If Property Taxes remain unpaid for a specific period, the Municipal Act, 2001 governs the circumstances under which the property may be sold by the Township of Muskoka Lakes. The Municipality may register a Tax Arrears Certificate against title if property taxes remain unpaid for the two years prior to January 1 of any year. These timelines apply to both residential and non-residential classes of property.
A Tax Arrears Certificate indicates that the property will be sold if the ‘Cancellation Prices’ is not paid within one year of registration of the certificate. Once a certificate has been registered, partial payments cannot be accepted unless the owner has entered into an extension agreement with the Township of Muskoka Lakes before the expiry of the one-year period.
After the appropriate time has elapsed without full payment being received, the Municipality may advertise the property for sale for non-payment of taxes if the ‘Cancellation Price’ is not paid. Advertisements are generally published in newspapers with local distribution, on our municipal website, and on Ontario Tax Sales for 4 consecutive weeks and in the Ontario Gazette for one week. Tender packages are available on the Muskoka Lakes website, free of charge or at the municipal office at a printing fee of $40.
For legislation governing the tax sale process, including definitions, please refer to the Municipal Act, 2001, c.25, including Ontario Regulation 181/03.