Liens in Pennsylvania

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Revision as of 10:11, 8 January 2020 by Bartbodkin (talk | contribs) (State Tax Liens)

Overview

Alimony/Support

Bail Liens

Broker Liens

Child Support Liens

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.

Community Association Liens

Condominium Association Liens

Homeowners' Association Liens

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

See Estates in Pennsylvania.

Financing Statements

Hospital Liens

Inheritance Tax Liens

See Estates in Pennsylvania.

Lis Pendens

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