Tax Sales

Find out any properties that are being publically sold and learn about tax sales.


What is a tax sale?

A tax sale is a public sale of properties with unpaid taxes. The sale of land is by public tender and allows the recovery of the tax owed. The City first registers a tax arrears certificate on the title of a property with unpaid taxes for at least 2 years. If the taxes are not paid within 1 year of registering the certificate, the property can be sold.

How do tax sales work?

Every tax sale is governed by the Municipal Act, 2001 and the Municipal Tax Sales Rules made under that act. The City will advertise the property sale through the public tender process.  During the sale, the outstanding taxes could be resolved, resulting in the property being cancelled. The listed properties are not owned by the City of Niagara Falls but remain in the property owner's control until a successful bidder has been determined and the legal process is completed.

These are not typical real estate sales. If you wish to participate in a sale, you should get legal advice from a lawyer and follow the tax sale rules.

Form of tender and payment

  • Visit the Ontario Centre Forms Repository or Ontario Tax Sales to get information and the required form of tender.
  • Tenders must be submitted on the correct form and include a deposit of at least 20% of the tender amount (certified cheque, bank draft or money order payable to the City of Niagara Falls)
  • The successful bidder must pay the amount tendered plus any applicable taxes, such as accumulated taxes, land transfer tax, and HST.

Listing of properties available for sale by public tender

Tenders are invited for the purchase of the lands described in the advertisement below. Tenders will be received until 3:00 p.m. local time on May 8, 2025, at the MacBain Community Centre, 7150 Montrose Road, Niagara Falls, Ontario.  The tenders will then be opened in public on the same day as soon as possible after 3:00 p.m. at the MacBain Community Centre.

Advertisement of current tax sale (form 6)

Form 6
SALE OF LAND BY PUBLIC TENDER
Municipal Act, 2001
Ontario Regulation 181/03, Municipal Tax Sale Rules

SALE OF LAND BY PUBLIC TENDER
THE CORPORATION OF THE CITY OF NIAGARA FALLS

Take Notice that tenders are invited for the purchase of the lands described below and will be received until 3:00 p.m. local time on May 8, 2025, at the MacBain Community Centre, 7150 Montrose Road, Niagara Falls, Ontario.

The tenders will then be opened in public on the same day as soon as possible after 3:00 p.m. at the MacBain Community Centre, 7150 Montrose Rd, Niagara Falls, Ontario.

Description of Lands:

  1. Roll No. 27 25 110 002 03700 0000; 7863 GARNER RD., NIAGARA FALLS; PIN 64263-0044 (LT); PT TWP LT 200 STAMFORD AS IN RO265843; NIAGARA FALLS; SUBJECT TO EXECUTION 97-00656, IF ENFORCEABLE.; File No. 23-01

According to the last returned assessment roll, the assessed value of the land is $9,000

Minimum tender amount: $713,416.66

  1. Roll No. 27 25 080 002 02400 0000; 6167 CHURCHILL ST., NIAGARA FALLS; PIN 64375-0107 (LT); LT 5 PL 70 STAMFORD; NIAGARA FALLS; File No. 23-03

According to the last returned assessment roll, the assessed value of the land is $121,000

Minimum tender amount: $22,294.87

  1. Roll No. 27 25 040 008 14300 0000; 6811 STAMFORD GREEN DR., NIAGARA FALLS; PIN 64282-0193 (LT); LT 9 PL 187 STAMFORD; NIAGARA FALLS; File No. 23-05

According to the last returned assessment roll, the assessed value of the land is $214,000

Minimum tender amount: $29,886.07 - CANCELLED

  1. Roll No. 27 25 040 001 07101 0000; 6820 MOUNTAIN RD., NIAGARA FALLS; PIN 64285-0007 (LT); PT TWP LT 25 STAMFORD; PT RDAL BTN TWP LT 16 & 25 STAMFORD (AS CLOSED BY BYLAW AA7308) PT 1 59R3986; DESCRIPTION MAY NOT BE ACCEPTABLE IN FUTURE AS IN RO409366; NIAGARA FALLS; File No. 23-06

According to the last returned assessment roll, the assessed value of the land is $865,000

Minimum tender amount: $79,371.08 - CANCELLED

  1. Roll No. 27 25 030 004 00100 0000; 5157 CENTRE ST., NIAGARA FALLS; PIN 64345-0032 (LT); PT LT 63 PL 11 TOWN OF NIAGARA FALLS AS IN RO442013; NIAGARA FALLS; PIN 64345-0104 (LT); PT LT 63 PLAN 11 TOWN OF NIAGARA FALLS AS IN RO718050; NIAGARA FALLS; File No. 23-07

According to the last returned assessment roll, the assessed value of the land is $48,000

Minimum tender amount: $23,755.45

  1. Roll No. 27 25 100 003 96413 0000; 14 - 7370 MONASTERY DR., NIAGARA FALLS; PIN 64846-0014 (LT); UNIT 14, LEVEL 1, NIAGARA SOUTH CONDOMINIUM PLAN NO. 46; BLK 44 PL 59M201, MORE FULLY DESCRIBED IN SCHEDULE 'A' OF DECLARATION LT102334 AMENDED BY LT102652; NIAGARA FALLS; File No. 23-11

According to the last returned assessment roll, the assessed value of the land is $209,000

Minimum tender amount: $24,553.66 - CANCELLED

  1. Roll No. 27 25 110 002 13200 0000; 8891 MONTROSE RD., NIAGARA FALLS; PIN 64262-0023 (LT); PT TWP LT 210 STAMFORD AS IN RO492942, EXCEPT RO131090; NIAGARA FALLS; File No. 23-15

According to the last returned assessment roll, the assessed value of the land is $95,000

Minimum tender amount: $24,108.16

Tenders must be submitted in the prescribed form and must be accompanied by a deposit of at least 20 per cent of the tender amount, which deposit shall be made by way of a certified cheque/bank draft/ money order payable to the municipality.

Except as follows, the municipality makes no representation regarding the title to, crown interests, or any other matters relating to the lands to be sold. Any interests of the Federal or Provincial Crown encumbering the land at the time of the tax sale will continue to encumber the land after the registration of the tax deed.  Responsibility for ascertaining these matters rests with the potential purchasers. The assessed value, according to the last returned assessment roll, may or may not be representative of the current market value of the property.

Pursuant to the Prohibition on the Purchase of Residential Property by Non-Canadians Act, S.C. 2022, c. 10, s. 235 (the “Act”), effective January 1, 2023, it is prohibited for a non-Canadian to purchase, directly or indirectly, any residential property, as those terms are defined in the legislation. Contraventions of the Act are punishable by a fine, and offending purchasers may be ordered to sell the residential property.

The municipality assumes no responsibility whatsoever for ensuring bidders/tenderers comply with the Act, and makes no representations regarding same. Prospective bidders/tenderers are solely responsible for ensuring compliance with the Act and are advised to seek legal advice before participating in this sale.

Transfers of properties that contain at least one and not more than six single family residences and are transferred to non-residents of Canada or foreign entities, are subject to the Province’s Non-Resident Speculation Tax (NRST).

This sale is governed by the Municipal Act, 2001 and the Municipal Tax Sales Rules made under that Act.  The successful purchaser will be required to pay the amount tendered plus accumulated taxes and any taxes that may be applicable, such as a land transfer tax and HST.

The municipality has no obligation to provide vacant possession to the successful purchaser.

A copy of the prescribed form of tender is available on the website of the Government of Ontario Central Forms Repository under the listing for the Ministry of Municipal Affairs.

For further information regarding this sale and a copy of the prescribed form of tender, visit:

www.OntarioTaxSales.ca 
or if no internet access available, contact:

Anthony Scaringi
Tax Collections and Appeals Officer
The Corporation of the City of Niagara Falls
7150 Monrose Road
Niagara Falls, ON L2H 3N3
[email protected] 
www.niagarafalls.ca/taxsales

Current tax sale with status

Please view the advertisement for more information about the sale and details on each property.

Sale DateAddress or Description of LandsMapRoll NumberMinimum Tender AmountAssessed ValueStatus
May 8, 20257863 Garner RdView Map2725110002037000000$713,416.66$9,000For sale by tender
May 8, 20256167 Churchill StView Map2725080002024000000$22,294.87$121,000For sale by tender
May 8, 20256811 Stamford Green DrView Map2725040008143000000$29,886.07$214,000For sale by tender
May 8, 20256820 Mountain RdView Map2725040001071010000$79,371.08$865,000Cancelled
May 8, 20255157 Centre StView Map2725030004001000000$23,755.45$48,000For sale by tender
May 8, 202514-7370 Monastery DrView Map2725100003964130000$24,553.66$209,000Cancelled
May 8, 20258891 Montrose RdView Map2725110002132000000$24,108.16$95,000For sale by tender

Previous tax sale property results

Sale DateAddress or Description of LandsMapRoll NumberMinimum Tender AmountAssessed ValueResult
June 27, 20248646 Champlain DrView Map2725120006057000000$27,405.60$229,000Successful bid $397,000
June 27, 20245059 Palmer AvView Map2725020003066000000$102,741.53$344,000Cancelled

Resources

Contact

Anthony Scaringi
Tax Collections and Appeals Officer
The Corporation of the City of Niagara Falls
4310 Queen Street
P.O. Box 1023
Niagara Falls, ON L2E 6X5
(905) 356-7521 Ext. 4302