Property Sale Process Kitchener
Source: City of Kitchener
Canada
If property taxes remain unpaid for a specific period of time, the Municipal Tax Sales Act provides for the sale of the property.
The City of Kitchener can register a Tax Arrears Certificate if taxes remain unpaid on vacant land for two years prior to January 1 of any year, or three years for improved lands. (These timelines apply to all 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 the Tax Arrears Certificate's registration.
The City of Kitchener will only initiate a tax sale if the property owner refuses or is unable to pay the amount owing in whole or through a payment schedule. Prior to a tax sale, the City aims to work with the property owner to develop a schedule to repay all monies owing. The City sees a Tax Sale as a last resort.
Once a Tax Arrears Certificate has been registered against the lands, partial payments can not be accepted.
If the monies owing have not been paid within the one-year period, the City of Kitchener will advertise the sale of the property for non-payment of taxes. Advertisements are published in the Kitchener-Waterloo Record for four consecutive weeks.