Treasury Department: Overview of Tax Sale Process

• If property taxes remain unpaid for a specific period of time, the Municipal Tax Sales Act provides for the sale of the property. The Municipality registers a Tax Arrears Certificate if taxes remain unpaid on land for three years prior to January 1st of any year.
  
  
• These time lines apply to both residential and non-residential classes of property.
  
  
• A Tax Arrears Certificate indicates that the property will be sold if taxes, penalties, interest and reasonable costs incurred by the Municipality are not paid within one year of registration of the certificate. Once a certificate has been registered, partial payments cannot be accepted, but a Council approved repayment schedule may be arranged with the owner prior to the expiry of the one-year period.
  
  
• The Municipality may advertise the property for sale for non-payment of taxes if the cancellation price is not paid within one year of registration of the certificate. Advertisements are published in the local papers for four consecutive weeks and the Ontario Gazette for one week.
  
  
• All tax properties are sold without warranty and are sold as is. Further information will be made available at the time of advertising of the Tax Sale properties.