Supreme Court of Pennsylvania

In re: Upset Sale TCB Tioga Co; Apl of: Ostapowicz

January 21, 2026

Summary

The Supreme Court of Pennsylvania affirmed the lower courts, holding that the Tioga County Tax Claim Bureau complied with the Real Estate Tax Sale Law’s notice requirements and that the statute does not permit a landowner to set aside an upset tax sale on the basis of a grossly inadequate sale price. Justice Dougherty’s separate opinion dissented, arguing that the statute should allow such equitable challenges and remanding for consideration.