If property taxes remain unpaid for a specific period of time, the Municipal Act provides for the sale of the property. The Township registers a Tax Arrears Certificate if taxes remain unpaid on vacant or improved land for three years prior to January 1 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 Township are not paid within one year of registration of the certificate. Once a Tax Arrears 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. This approved repayment schedule forms part of a Township By-law and becomes a publically available document.
The Township, through their solicitor, 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 generally published in the Ontario Gazette for one week and in the Aylmer Express for four weeks.
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, HST if applicable and the relevant land transfer tax.
All tax properties are sold without warranty and are sold as is. Further information will be made available at the time of advertising the Tax Sale.