Sep 24, 2026 · 7 days ago
Common after Upset; still frequently used post-Judicial before resale finance.
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.
Inherited from Pennsylvania rather than researched for Luzerne: type, redemption, returns, statute.
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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.