Special Tax Sale (Abandoned Properties) is used for which property?

• A. Special Tax Sale (Abandoned Properties)
• B. Standard Tax Sale
• C. Accelerated Tax Sale
• D. None of the above

Answer: (A)

Special Tax Sale (Abandoned Properties) is used for properties that are abandoned—the owner is not actively paying taxes, and the property is typically vacant or in disrepair. When a property is deemed abandoned, the municipality can use this special sale to quickly recover back taxes, interest, and municipal charges through a streamlined process. This helps address blight and move the lien or property back toward productive use without going through the standard foreclosure route. Standard tax sale covers regular delinquent properties with active ownership, while accelerated tax sale is a different expedited path for other scenarios. So, the property type targeted by this special sale is an abandoned property.