In 2012, a Philadelphia property went to a tax sale after unpaid bills piled up; years later, the fight over leftover money continued

A property in Philadelphia went to a tax sale after unpaid bills piled up. The case was centered around a property at 1501 N. 29th Street. It was owned by James Leverett and Valerie Leverett. The name of the case was City of Philadelphia v. James Leverett and Valerie Leverett, Appeal of Loretta Leverett.

What exactly happened in the case?

The city's 2012 tax claim listed $19,888.19 in unpaid real estate taxes. It also listed a $131,215.09 city judgement from 2004 and a $5,074 judgement from 2006.

Then, the city filed an amended tax claim in 2012. Later, the court ordered a sheriff's sale of October 19, 2012, and the property was then sold for $91,000 in November 2012.


Notably, James died in 2016. Then Loretta Leverett went to the court. She said that she was the surviving spouse and an interested party. She had to ask the court to award her $75,000 in alleged excess proceeds from the sale. She also wanted the court to require the sheriff to provide a schedule that showed how the sale proceeds had been distributed.

The trail court allowed her to intervene. However, it rejected her request and found that she had never owned the property. She also had never shown financial interest in the sale.

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Why did the court say that?

The court found no evidence after the claims were made related to the case. It found little to no evidence that showed her inheritance claim. The other claims made by her were also rejected by the trial court as it did not find her testimony on many parts credible.

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What did the Appeals court do?

The Commonwealth Court denied the city's application on September 5, 2024 to dismiss the appeal. However, it upheld the rejection of Loretta's petition.

The court also did not confirm that $75,000 remained available from the sale. The decision rested on Loretta's failure to prove the legal standing needed to pursue the money.