Why must Pennsylvania Counties report funds involving tax sale excess?
The Pennsylvania Real Estate Tax Sale Law (Tax Law) 72 P.S. ยง 5860.205(f) states that after a real estate tax sale, any balance left and due to the property owner shall be given to the taxing districts if the owner makes no claim for payment of the balance within three years from the date of sale. This conflicts with the DAUPA which states that the dormancy period for this type of fund is five years and should be reported to the Treasury Department, not distributed to the taxing districts. Because the DAUPA was most recently amended in 2003 as opposed to the Tax Law which was last amended in 1990, the DAUPA therefore prevails because of the later date of final enactment. For more information regarding this issue, please email unclaimedpropertyreporting@patreasury.org.
