Late Taxes & Penalties

Pursuant to the Local Government Act, a tax sale is conducted annually by the Collector, on the last Monday of September at 10:00 am in the Municipal Hall, where properties which have property taxes from two years prior to the current year are offered for sale by public auction. Notice is published prior to the tax sale, advising of the time and place of the sale, and the description and street address, of any properties subject to sale.

A public auction will be held at 10 am, on the last Monday in September each year in Council Chambers, Esquimalt Municipal Hall. If the last Monday in September is a statutory holiday, the public auction will instead be held on the first non-statutory holiday Monday following. 

Bidding is accepted on all properties.

Prospective bidders are advised that it is their responsibility to search the title of the property in advance to determine if there are any charges registered against the property.

The minimum bid is the amount of the Upset Price.

The Upset Price equals all outstanding taxes + penalties + interest + 5% Tax Sale cost based on the value of outstanding current, arrears and delinquent taxes + Land Title Office fees.

If no bidding takes place within three calls by the Collector (auctioneer), the Township is declared the purchaser at the Upset Price.

Rules of Auction will be available at Tax Sale each year.

The Local Government Act requires municipalities to advertise in two issues of a local paper. The second advertisement must be no less than three, or more than 10 days prior to the Tax Sale.

The legal description and street address must be published.

To avoid your property being listed in this ad in the newspaper, please contact the Township to determine the relevant dates.

The successful bidder is required to have their photo ID and Social Insurance Number, or Business Number and corporate seal if required.

Upon commencement of the tax sale, payment of an amount no less than the upset price must be received. The purchaser has until 3:00pm on the tax sale date to provide the remaining amount in full.

Acceptable forms of payment are: Cash, Certified Cheque and Bank Draft and the sum bid must be paid immediately. Personal cheques, debit, and credit cards are not accepted as a form of payment.

If full payment is not received by the deadline, the Collector will reconvene the meeting the following day at 10:00am and the property will be auctioned again.

Not later than 3 months after the sale of the property at an annual tax sale, the Collector must give written notice of the sale and of the day the redemption period ends, to all persons registered in the land title office as an owner of the fee simple of the property or an owner of a charge on the property.

The original owner has one year after the property is sold at Tax Sale to pay the taxes and buy back their property. This is called redemption.

All registered charge holders have full right to redeem the property.

To redeem the property, the charge holder must remit the full upset price, plus interest on the purchase price at a rate set by the Province, within one year of the Tax Sale.

As soon as the property is redeemed, the Collector will refund to the Tax Sale purchaser the purchase price, plus interest to the date of redemption.
 

If the property is not redeemed during the one-year period, the Collector registers the new owner at the Land Titles Office.

The new owners are required to pay the property sales tax to the Provincial Sales Tax Administrator after application has been made to register in the Land Titles Office.