Tax Sales

Find out any properties that are being publicly 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 two years. If the taxes are not paid within one 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 sale 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