City of Philadelphia June 2015 Tax Lien Sale Frequently Asked Questions

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1 City of Philadelphia June 2015 Tax Lien Sale Frequently Asked Questions Q. Can I buy a property during the City of Philadelphia s June 2015 Online Tax Lien Sale? A. No. You can only purchase Real Estate Tax Liens during the City s June 2015 Online Tax Lien Sale. The sale will be conducted on the site beginning on June 24, 2015, and will close on Monday June 29, Q. Can I pay the real estate taxes and own the property? A. No. You do not purchase the property. You purchase the Real Estate Tax Lien. This is an investment for you, and the investment does not convey any property rights or ownership to the purchaser. A Lien Purchaser is an investor, and the purpose of purchasing the Real Estate Tax lien is to earn interest on your investment, not to own the property. You may, however, be able to foreclose on the Real Estate Tax Lien, in which case you could bid for the property at the Sheriff s sale up to the amount due you without putting up cash except to cover certain costs of the sale. Q. How do I know what Real Estate Tax Liens are being sold? A. For detailed information please visit SRI s website For more information and to view the full list of liens that are subject to sale, please visit the Department of Revenue website at Q. Is this a bulk sale or a lien-by-lien sale? A. The City s June 2015 Tax Lien Sale is a lien-by-lien auction. However, bidders may bid for all or a portion of the tax liens offered for sale. Q. Is the property assessor s data searchable? A. Yes. The Office of Property Assessment (OPA) offers property information through its Property Search application, allowing access to property valuation data in the City of Philadelphia. For more information, please visit the OPA s website at: Q. What is a Real Estate Tax Lien? A. A Real Estate Tax Lien is an encumbrance on real property filed with the court to secure payment of delinquent real estate taxes, which are levied for the benefit of the City and School District of Philadelphia on all real property in the City of Philadelphia based upon the assessed value of the real property. In Philadelphia, taxes for the year are due on March 31 but become delinquent the following January upon the capitalization of additions (interest) that accrue during the intervening nine months. Thereafter, the City causes the imposition of a lien upon the real property for any delinquent and unpaid real estate taxes, which relates in priority back to the January 1 delinquency date. Each delinquent and unpaid year gets a unique real estate tax lien. For example, if real property has ten (10) years of delinquent and unpaid real estate taxes, then that real property will have ten (10) separate Real Estate Tax Liens levied upon it.

2 Q. Will it cost me anything to participate? A. Registration on the web site is free, and will be open up to 8:00 am EST on June 29, You need to make payment for any Real Estate Tax Liens you purchase. Q. What equipment or software do I need to be able to participate? A. It is recommended to use a desktop or laptop computer utilizing an Operating System (OS) capable of supporting the latest internet browsers such as Internet Explorer, Firefox, Chrome, or Safari. For the best experience, the browser should be HTML5 compatible. Q. If I have a question about how to use the web site, who do I contact? A. SRI, Inc , specifically, Joe Edwards, Brad Engler, James Hughes. For IT issues, ask for Bill Spence, Brian Hale. Q. When is payment due? A. Payment is due at the close of the auction. Rejection for lack of funds will result in the cancellation of the corresponding bid. The City reserves the right to make the award to the next highest bidder. Q. How do bidders pay for the Real Estate Tax Lien after they win the bid? A. All purchasers must pay via ACH initiated through the zeusauction.com web site. Purchasers must be registered with zeusauction.com, logged in to the web site and have a W - 9 submitted before they can check out. Q. How does the bidding process work during the online auction? A. Bidding will start on Wednesday June 24, 2015 at 10:00 a.m. EST. Bidding will start with the face value of the liens (tax, interest, penalty, and/or fees) minus the penalty amount included in each listing, and may be bid up in $1.00 increments. Proxy bidding is permitted. The minimum bid is listed on the auction site and that is the reserve price for each lien. Bidding will close hourly in batches of no more than 250, beginning at 9:00 am EST on June 29, Here is an example of the bidding process: Face Amount of lien: $2,975 (Principal - $2,500) (Interest - $100) (Penalty - $125) (Fees - $250) (Fees typically includes existing collection/attorney costs and lien charges) Minimum Bid: $2,850 (Face amount of lien minus Penalty) Winning Bid (Scenario 1): $2,851 Winning Bid (Scenario 2): $3,000 (the $25 paid in excess of the Face Amount of the lien is considered an Overbid) To experience the bidding process, please access the Philadelphia Test Auction site on

3 The Zeus Auction System. Q. How can lien purchasers receive their investment income? A. Purchasers (new lien-holders ) are entitled to collect from the property owners the face value of the liens purchased (tax principal, interest, penalty and/or fees) plus whatever interest the tax principal value of the lien(s) earns prior to redemption. Examples utilizing the same scenarios as above: Winning Bid (Scenario 1): Winning Bid (Scenario 2): Purchaser is entitled to the face value ($2,975) of the liens, plus interest on the unpaid tax principal at 9% per annum (unless abated by the Tax Review Board). Purchaser is entitled to the face value ($2,975) of the liens, plus interest on the unpaid principal at 9% per annum (again, unless the Tax Review Board were to grant some abatement of interest). The $25 overbid is not recoverable from the property owner. In order for the liens to be redeemed, payment (whether from owner, title company, and/or mortgage company) must be made by or on behalf of the property owner directly to the new lien-holder (i.e., the purchaser at the lien auction). Upon receipt of full payment, the lien-holder shall promptly satisfy the lien(s) with the Prothonotary of the Court of Common Pleas for the First Judicial District, in Philadelphia. The investor is responsible for all research on the tax liens that are available for auction. Q. What interest rate can purchasers earn on a Real Estate Tax Lien? A. Absent any abatements, purchasers are entitled to collect interest upon Real Estate Tax liens at the rate of three-quarters of one percent (.75%) per month on unpaid tax principal, which equals nine percent (9%) per year, pursuant to the Philadelphia Code Section (3)(b). Simple interest accrues on a monthly basis. Q. Does interest accrue only on the principal amount of the delinquent tax? A. Yes. Interest accrues on the principal amount. Interest does not accrue on interest, penalty or fees. Q. Will there be an accrual of penalty in addition to the interest? A. No. Penalty only accrues during the first year of delinquency. Therefore, penalty will already have accrued, and be included in the Real Estate Tax Lien at the time of sale. Of course, the amount of penalty included in the lien s face amount is recoverable from the property owner. Q. Are existing fees and costs recoverable? If so, do they earn interest? A. Already liened fees and costs are recoverable. Certain additional costs a purchaser may incur collecting on Real Estate Tax Lien(s) may also be recoverable, subject to limits under Pennsylvania law and the Philadelphia Code. Fees and costs do not accrue interest.

4 Q. Is any bid over the face amount of the lien(s) recoverable? If so, does it earn interest? A. No. No. Q. Will purchasers receive hard copy tax lien certificates or receipts from SRI? A. Purchasers will receive a Receipt from SRI which will list of the Real Estate Tax Lien purchased, along with their corresponding Philadelphia Court of Common Pleas Docket Numbers. Q. How will the lien assignments be recorded in favor of the new lien-holders? A. At no expense to purchasers, the City will file the documents necessary with the Prothonotary of the Court of Common Pleas for the First Judicial District, in Philadelphia, to reflect the initial transfer of each tax lien in the purchaser s name. Please refer to the Online Auction User Agreement for more information on this. Q. Will purchasers be able to transfer/assign the tax liens purchased? A. Yes, but purchasers will be responsible for filing and paying for any subsequent documentation required to transfer/assign liens. The Department of Revenue does not handle the communication between the two investors. Q. Is there any noticing to the property owners required by purchasers as winning bidders? A. No. The City will mail notices (via first-class mail) within thirty (30) days of the sale to all property owners whose Real Estate Tax Liens are purchased in the tax lien auction, and will copy the purchasers. To prevent confusion, purchasers are not permitted to contact the owners of the property carrying the delinquent taxes during the sixty (60) days immediately following the conclusion of the lien auction. Q. Who does the property owner pay after the City sells the Real Estate Tax Lien? A. The property owner will pay the Lien Purchaser for those tax year liens which were sold. The property owner will only pay the City for current (2015, if due) and future year real estate taxes. Q. Does the City collect payments for the Lien Purchasers? A. No. After the Liens are sold to the Lien Purchaser, the City will no longer bill, account for, or collect payments for those liens. It is up to the Lien Purchaser to collect payments directly from property owners. Q. Does the Lien Purchaser have to update the City on payment status of the Real Estate Tax Lien(s)? A. No. After the City has sold a Real Estate Tax Lien, the City will no longer update payment or delinquency records for those tax liens which were sold. However, you are obligated to file lien satisfactions with the Court of Common Pleas and to ensure that the Court s records reflect any change in lien ownership. Q. Is it true that my recently purchased Real Estate Tax Lien will be the first priority lien on the property? A. Yes. With limited exceptions for certain IRS and state tax liens, Real Estate Tax Liens are first priority, meaning if any other lien holder forecloses on the property, your Lien will be

5 paid first. Pursuant to 53 P.S. 7102, all taxes lawfully imposed and assessed by counties, cities, and school districts on real property, are declared to be a first lien on such real property (but subordinate to the lien of certain taxes imposed by the Commonwealth). All Real Estate Tax Liens have priority over all liens for Municipal Claims (such as those for delinquent water bills or demolition costs), which in turn have priority over all mortgages, which in turn have priority over judgment liens. Within each category of lien, the oldest has the highest priority. The City has attempted to ensure that all liens offered in the June 2015 Tax Lien Sale are not imposed on properties subject to older, higher-priority liens currently or formerly owned by the City. Q. When can collection of the Real Estate Tax Lien begin? A. After sixty (60) days following purchase, Lien Purchaser may begin to try to collect on the Real Estate Tax Lien through non-foreclosure proceedings. Q. When can foreclosure proceedings begin? A. Foreclosure proceedings may begin one year after the date of delinquency. Therefore, for all liens years prior to 2014, Lien Purchasers may commence judicial foreclosure proceedings after sixty (60) days following the purchase. For lien year 2014, Lien Purchasers must wait until January 2016 to commence judicial foreclosure proceedings. Q. Are foreclosure proceedings In Rem? A. Yes. Foreclosure proceedings are In Rem, meaning they pertain only to the real property and not to the individual or entity which owns the real property. Q. Is the foreclosure process administrative or judicial? A. The foreclosure process is judicial, and is set forth fully in the Act of May 16, 1923, P.L. 207, commonly known as the Municipal Claims and Tax Liens Law ( MCTLL ). See 53 P.S. 7101, et seq. Q. Are there notice requirements associated with a subsequent tax foreclosure sale? A. Yes. In Pennsylvania, the MCTLL governs the process of selling properties at tax sales for unpaid tax and municipal claims. The notice requirements for Tax Sales in Philadelphia are set forth in 53 P.S Q. Are there any other requirements associated with a tax foreclosure sale? A. Yes. The precise requirements for commencing a foreclosure action are set forth in 53 P.S Q. Is there a cap on legal fees relating to the tax lien sale? A. Yes. Any attorney or other professional services fees to be charged to taxpayers must have been actually incurred by you, and are capped at a rate not to exceed $ per hour pursuant to the Philadelphia Code, Section (e)(3). Furthermore, any expenses including, attorneys' fees, professional services fees and any other fees or charges related to the assignment, transfer, or sale of a given real estate tax claim must not exceed $2, pursuant to the Philadelphia Code, Section (e)(4).

6 Q. What other duties do I have to the owners of properties encumbered by liens I purchase? A. You should consult a lawyer about the duties that may arise. These may include, but are not limited to, the duty to keep property owners informed about how and where to contact you and send payments, and as to the amount due on the account, the duty to keep accurate records showing the accrual of interest and the application of payments, the duty to give notice of foreclosure sales, and the duty to file court documents reflecting satisfaction of each lien that has been paid in full. Q. Are there any other requirements associated with a tax foreclosure sale? A. Yes. The precise requirements for commencing a foreclosure action are set forth in 53 P.S Q. To what guides or resources can you refer me regarding collection and foreclosure actions? A. Pennsylvania State (specifically, 53 P.S et seq relating to tax liens and foreclosures), Philadelphia Code Title 19 (specifically Section and ), and Department of Revenue Regulations. Q. What fees are required to begin a tax foreclosure and how long does the process typically take? A. The Philadelphia Sheriff s office will require a down payment toward the Sheriff s costs (advertising and mailing) and fees required for their staff s managing the foreclosure sale. In addition to payments due to the sheriff s office, you may incur costs for title reports and lawyer s fees. The average foreclosure process is typically 9-12 months from start to the final sale date. Q. What is the life or expiration of the lien? A. The Lien Purchaser must revive the Lien every twenty (20) years. This can be done by filing a Praecipe with the Philadelphia Court of Common Pleas Docket using the corresponding Lien Docket Number. Q. Is there a deadline to begin foreclosure? A. No. However, the Lien Purchaser must revive the Lien every twenty (20) years. This can be done by e-filing a Praecipe with the Philadelphia Court of Common Pleas Docket using the corresponding Lien Docket Number. Q. What happens when I discover I purchased a Real Estate Tax Lien which turns out to be unenforceable or invalid? A. Please refer to the Online Auction User Agreement: Terms and Conditions, which may be found at

7 Q. If I have additional questions regarding the June 2015 Tax Lien Sale, who may I contact? A. Paul C. Danella, Collections Director, City of Philadelphia Department of Revenue, at or Marco A. Muniz, Deputy Revenue Commissioner Collections, City of Philadelphia Department of Revenue, at

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