Property Tax Sales
If property taxes remain unpaid for a specific period of time, the City is authorized under the Municipal Act to sell the properties to recover the outstanding taxes. A Tax Arrears Certificate is registered on title if property taxes are 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 City are not paid within one year of registration of the certificate. Once a certificate has been registered, partial payments cannot be accepted, but a Council approved repayment schedule may be arranged prior to the expiry of the one-year period. Upon expiration of the one year redemption period and the cancellation price remains unpaid, the municipality may advertise the property for sale for non payment of taxes. Cornwall sells its Tax Sale properties via the tender process.
Current Tax Sale Properties
- Currently, there are no properties available.
Previous Tax Sale Results
How to find information about a future Tax Sale?
All tax sales conducted by the City of Cornwall are advertised once in the Ontario Gazette, www.ontariogazette.gov.on.ca, four times in the Standard Freeholder newspaper and on the City's website. Eligible bids must be at least equal to the advertised minimum, which will include all outstanding taxes, penalties and interest, HST if applicable and the relevant land transfer tax. Using forms provided on this website or from the municipal Financial Services office, the bid plus a certified cheque, bank draft or money order for 20% of the tendered amount must be submitted in a sealed envelope before the specified due date.
For more detailed information please read the Tax Sale Information Bulletin (see below).
Available properties are only published during the four weeks immediately prior to the Tax Sale. The City does not maintain a mailing list of upcoming properties eligible for sale or of possible interested purchasers as Tax Sales may not be held regularly. Interested parties are encouraged to check the City's website.
Related Information and Forms
Click on the following links to download information and forms:
- Tax Sale Information Bulletin (PDF)
- Tender to Purchase Form (PDF)
- Envelope Template for Submitting Bids (PDF)
- Considering a Tax Sale Purchase?
Need more information?
Send us your request in writing at the following address, leaving us your name, address, telephone number and we would be pleased to respond to your query as expediously as possible.
Financial Services Department
City of Cornwall
PO Box 877
Cornwall, Ontario
K6H 5T9
Tel: (613) 930-2787 ext. 2313
Fax: (613) 937-7509
E-Mail: dcaskenette@cornwall.ca
