The Municipal Act, 2001, allows a municipality to sell a property when taxes are in arrears for approximately two years. This process includes multiple steps to allow property owners time to bring their accounts into good standing.  However, once a Tax Arrears Certificate has been registered for one year, the municipality is permitted to sell the property.

Governing Legislation

Tax Sales rules are governed by provincial legislation. The following web site http://www.e-laws.gov.on.ca contains the Municipal Act, 2001 and Ontario Regulation 181/03 Municipal Tax Sale Rules.

Bidders are strongly encouraged to consult the Municipal Act, 2001 and applicable regulations to understand the legal requirements and procedures involved in tax sales.

Current Tax Sale Listings

The City is currently offering two properties for sale due to tax arrears. The sale will be conducted by sealed tender, accepted:

  • In person at the Customer Service Centre
  • By registered mail or courier
  • Deadline: 3:00 p.m. on August 26, 2025

Properties for Sale

768 Campbell St, Sarnia, ON

260 Christina St S, Sarnia, ON

Important Information for Bidders

  • Tenders must be submitted in the prescribed form.
  • Include the property address or roll number on the outside of the envelope.
  • A deposit of at least 20% of the tender amount is required (certified cheque/bank draft/money order payable to the municipality).
  • Bidders are encouraged to consult legal counsel, as the City cannot provide legal advice.

Additional Resources

Property Taxes