As the COVID-19 pandemic impacts property owners throughout the commonwealth, it will be interesting to see if the local governments will initiate and prosecute real estate tax foreclosure proceedings against property owners who remain delinquent on their real estate taxes.

In Pennsylvania, real estate tax foreclosure proceedings are governed by either the Municipal Claims and Tax Liens Act (MCTLA), 53 Section P.S. 7101 et seq., or the Real Estate Tax Sale Law (RETSL), 72 P.S. Section 5860.101.