.

Selling a house with back taxes

If you can’t keep up with the taxes, or you don’t want to keep the house, you can usually still sell it. In many sales, delinquent taxes and municipal liens are paid off from the sale proceeds at settlement, and your title company will confirm the payoff amounts. Selling sooner limits additions, penalties, interest, and legal fees.

This comes up a lot with inherited houses, where taxes went unpaid while the estate was sorted out, and with houses that need major repairs, where the owner couldn’t afford both.

How a cash as-is sale works with us

Here’s the short version (full details on How We Buy Houses):

1. You tell us about the house by phone at (215) 792-3189 or through our cash offer form.
2. We look at the property as it is and review the liens and back taxes on record.
3. We make a cash offer. There’s no obligation.
4. If you accept, we can close within 7 days of clear title. Most sales close within 30 days from start to finish.

We buy as-is, we pay the settlement costs, and we can help with moving costs when needed. We buy throughout Philadelphia and in nearby Pennsylvania, New Jersey, and Delaware counties. If a sheriff sale is already on the calendar, see our Stop Foreclosure page and call us right away.

Nick has helped me sell multiple properties in my portfolio. Nick was super transparent and able to close quickly which was exactly what I needed. I would recommend to anyone looking to sell there property fast and painless

GGG Associates, Google review

Philadelphia back taxes FAQ

When does Philadelphia property tax become delinquent?

The Real Estate Tax is due March 31. Charges of 1.5% per month are added from April 1. If the tax is still unpaid on January 1 of the following year, a 15% addition is applied, the taxes are registered as delinquent, a lien is filed, and the City can begin the sheriff sale process.

Can the City sell my house for back taxes?

Yes. Philadelphia’s warning notice says that if the 2026 bill isn’t paid in full or in a payment agreement by December 31, 2026, the City can start foreclosure, and that it can act on debt from previous years at any time. Tax foreclosures end in a sheriff sale.

What is an OOPA?

An Owner-Occupied Real Estate Tax Payment Agreement. It lets Philadelphia homeowners who live in the property pay back taxes monthly based on income, with no down payment. Some low-income and senior residents qualify for payments as low as $0.

Can I get my house back after a tax sheriff sale?

Sometimes. The Sheriff says there are generally 9 months to redeem a non-vacant property from the date the deed is acknowledged. Under 53 P.S. § 7293 you pay the amount bid, costs, taxes, and 10% interest. Vacant properties can’t be redeemed after the deed is acknowledged.

Can I sell my house if I owe back taxes?

Usually, yes. In many sales, delinquent taxes and liens are paid off from the sale proceeds at settlement, and your title company will confirm the payoff amounts. When you sell to us, we pay the settlement costs and can close within 7 days of clear title.

This article is general information, not legal or tax advice. For advice about your property, talk to an attorney or a free housing counselor. Details were checked on November 4, 2026, from the official sources linked above, and they can change.

Get an as-is cash offer

Call (215) 792-3189 or request a no-obligation cash offer online. You can also learn more about me or read our FAQ.

Related pages

• Stop foreclosure · How we buy houses · Get a cash offer
• We buy houses in Philadelphia · All areas we serve
• Facing foreclosure in Philadelphia · Selling an inherited house