Tax Sales

A tax sale is the sale of a property by a municipality due to unpaid property taxes.

Tax sale properties

The tax sale process has concluded for 2025.

2026 listings will be posted to our website around August/September.

Tax arrears process

Under the Municipal Act, if there are outstanding property taxes from 2 years before the current year, Haldimand County can register a Tax Arrears Certificate on the property. If the taxes are not paid in full within 1 year of registering the certificate, the property can be sold.

If taxes are owed at any time during Year 1 and remain unpaid by the end of Year 2, then the municipality will proceed to register a Tax Arrears Certificate in Year 3. If the taxes are not paid in full within 1 year after the Tax Arrears Certificate is issued (Year 4), then the house will be advertised for tax sale.

See an example tax sale timeline.

Before registering a Tax Arrears Certificate

Property owners can stay up to date with their taxes by enrolling in a payment plan or making payments on their own.

We send a Notice of Tax Arrears letter to those with any outstanding balances in January, April, June, September, and November as a reminder.

We send a registered letter to notify the property owner that the property is “Eligible for Tax Sale” if they have taxes outstanding from 2 years prior. Those eligible have 30 days to comply before a tax arrears certificate will be registered. Property owners are charged an administration fee upon issuance of these registered letters.

Payment options when eligible for Tax Sale

When you receive a notification that your property is eligible for Tax Sale, you have 3 options for payment:

Payment of the total amount
Payment of your 2024 balance, as well as any penalties, interest and adjustments to date
Enter into a 2-year pre-authorized payment plan (including 15% penalty and interest per year) to get out of arrears

Once a Tax Arrears Certificate has been registered

Once a Tax Arrears Certificate has been registered, we can only accept payment in full, as per provincial legislation (Part XI of the Municipal Act, 2001). The accepted cancellation price (amount required to cancel the Tax Arrears Certificate) must cover the current balance at the time of payment.

Other interested parties (spouse, mortgagees, claimants, etc., if applicable) are first informed within 60 days of registration. An additional notice is sent at the 280-day mark.

If the cancellation price is not received within one year from registration, the property will be advertised and sold.

For questions on the process, please call 905-318-5932 ext. 6251 or email taxsale@haldimandcounty.on.ca.

How tax sales are conducted

We conduct tax sales through a public tender process. Tenders are accepted as soon as advertisements begin. We advertise for 4 weeks, with tenders accepted for an additional week following this. At the same time, we send a final notice to property owners, registered interested parties, and surrounding properties to inform them that the property is being advertised.

Tenders can be submitted until 3 p.m. on the deadline date, and the Treasurer then opens the sealed envelopes as soon as possible following 3 p.m.

If a property receives one or more sufficient tenders, the highest bidder is notified by mail and must pay their full bid amount within 14 days. If they do not pay within 14 days, their deposit is forfeited and the offer goes to the second-highest bidder.

After a successful tax sale, anyone registered on the title, except for provincial or federal liens, loses their interest in the property.

If there are no bids

Any failed tax sales (no bids or qualified bids) can be re-advertised. If it remains unsold after two years, Haldimand County may vest the property.

Example tax sale timeline

For a more detailed look, see an example timeline from 2023-2026 of the entire tax sale process from initial arrears to the day of the tax sale.

View current fees associated with the tax sale process (third table).

Example timeline of tax sale process

2023 - Taxes due and arrears begin

An outstanding amount (property taxes, penalty, interest, adjustments) that was due this year (at any point) has been left unpaid.
Notice of arrears letters are sent if a property has any past-due taxes.

2024 - Arrears continue

An outstanding balance from the previous year remains, and no balances from the 2024 year have been paid either.

2025 (Jan to May) - Arrears continue and eligibility determined

Notice of arrears letters continue to be sent. Haldimand County assesses properties with an outstanding balance from 2023. These properties are considered 'eligible' for tax sale.

2025 (May/June) - Eligibility letter sent

The property owner receives a registered letter, with an administration fee, informing them that they are eligible for tax sale.
They have 30 days to take action on one of three options:
- pay their taxes in full
- pay out the 2023 balance (plus any penalties, interest, and adjustments to date)
  or
- start a 2-year payment plan agreement

2025 (June/July) - Tax Arrears Certificate registered

If no repayment option was chosen within 30 days, a Tax Arrears Certificate is registered on the property, along with an initial collections fee.
At this point, the only payment option is to pay the current balance in full, which would cancel the certificate.

2025 (July/August) - Notice/statutory declaration

Within 60 days of registration, a statutory declaration is sent to all interested parties (owners, mortgagees, claimants). This is a legal document that describes the timeline and consequences if taxes are not paid.

2026 (April) - Final notification

280 days after registration, a final legal document is sent to all interested parties again to inform them that if the cancellation price is not paid by the one-year date after registration, the property will proceed to be advertised for tax sale.
A statutory declaration fee is added to the property.

2026 (July) - One year since registration

The property has now been registered for one year, and the taxes have not been paid. Haldimand County can now proceed to advertise the property for tax sale.
Haldimand notifies interested parties, as well as abutting properties, that advertisements have begun.

2026 (August) - Tax Sale day

If sufficient payment is not received by 3 p.m. on the date of the tax sale, the property will be sold to the highest successful bidder.
Once a tax deed is registered, payment is no longer accepted. Anyone registered on the property (excluding provincial or federal liens) loses interest in the property, and the bidder gains absolute ownership of the property.

Some documents may not be accessible to all users. If you require a document in a different format, please email accessibility@haldimandcounty.on.ca, and we will work together to best share the information with you.