The sale of land for tax arrears in Ontario is a process by which municipalities can sell properties that have unpaid property taxes. This process is governed by the Municipal Act, 2001, and the Assessment Act, and is typically initiated by the municipality sending a tax arrears notice to the property owner.
**Key Dates for 2023**
* **March 1:** Deadline for property owners to pay their taxes in full to avoid being placed on the tax arrears list.
* **April 1:** Municipalities begin sending tax arrears notices to property owners with outstanding taxes.
* **May 31:** Deadline for property owners to file an objection to the tax arrears with the Municipal Property Assessment Corporation (MPAC).
* **June 30:** Deadline for municipalities to publish a list of properties that are subject to tax sale.
* **September 1:** Sale of land for tax arrears begins.
**Process**
1. **Tax Arrears Notice:** The municipality sends a tax arrears notice to the property owner, which includes the amount of taxes owing, the due date, and the consequences of not paying the taxes.
2. **Objection:** The property owner can file an objection to the tax arrears with MPAC if they believe that the taxes are incorrect or if they have made arrangements to pay the taxes.
3. **Publication of List:** The municipality publishes a list of properties that are subject to tax sale in a local newspaper and on the municipal website.
4. **Sale:** The sale of land for tax arrears begins on September 1. Properties are sold to the highest bidder, and the proceeds from the sale are used to pay the outstanding taxes and any other charges.
5. **Redemption:** The property owner has one year from the date of the sale to redeem the property by paying the outstanding taxes, penalties, and interest.
**Important Information**
* Property owners who are facing tax arrears should contact their municipality to discuss payment options and avoid having their property sold for taxes.
* There are a number of programs available to help low-income property owners pay their taxes, such as the Ontario Property Tax Assistance Program and the Municipal Tax Assistance Program.
* If a property is sold for taxes, the former owner has one year to redeem the property by paying the outstanding taxes, penalties, and interest.
