Legal Insights

Earlier this year, the Pennsylvania Supreme Court accepted jurisdiction to consider whether confirmation of an “upset tax sale” was proper where the property, nearly 53 acres of land located in Tioga County and valued at $465,000, sold for $83,000, about 18% of its fair market value. Ostapowicz v. Tioga Cty. Tax Claim Bureau (In re Upset Sale), 349 A.3d 933, 936 (Pa. 2026). Martin J. Ostapowicz, the property owner (“Owner”), raised due process violations for lack of notice an