Tax Sales

The Ontario Municipal Act, 2001 provides for the sale of property if property taxes remain unpaid for a specific length of time. The Town registers a Tax Arrears Certificate on title if taxes remain unpaid on vacant or improved land in any property class for three years before January 1 of any year.

A Tax Arrears Certificate indicates that the Town will sell a property if all taxes, penalties, interest and reasonable costs (the cancellation price) incurred by the Town are not paid within one year of registration of the certificate. The Town cannot accept partial payments once a certificate has been registered.

The Town 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. Advertisement is published in the Fort Erie Post for four consecutive weeks and in the Ontario Gazette for one week. The current sale of lands by public tender is also posted on the Town's Website. Using forms provided by the Tax Department, the bidder must submit the bid plus a certified cheque for 20% of the tendered amount in a sealed envelope before the specified time. For offers to be eligible, bids must be equal to the advertised minimum, which includes all outstanding taxes, interest and costs.

From the day of notification to the highest bidder, the eligible bidder has 14 days to complete the transaction. All tax properties are sold without warranty and are sold as is. Further information will be made available when advertising the Tax Sale properties.