Tax Sales

Final Notice prior to Tax Sale Registration is mailed to all property owners approaching two years of property tax arrears. This notice urges property owners to take action within thirty days by either making full payment of the taxes or by entering agreed upon payment arrangements with the Township of Brock Treasury.

Tax arrears certificate registration 

Municipal tax sale proceedings can begin once taxes have been in arrears for at least two years. When all collection efforts have been exhausted, no payment agreements have been negotiated, and the Township still has been unable to secure payment of the tax arrears, the Township will start the tax sale registration process by registering the Tax Arrears Certificate on the parcel register at the Land Registry Office.

If full payment is not received within 280 days of the Tax Arrears Certificate registration, the Township issues a Final Notice to the property owner(s) and all interested parties within 30 days after the expiry of the 280-day period. This final notice specifies the date on which the property will be advertised for public tender if the tax arrears remain unpaid or an extension agreement is not arranged.

Once a Tax Arrears Certificate has been registered, only full payment of the cancellation price will be accepted unless an extension agreement has been arranged. Full payment will be accepted up to the date of transfer of the property following a sale. In the event of non-payment, the Township will proceed with a municipal tax sale.

Partial payments are no longer permissible after the Tax Arrears Certificate has been registered at the Land Registry Office. Partial payments received in error will be returned to the property owner immediately. Full payment of the cancellation price will remove the Tax Arrears Certificate.

Upcoming tax sale information and public tender packages are on  this page when available when available.