Difference between revisions of "Liens in Pennsylvania"

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==Child Support Liens==
 
==Child Support Liens==
 
==Civil Money Judgments==
 
==Civil Money Judgments==
*State Court Judgment Liens -- Money judgments = 5 years; Can be revived for successive periods.  Do not attach to after acquired property, but revived attach to property owned at that time.
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*Normally 5 year duration, up to 6 years if judgment debtor died, can be revived outside of duration.<br>
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<br>
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See [[Civil Money Judgments in Pennsylvania]]
  
 
==Community Association Liens==
 
==Community Association Liens==
 
===Condominium Association Liens===
 
===Condominium Association Liens===
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*Condominium assessments -- 3 years from date assessment becomes payable.  Special limited priority given to condo liens in mortgage foreclosure actions (amount not greater than 6 months of assessments)
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===Homeowners' Association Liens===
 
===Homeowners' Association Liens===
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*HOA Liens -- 3 years from date assessment becomes payable
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==Community Facilities District Liens==
 
==Community Facilities District Liens==
 
==Construction/Mechanic's Liens==
 
==Construction/Mechanic's Liens==
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==Estate Tax Liens==
 
==Estate Tax Liens==
See [[Estates in Pennsylvania]].
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*Pennsylvania does not have an estate tax, but does have an inheritance tax.<br>
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*Federal Estate Taxes may apply.<br>
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<br>
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See [[Estates in Pennsylvania]].<br>
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See [[Inheritance Taxes in Pennsylvania]].
 +
 
 
==Financing Statements==
 
==Financing Statements==
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*Financing Statements -- 5 years
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==Hospital Liens==
 
==Hospital Liens==
 
==Inheritance Tax Liens==
 
==Inheritance Tax Liens==
See [[Estates in Pennsylvania]].
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*Indefinite if Estate was not raised and property not reported to Department of Revenue.
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*Indefinite if Department of Revenue filed a lien or took collection action.
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*20 years and 9 months from death if Estate was raised, property reported, and Department failed to take collection action. (Caution: review Department's 2018 Letter).<br>
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<br>
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See [[Inheritance Taxes in Pennsylvania]].
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==Lis Pendens==
 
==Lis Pendens==
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*Indefinite<br>
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<br>
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See [[Lis Pendens in Pennsylvania]]
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==Mechanic's Liens (Construction Liens)==
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See [[Mechanic's Liens in Pennsylvania]]
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==Municipal Assessments==
 
==Municipal Assessments==
 
==Municipal Liens==
 
==Municipal Liens==
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==State Tax Liens==
 
==State Tax Liens==
 
*Revenue Liens, Corporate Tax Liens & Student Loans - indefinite  42 Pa.C.S.A. § 9728(c) and (d)
 
*Revenue Liens, Corporate Tax Liens & Student Loans - indefinite  42 Pa.C.S.A. § 9728(c) and (d)
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*State Tax Liens -- No expiration, attach to after acquired property 72 P.S. 1404.1
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*Unemployment Comp Liens -- No expiration, attach to after acquired property.  43 P.S. 788.1.1
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*Estate Tax Lien -- Federal 10 years
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*State Inheritance Tax Liens -- 20 Years
  
 
==Other Liens==
 
==Other Liens==

Latest revision as of 09:14, 6 January 2022

Overview

Alimony/Support

Bail Liens

Broker Liens

Child Support Liens

Civil Money Judgments

  • Normally 5 year duration, up to 6 years if judgment debtor died, can be revived outside of duration.


See Civil Money Judgments in Pennsylvania

Community Association Liens

Condominium Association Liens

  • Condominium assessments -- 3 years from date assessment becomes payable. Special limited priority given to condo liens in mortgage foreclosure actions (amount not greater than 6 months of assessments)

Homeowners' Association Liens

  • HOA Liens -- 3 years from date assessment becomes payable

Community Facilities District Liens

Construction/Mechanic's Liens

See Construction Liens in Pennsylvania.

Criminal Money Judgments

  • Criminal restitution - indefinite 42 Pa.C.S.A. § 9728(c) and (d)

Estate Tax Liens

  • Pennsylvania does not have an estate tax, but does have an inheritance tax.
  • Federal Estate Taxes may apply.


See Estates in Pennsylvania.
See Inheritance Taxes in Pennsylvania.

Financing Statements

  • Financing Statements -- 5 years

Hospital Liens

Inheritance Tax Liens

  • Indefinite if Estate was not raised and property not reported to Department of Revenue.
  • Indefinite if Department of Revenue filed a lien or took collection action.
  • 20 years and 9 months from death if Estate was raised, property reported, and Department failed to take collection action. (Caution: review Department's 2018 Letter).


See Inheritance Taxes in Pennsylvania.

Lis Pendens

  • Indefinite


See Lis Pendens in Pennsylvania

Mechanic's Liens (Construction Liens)

See Mechanic's Liens in Pennsylvania

Municipal Assessments

Municipal Liens

  • Municipal Liens - 20 years

Real Property Tax Liens

See Real Property Taxes in Pennsylvania.

Security Instruments

See Security Instruments in Pennsylvania

State Tax Liens

  • Revenue Liens, Corporate Tax Liens & Student Loans - indefinite 42 Pa.C.S.A. § 9728(c) and (d)
  • State Tax Liens -- No expiration, attach to after acquired property 72 P.S. 1404.1
  • Unemployment Comp Liens -- No expiration, attach to after acquired property. 43 P.S. 788.1.1
  • Estate Tax Lien -- Federal 10 years
  • State Inheritance Tax Liens -- 20 Years

Other Liens

  • US Judgment Liens -- 20 years, renewable for 20 years
  • Federal Tax Liens -- 10 years (+30 days); can be refiled
  • Child Support Liens - 20 years

Cross-References