Liens in Pennsylvania
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Revision as of 08:14, 6 January 2022 by Josephdebarberie (talk | contribs)
Contents
- 1 Overview
- 2 Alimony/Support
- 3 Bail Liens
- 4 Broker Liens
- 5 Child Support Liens
- 6 Civil Money Judgments
- 7 Community Association Liens
- 8 Community Facilities District Liens
- 9 Construction/Mechanic's Liens
- 10 Criminal Money Judgments
- 11 Estate Tax Liens
- 12 Financing Statements
- 13 Hospital Liens
- 14 Inheritance Tax Liens
- 15 Lis Pendens
- 16 Mechanic's Liens (Construction Liens)
- 17 Municipal Assessments
- 18 Municipal Liens
- 19 Real Property Tax Liens
- 20 Security Instruments
- 21 State Tax Liens
- 22 Other Liens
- 23 Cross-References
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
