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Property Tax Sale Process

If property taxes remain unpaid for a specific period of time, Part XI of the Municipal Act, S.O. 2001 provides for means of collecting property tax arrears. A tax sale process is initiated by the registration of a tax arrears certificate in the land registry office. The municipality may register a Tax Arrears Certificate if taxes remain unpaid on vacant or improved land for three years prior to January 1st of any year. These time lines apply to both residential and non-residential classes of property. Owners whose property has a tax certificate registered against it, are notified by registered mail.

A Tax Arrears Certificate indicates that the property may 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.

In the event the cancellation price is not paid before the expiry of the one-year redemption period, these properties can be disposed of either by public auction or by public tender. Advertisements are published in local papers, for four consecutive weeks and the Ontario Gazette for one week. The sales are always subject to certain rules and follow procedures, which have been established by legislation. At these sales, the minimum acceptable offer on a property is always the cancellation price, plus accumulated taxes, penalties and interest, HST where applicable and the relevant land transfer tax.

For more information contact:

Rob Rosilius,
Supervisor of Revenue Services / Tax Collector
Town of New Tecumseth
Phone: 705-435-3900 or 905-729-0057 ext. 1257
Fax: 705-435-2873