Tax Sale Process
If property taxes remain unpaid for a specific period of time, Part XI of the Municipal Act, S.O. 2001 provides the process for collecting property tax arrears.
TAX ARREARS CERTIFICATE
If taxes remain unpaid on vacant or improved land for three years prior to January 1st of any year, the city may begin a tax sale process by the registration of a Tax Arrears Certificate in the land registry office. These timelines apply to both residential and non-residential classes of property.
A Tax Arrears Certificate indicates that the property may be sold if taxes, penalties, interest and reasonable costs incurred by the city are not paid within one year of registration of the certificate. Once a certificate has been registered, partial payments cannot be accepted.
If the cancellation price is not paid before the expiry of the one-year redemption period, these properties are advertised for sale by public tender. Advertisements are published in the Kingston Whig-Standard 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, GST, where applicable, and the relevant land transfer tax.
Using forms provided by the tax office or on the City of Kingston Web site, the bid plus a certified cheque for 20% of the tendered amount must be submitted in a sealed envelope prior to the specified time. To be eligible, bids must be at least equal to the advertised minimum tender amount. The successful purchasers will be required to pay the amount tendered plus accumulated taxes, penalties and interest, GST, if applicable, and the relevant land transfer tax.
From the day of notification to the highest bidder, this 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 at the time of advertising of the Tax Sale properties.
Personal information contained on the Tender to Purchase form is collected pursuant to the Municipal Act, 2001 and its regulations, and will be used for the purposes of the Act. Questions should be directed to the City Clerk, who is the Freedom of Information and Privacy Coordinator for the City of Kingston. Telephone: (613) 546-4291, ext. 1247
For more detailed information, please read the information bulletin linked above right.
NEED MORE INFORMATION?
Send your request in writing to City of Kingston, Taxation & Revenue Services, 211 Counter Street, P.O. Box 640, Kingston, ON K7L 4X1, by fax at 613-546-6995 or by e-mail at email@example.com, and include your name, address and telephone number. We will be pleased to respond to your request as soon as possible.
Tax Lien Sales Tax sale process