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Property Tax Arrears and Tax Sales

If property taxes remain unpaid for a specified period, the Municipal Act, 2001 governs the circumstances under which a municipality may sell the property. A municipality may register a Tax Arrears Certificate against title if property taxes remain unpaid for the two years prior to January 1 of any year. These timelines apply to both residential and non-residential properties.

A Tax Arrears Certificate indicates that the property will be sold if the cancellation price is not paid within one year of the registration date. Once a certificate has been registered, partial payments will not be accepted unless the owner has entered into an extension agreement with the Town prior to the expiry of the one-year period.

Tax sales are not typical real estate transactions. If you are considering participating in a tax sale, it is strongly recommended that you seek independent legal advice from a lawyer licensed to practice in Ontario and in good standing with the Law Society of Upper Canada.

Process Prior to Registration of a Tax Arrears Certificate

The Town issues two property tax bills annually to all property owners. In addition, arrears notices are mailed throughout the year—in March, May, July, October, and December—to properties with outstanding balances.

For properties eligible for the registration of a Tax Arrears Certificate, a final notice will be sent by registered mail, providing the property owner with one month to make the required minimum payment.

If the minimum required payment is not made by the stated deadline, the Town will proceed with the registration of a Tax Arrears Certificate.

Once a Tax Arrears Certificate has been registered, the Town will send notice by registered mail to:

  • The owner(s) listed on title which include but are not limited to:

  • Spouses of the owner

  • Interested parties on title which include:

    • Mortgage holders/ banks

    • Execution of creditors who hold a registered court judgement or writ of execution against the tax payer

The cancellation price is the amount equal to:

  • All tax arrears owing in respect of the land

  • All current real property taxes owing

  • Accrued interest and penalties

  • All reasonable costs incurred by the Town after the Treasurer becomes entitled to register a Tax Arrears Certificate under section 371 of the Municipal Act, 2001

Once a Tax Arrears Certificate has been registered on title, only full payment of the cancellation price will be accepted. Partial payments will not be accepted and, if submitted, will be returned to the payor.

The cancellation price may be paid at any time up to the point when:

  • The property is transferred by tax deed to a successful tenderer, or

  • The property is vested in the Town following an unsuccessful tax sale

Under provincial legislation, a municipality may recover unpaid property taxes through the sale of a property.

Considerations Prior to Submitting a Tender

The Town does not guarantee vacant possession. Prospective purchasers are advised to consult a lawyer licensed to practise in Ontario and in good standing with the Law Society of Upper Canada.

All properties are sold “as is.” The Town makes no representations or warranties regarding the condition of any property.

The Town does not have the authority to provide access to view properties.

It is your responsibility to conduct a title search at your own expense. The Town will not provide this information. Independent legal advice is strongly recommended

No. The Town does not recommend or refer legal counsel.

A tender may be withdrawn if the Treasurer receives a written request to withdraw the tender before the published closing time on the final date for receiving tenders. Withdrawn tenders will be opened at the time of tender opening and formally declared withdrawn.

After the Tax Sale Tender Has Closed

If no tenders are received for a property advertised for tax sale, the sale is declared unsuccessful. The municipality then has up to two calendar years from the date of the unsuccessful sale to either:

  • Vest the property (take ownership), or

  • Re-advertise the property for sale

Tender deposits will be returned after the posting of results on www.townofbwg.com and after notification to the highest and second-highest tenderers. Deposits are not returned on the day of the tender opening.

The town must first evaluate all tenders for compliance with the Municipal Act, 2001 and Ontario Regulation 181/03. Each tenderer will receive written notice explaining any tender rejection. Once this process is complete, tenders and deposits will be returned by registered mail.

Pursuant to the Municipal Act, 2001 and Ontario Regulation 181/03, Part II, sections 9(3) and 9(4), a tender may be rejected if it:

  • Is less than the minimum tender amount stated in the advertisement

  • Is not typewritten or legibly handwritten in ink

  • Is not accompanied by a deposit of at least 20% of the tender amount

  • Includes a deposit not made by money order, bank draft, or certified cheque issued by a recognized financial institution

  • Is not submitted in a sealed envelope clearly marked as a tax sale and identifying the property

  • Is not addressed to the Treasurer

  • Relates to more than one parcel of land

  • Includes terms or conditions not permitted under O. Reg. 181/03

  • Has been properly withdrawn in accordance with O. Reg. 181/03

  • Is not one of the two highest compliant tenders

The Town will retain the cancellation price. Any proceeds in excess of this amount will be paid into the Superior Court of Justice. Parties who have a claim may be able to apply to the court to access these residual monies to cover their loan or other interest.

Contact Us

Town of Bradford West Gwillimbury
100 Dissette St., Unit 7&8
Bradford, ON, L3Z 2A7

Phone: 905-775-5366

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