Liens in Pennsylvania

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

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

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

Medical Assistance (Estate Recovery) Claims

• Liability is placed personally on executor or administrator, and person receiving property. 62 P.S. 1412(a.1).
• Transferees are liable if they received property without paying fair market value. 55 Pa. Code. 258.9.
• Sales by personal representative to unrelated parties for fair market value are deemed supported by adequate consideration. 55 Pa. Code. 258.9(c)
• Claims do not apply to property held by a decedent and another at time of death as joint tenants with right of survivorship (JTWROS) or as tenants by the entireties (TBE). 55 Pa. Code. 258.3(b).
• If the debt is reduced to judgment, or a lien filed against the real estate in public records, then normal judgment/lien rules would apply.

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

• Pennsylvania
• Liens