Pennsylvania Tax Lien List
The following files provide details of all tax liens filed by the PA Department of Revenue since July 2009.
What is a tax lien?
By filing a lien against a delinquent taxpayer, the department protects the commonwealth’s interest in tax money due the state and ensures Pennsylvania is listed as a priority creditor that must be paid before other financial transactions can take place (home sales, business transfer, obtaining a loan, etc.).
Liens are filed against taxpayers (individuals and businesses) after we have exhausted a number of other collections efforts, including notices, assessments and even phone calls and visits.
How does the department use liens?
A lien is the first step in pursuing tax enforcement against past-due taxes and sets the stage for wage garnishment, sales tax and employer withholding citations and administrative bank attachment.
Automation of lien filing in recent years has enabled the department to file liens sooner after appeal rights expire, allowing the department to pursue back taxes more efficiently and effectively against those failing to pay their fair share.
Why is this tax information public?
All information on the tax delinquent list is public information as a result of a lien recorded in a county Prothonotary’s Office where the taxpayer resides or does business.
The amounts listed on the site are the amounts of the original liens, including tax, interest and penalties. The current amount of tax due may differ from the amount listed on the site because of partial payments and/or the accrual of additional interest and penalties since the tax lien was filed.
Summary of Files
The first file summarizes all liens filed after July 2009 and lien amounts by county.
The following two files provide details about the liens, including the following:
- Name of the business or individual against whom each lien was filed;
- City, state and county of last known address for the tax delinquent;
- Tax type and liability amount for which the lien was filed; and
- Docket number and date for each lien.
- An asterisk to the left of a taxpayer’s name indicates that the amount at issue is under appeal and that the taxpayer has not provided the Department with an appeal bond or other adequate financial security.
- Liens newly added since the previous list are emboldened.
The detailed files present the same information about each lien; one file is sorted by lien amount (highest to lowest), and the other is sorted by county of last known address (alphabetically).
Interpreting Tax Types:
Anyone appearing on the list should call the Revenue Department at 717-783-3000 to make payment arrangements.