Property Tax Sales

Final Notice Letter

Final Notice Letters prior to Tax Sale Registration are mailed to all property owners approaching or in three years of property tax arrears. This notice urges property owners to take action by a given date either by making full payment of the taxes or by entering into a payment plan with the Town. Visit the Pre-Authorized Tax Payment page to learn more about the Arrears Payment Plan and complete the application.

Tax Sale Registration

Municipal Tax Sale Registrations in the Town of Whitby can begin once taxes reach three years arrears. When all collection efforts have been exhausted, no payment agreements have been negotiated that meet the terms of the Arrears Pre-authorization Plan, and the Town still has been unable to secure payment of the tax arrears, the Town will start the tax sale registration process by registering the Tax Arrears Certificate on the parcel register at the Land Registry Office. Once this registration process begins, Section 371(1)(a) allows for the Town to add any legal fees and disbursements to the tax roll that it occurs at various stages of this process.

If full payment is not received within 280 days of the Tax Arrears Certificate registration, the Town will issue 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.

Once a Tax Arrears Certificate has been registered, only full payment of the cancellation price will be accepted. The cancellation price is the amount of all tax arrears owing together with penalties, interest, land-related liens and costs incurred for processing registration and tax sale proceedings. The Town will proceed with a municipal tax sale if full payment is not received. Full payment will be accepted up to the date of transfer of the property following a 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.

All property tax sales follow the regulations outlined in the Municipal Act.

Municipal Act, 2001
Ontario Regulation 181/03
Municipal Tax Sales Rules

August 13, 2026 Tax Sale Results