Tax Claim

 https://warrencountypa.gov/1201/pay-your-delinquent-property-taxes  https://warrencountypa.gov/1201/pay-your-delinquent-property-taxes CLICK HERE FOR DELINQUENT TAX PAYMENT OPTIONS (2022 and PRIOR) https://warrencountypa.gov/1201/pay-your-delinquent-property-taxes 

Upcoming Sales

Judicial Sale

There is no current Judicial Sale scheduled. Next Judicial Sale will be scheduled for sometime in May. 

Upset Sale

Next Upset Tax Sale will be on September 25th, 2023. A list is available below, updated lists will be upload periodically as taxpayers pay. Pre-registration is required to bid, and is now closed.

Repository Sale

• Ongoing
• Currently accepting and holding bids until the last county business day of the month
  • If the office is closed due to a holiday on the last day of the month, or it is the weekend, bids must be submitted prior
• Current Repository Sale list is available below in pdf form. 

Tax Sales

The Warren County Tax Claim Bureau participates in three kinds of sales on a yearly basis to consolidate the seated lands in the county for delinquent taxes.

• In September, the Bureau will conduct an Upset Sale; this is the first sale that a property must go through. At this sale, properties that are two years delinquent in taxes will be auctioned. As a bidder in this sale, you will be responsible for all past due taxes, liens, mortgages, etc.
• If the property remains unsold, it will go to the Judicial Sale the following year (generally May). For a Judicial Sale, bid price will start at costs only, property will be sold free and clear (as long as all parties are properly notified), minus ground rent.
• If the property remains unsold, it will be placed on our Repository List. The Bureau keeps an updated listing of the properties sitting in the repository, to bid on them, you must fill out a bid form. We will then present the highest bid to the three taxing districts for their approval. Property is sold free and clear of past due taxes and liens, minus ground rent.

Repository Bidders

An updated Repository List is now available for download (properties shaded in gray currently have bids submitted that are waiting for approval- Do not submit bids for these properties). Bids will be accepted until the end of the month, at that time, the highest bidder will be submitted to the County, Township, and School for approval. Please be aware this process could take several months. If you wish to place a bid, please fill out the bid form (found below) and submit to the Tax Claim Bureau. We do not accept any money until the bid is approved by all three taxing districts. If your bid is approved, we will contact you for the bid amount, plus:

• Recording fee ($70.75)
• UPI fee ($10)
• Deed fee ($25)
• Transfer Tax (2% of bid)

For example, if you place a minimum bid of $250, and is approved, the total due to the Tax Claim Bureau will be $360.75.

The Warren County Tax Claim Office accepts real estate tax liens for delinquent county, township / borough, and school districts within the county.

2023 Real Estate Taxes

These taxes are paid with your elected tax collector until April 12th, after April 12th, they will be with the Tax Claim Bureau, and additional fees and interest will be added:

• Discount Amount - Taxes must be paid between August 1 and September 30, 2023.
• Face Amount - Taxes must be paid between October 1 and November 30, 2023.
• Penalty Amount - Taxes become delinquent on December 1, 2023. Payment will be received with your Tax Collector for your Municipality through April 12, 2024. 2023 Real Estate taxes not received by April 12, 2024 will no longer be accepted by your Tax Collector, but will be turned over to the Warren County Tax Claim Bureau for collection beginning on May 1, 2024.

The Warren County Assessment Office determines the value of the property on which taxes must be paid. Real Estate Tax bills for the Municipality and County are included on one bill. The tax for the School District is billed separately. Both bills are mailed out annually August 1 for the current year. If you have a mortgage and your property taxes are escrowed, your tax bills should be mailed by you to your mortgage company for payment from your escrow fund.

If property has been sold and you receive tax bills in error, please forward bills to the new owner or return to your Tax Collector with any information you may have.

If the mailing address on tax bills is incorrect please contact:
Warren County Tax Assessment Office
Warren County Court House
4th and Market Streets
Warren, PA 16365
Phone: 814-728-3420

School District Tax Bill

The School District tax bill may be paid in installments:

• First installment payment must be postmarked by September 15 to qualify for the installment payment option
• Second installment due: October 15
• Third installment due: November 15

A 10% penalty is added for late payment of second/third installments. No discount allowed.

Homestead / Farmstead Exclusion

If you are an eligible property owner, you have received tax relief through a Homestead/Farmstead exclusion which has been provided under the Pennsylvania Taxpayer Relief Act, a law passed by the Pennsylvania General Assembly designed to reduce your school property taxes. The tax reduction has been funded from slot money revenue from the state.

Local Tax Collection Law

Act of May 25, 1945, P.L. 1050, Number 394, Section 7 - Effect of Failure to Receive Tax Notice:

Failure to receive tax notice shall not relieve any taxpayer from the payment of any taxes imposed by any taxing district, and such taxpayer shall be charged with his taxes as though he had received notice.