Teresa Gannon, Tax Claim Director
Laurie Pedley, Deputy Director

The Wyoming County Tax Claim Bureau collects and distributes over $3.5 million to the county, 29 townships and boroughs, and 6 school districts. Every January, the Bureau receives nearly 2000 returns of real estate taxes not paid to the local tax collectors. 

TAX CERTIFICATION REQUESTS NEED:

• Current Owners Name and Parcel Number
• A check or money order for $5.00 per parcel number
• A self addressed stamped envelope or a Toll Free fax number to return the information to you.

We cannot accept faxed orders.
We must have the order and check in hand.

Delinquent Claim Notices are mailed to the owners of each parcel. The Bureau accepts full or partial payments for delinquent taxes. After one (1) year, if the tax liens are not paid in full, the parcels are subjected to Upset Sale. The sales proceedings are costly to the property owners and the process takes about six (6) months. During this time, the Bureau staff is in constant contact with the owners, mortgagors, etc. in an attempt to stay the sale of the properties through payment agreements or other means. The property owners actually have up until sale time to pay the taxes and remove the property from the sales list. The Bureau's purpose is to collect taxes--we are NOT in the real estate business.

Parcels that do not sell at Upset Sale are sometimes sold at a subsequent continuation of the Upset Sale. But more often are subjected to the Judicial Sale process. The delinquent property owners are NOT permitted to bid on their own property at Judicial Sale.

If property remains unsold after exposure to Judicial Sale it is placed in a category termed "Repository for Unsold Properties". A list of these properties is available to the general public during normal business hours. The delinquent property owners are NOT permitted to bid on their property.

The Wyoming County Tax Claim Bureau also collects and distributes delinquent county per capita taxes totaling approximately $27,000.00 annually.

Additional information can be obtained from the Bureau by calling during regular business hours --Monday - Friday from 8:30am to 4:00pm EDT--or by submitting written inquiries and a SASE for the information requested.

The Upset Sale steps are as follows:
(click here for the printable version)

1. Owners are notified by restricted certified mail of the date and time of the sale.
2. Each property is physically posted with the notice of public tax sale
3. The scheduled sale date and each property is advertised in two(2) local newspapers.
4. The properties are then title searched and mortgagors are notified if applicable.
5. The parcels are then put up for bid at public auction in the Courthouse. Opening bids are at least the amount of the taxes due and all costs of the sale. All liens, mortgages, judgments, etc. are assumed by the successful bidder. There is no redemption period at this point.
6. A "fee simple" deed is issued by the Bureau to the new owners after the sale has been confirmed through the court system.

The Judicial Sale steps are as follows:
(click here for the printable version)

1. All taxes, liens, mortgages, judgments, etc. against the properties
   are forgiven through a court process.
2. The properties are then put up for public auction in the Courthouse
   with the opening bid being the costs of the sales procedure.
3. A "fee simple" deed is issued by the Bureau to the new owner after
   the sale has been confirmed by the court.

The Repository Sale steps are as follows:
(click here for the printable version)

1. Prospective buyers submit a bid of worth in writing to the Bureau.
2. The director and all municipalities and taxing districts concerned must
   approve the bid.
3. Upon approval of the bid and receipt of the monies for the property, a court hearing is held and a "fee simple" deed is issued by the Bureau.