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    • Starting a Small Business
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Understanding your tax bill
Property Tax Billing

Sale of Properties for Tax Arrears

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  2. Home & Neighbourhood
  3. Property Taxes
  4. Property Tax Billing
  5. Sale of Properties for Tax Arrears
  • Property Taxes
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  • Sale of Properties for Tax Arrears
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Registration of a Lien on Title

If property taxes are two calendar years in arrears, the City can register a lien or Tax Arrears Certificate on title as per the Ontario Municipal Act, 2001.

Before registering a Lien on Title the City will:

  • Indicate the amount in arrears on the tax bill
  • Send reminder notices in March, May, July, August, October, November and December with the outstanding balance
  • Send a final letter indicating the property is at risk of having a lien registered.

These people will be notified by Registered Mail when a lien is registered on a property:

  • Taxpayer
  • Mortgage holder
  • Anyone with a registered court judgement against the taxpayer

The taxpayer has one year from the date the lien was registered to make a payment plan to pay the outstanding taxes.

If your property is in tax arrears, you have these payment options:

  • Payment in full of the outstanding balance
  • Payment of a sufficient amount to allow for the lien to be cancelled
  • Filing an extension agreement which allows payment over a two year period

If you do not arrange a payment plan with the City, the City can put your property up for sale after one year from the lien registration date.

The mortgage may go into default as most mortgages require property taxes to be current. Taxpayers may be contacted by the mortgage holder as to the next steps for the mortgage company which may include foreclosure.

After the one year redemption process:

  • A final letter is sent to the taxpayer advising:
    • that the property will be on the next tax sale
    • when the property will be advertised
  • The City notifies all mortgage holders of the pending tax sale.
  • After the property sale, anyone registered on title except for provincial or federal liens loses their interest in the property.
Tax Sale Property Listing
Submit a Tender
Tax Sale Property Results

TAKE NOTICE that tenders are invited for the purchase of the lands described below and will be received until 3 pm local time on Tuesday, November 15, 2022 at the Citizen Service Centre 1st Floor City Hall, 71 Main Street West, Hamilton, ON. The tenders will then be opened in public on the same day at 3:10 pm local time in Rooms 192 and 193 of City Hall, 71 Main Street West, Hamilton, ON.

Next tax sale scheduled for May 2023


Tenders must be submitted in the prescribed form (found under the Submit a Tender tab) and must be accompanied by a deposit of at least 20% of the tender amount, which deposit shall be made by way of a certified cheque/bank draft/money order payable to the City of Hamilton.

Except as follows, the municipality makes no representation regarding the title to or any other matters including but not limited to; any environmental concerns, zoning compliance, access or work orders relating to the lands to be sold. Any existing Federal or Provincial liens or executions will remain on title and may become the responsibility of the potential purchaser. Responsibility for ascertaining these matters rests with the potential purchasers. 

This sale is governed by the Municipal Act, 2001, and the Municipal Tax Sales Rules made under that Act. The successful purchaser will be required to pay the amount tendered plus accumulated taxes and any taxes that may be applicable, such as land transfer tax. Failure to complete the transaction by the successful bidder (highest or if failed, second highest bidder) will result in the forfeiture of their deposit.

The municipality has no obligation to provide vacant possession to the successful purchaser.

A copy of the prescribed form of tender is also available on the website of the Government of Ontario Central Forms Repository under the listing for the Ministry of Municipal Affairs.

For further information regarding this sale, including an updated list of properties still available for sale, contact:

Shelley Hesmer, Acting Director of Financial Services, Taxation
City of Hamilton, 71 Main Street West, Hamilton, Ontario L8P 4Y5
Attn: Rob Divinski, Tax Billings and Collections Administrator
Phone 905-546-2424 ext. 6196 | Fax 905-546-2449

Prior to Submitting a Tender

Before you submit a tender for a tax sale properties, you need to be aware that:

  • This process is buyer beware. You must undertake due diligence with respect to all aspects of the property.

  • You may drive past the property, but site visits are not available.

  • There is no vacant possession. The successful bidder will not receive a key to the property. The successful bidder is responsible for the eviction process if necessary.

  • You may be responsible for any Federal or Provincial liens on title. We recommend you do a title search before submitting your bid.

  • You should investigate zoning, planning or building restrictions, and work orders.

  • You are responsible for any environmental concerns if there are contamination issues with the property.

  • You should retain a lawyer to protect your interests before submitting a bid.

Submit a Tender

  1. Complete the Form 7 Tender to Purchase(PDF, 248.45 KB). If there are errors or missing information on your form, we may reject your bid.

  2. Review the Information Bulletin(PDF, 130.16 KB).

  3. Place the completed form and a certified cheque or money order payable to the City of Hamilton for the deposit in the tender envelope with label(PDF, 38.37 KB). Your deposit must be at least 20% of the your bid amount. We will reject bids with deposits less than 20% of the bid. Your bid amount must be at least the minimum bid advertised. The minimum bid is the amount of outstanding overdue taxes and related charges plus the appropriate and outstanding penalties and interest.

  4. Submit the tender envelope by 3 pm and ensure it is time-stamped on by the day of the tax sale to:
    1st Floor Citizen Service Centre
    City Hall
    71 Main Street West
    Hamilton, Ontario
    Do not submit your tender envelope by mail or courier. We cannot guarantee that bids submitted this way will be properly time-stamped and deposited into the sealed locked tender box by the 3 pm deadline.

  5. City staff will time-stamp your envelope and place it into the sealed locked tender box.

  • Throughout the tax sale, the City will work with the owner to resolve the outstanding taxes and cancel the property from the sale when a payment plan or payment is made.

  • Properties cancelled from the sale will be marked as cancelled online and in the Spectator or the Ontario Gazette when possible.

  • If you submitted a bid on a property that is cancelled you can retrieve your bid and deposit when the bids are publicly opened on the day of the tax sale.

  • Staff open bids in public in a designated room at City Hall after 3 pm on the day of the Tax Sale.

  • We will sort bids by property.

  • We will set bids on cancelled properties aside for pickup.

  • The remaining bids for each property are opened and examined to ensure:

    • they are in a sealed envelope

    • Form 7 is filled out accurately and completely

    • a deposit of at least 20% of the bid is enclosed

  • We will identify the highest and second highest bidders.

  • You can pick up unsuccessful bids at this time. You must have identification to pick up your bid.

  • We will contact bidders not in attendance to arrange pickup of bids and deposits.

If two bids of equal amount are tendered, then the person who submitted the earlier bid as indicated by the time stamp will be deemed to be the higher bid.

We will notify the highest bidder in writing to let them know they are the successful bidder.

The highest bidder has two weeks to complete the tax sale transaction by:

  • signing the required legal documents

  • paying the balance of the bid and any related federal or provincial taxes

If the highest bidder does not complete the transaction within two weeks:

  • the deposit is forfeited to the City

  • the property will be offered to the second highest bidder following the same process

After the transaction is complete:

  • the buyer will receive a Deed in Fee Simple to confirm title of the property

  • the former owner has no further opportunity to resolve the outstanding taxes and will lose title of the property

If the bid exceeds the outstanding taxes:

  • The balance must be paid into court.

  • Anyone registered on title at the time the lien was registered may request a portion of these funds by applying to the court.

  • The court will determine the allocation of excess funds after one year.

The City has two years from the time of the failed tax sale to decide what to do with properties receiving no bids.
The City can choose to:

  • Advertise the property for tax sale again.

  • Vest the property and take possession to use or to dispose of.

  • Advertise Request for Offers.

Sale Date: November 15, 2022
Property Address Roll Number Land Use Minimum Bid Assessed Value Successful Bid
1501-500 Green Road 003.044.22000 Residential $40,527 $191,000 Cancelled before Tax Sale
149 Weir Street North 040.332.52200 Residential $33,295 $214,000 $336,157
Cancelled Cancelled before listed
217 Napier Street 010.104.53270 Residential $68,580 $237,000 Cancelled before Tax Sale
26 Concession 6 East 303.510.61300 Residential $56,242 $357,000 Cancelled before Tax Sale
1135-1137 Main Street East 040.281.00220 Mixed $119,209.13 $376,000.00 $257,600.77
48-50 Somerset Avenue 030.265.00730 Residential 112382 66000 no bids
0 Rockcliffe Road 303.330.30810 Residential 7738.96 27000 Cancelled before Tax Sale
Sale date: November 12, 2019
Property Address Roll Number Land Use Minimum Bid Assessed Value Successful Bid
333 East Avenue North 030.216.05960 Residential $62,169 $153,750 $269,000
48 East 23rd Street 070.673.06100 Residential $18,964.87 $169,500 Cancelled before Tax Sale
63 Smith Avenue 030.217.06150 Residential $35,228.26 $188,000 $125,500
1501-500 Green Road 003.044.22000 Residential $24,915.18 $184,000 Cancelled before Tax Sale
1699 Upper James Street 071.131.00400 Commerical $164,966.16 $969,374 Cancelled before Tax Sale
0 Broadway Avenue 260.280.47200 Residential $6,297.81 $22,300 $7,156
27 Old Orchard Drive 050.461.03690 Residential $30,042.32 $326,500 Cancelled before Tax Sale
103-130 Wellington Street North 030.211.52946 Residential $22,544.76 $202,250 Cancelled before Tax Sale
314-320 Ottawa Street North 040.313.50160 Residential $35,023.92 $147,750 Cancelled before Tax Sale

Two properties were cancelled from the November 12, 2019 Tax Sale.

Sale date: May 7, 2019
Property Address Roll Number Land Use Minimum Bid Assessed Value Successful Bid
31 Newlands Avenue 040.315.56940 Residential $33,737.19 $127,250 $157,350
178 Ray Street North  010.105.03860 Residential $19,798.93 $221,250 Cancelled before Tax Sale
43 Murray Street East 020.155.08400 Residential $23,060.16 $245,500  Cancelled before Tax Sale
45 Macallum Street 030.223.04380 Residential $17,829.19 $147,250 Cancelled before Tax Sale
15 Elmbank Street 070.741.05129 Residential $43,422.31 $366,500 Cancelled before Tax Sale
305 Cannon Street East 030.214.56190 Residential $59,582.32 $195,750 Cancelled before Tax Sale
45 Leeming Street 030.217.52530 Residential $51,010.28 $156,500 Cancelled before Tax Sale
110 Avondale Street  040.285.53690 Residential $16,178.49  $159,900 Cancelled before Tax Sale
0 Broadway Avenue 260.280.47200 Residential $6,067.42 $22,300 Cancelled before Tax Sale
Sale date: November 13, 2018
Property Address Roll Number Land Use Minimum Bid Assessed Value Successful Bid
1501-500 Green Road 003.044.22000 Residential $19,508.66 $177,000 Cancelled before Tax Sale
457 Kenilworth Avenue North 040.323.03860 Residential $31,320.09 $178,500 $85,000
143 Niagara Street 030.224.01240 Residential $25,391.47 $151,000 Cancelled before Tax Sale
250 East 44th Street 060.604.00370 Residential $42,411.56 $272,500 Cancelled before Tax Sale
63 Smith Avenue 030.217.06150 Residential $26,131.28 $163,500 Cancelled before Tax Sale
157 West 24th Street 081.012.08820 Residential $25,688.39 $305,000 Cancelled before Tax Sale
1771 Highway 5 West 301.340.05400 Industrial $286,157.88  $679,550 Cancelled before Tax Sale
1771 Highway 5 West 301.340.05400 Residential $286,157.88 $979,450 Cancelled before Tax Sale
64-800 Paramount Drive 003.650.75128 Residential $23,421.19 $264,000 Cancelled before Tax Sale
Sale date: May 8, 2018
Property Address Roll Number Land Use Minimum Bid Assessed Value Successful Bid
333 East Avenue North 030.216.05960 Residential $45,369.34 $142,500 Cancelled before Tax Sale
348 Emerald Street North 030.216.52950 Residential $12,975.59 $87,000 $120,500
1771 Barton Street East 050.385.00220 Residential $15,617.70 $140,500 $132,400
577 Cannon Steet East 030.236.53070 Residential $15,681.52 $160,500 $285,000
413 Upper Wellington Street 070.813.04920 Residential $18,101.48 $209,500 Cancelled before Tax Sale
0 Broadway Avenue 260.280.47200 Residential $4,240.19 $20,100 Cancelled before Tax Sale
0 Fruitland Road N/S 003.030.00841 Residential $3,714.69 $15,650 Cancelled before Tax Sale
0 Fruitland Road N/S 003.030.00843 Residential $4,944.32 $32,000 Cancelled before Tax Sale

No Fall 2017 sale

Sale date: May 30, 2017
Property Address Roll Number Land Use Minimum Bid Assessed Value Successful Bid
240 Cope Street 040.334.04330 Residential $17,792.55 $158,000 $240,000
0 Regional Road 97 301.810.04000 Residential $4,598.87 $22,875 Cancelled before Tax Sale
0 Valens Road 301.910.63800 Residential $4,516.99 $22,300  $25,000
109 Kent Street 010.084.05800 Residential $56,902.10 $342,750 Cancelled before Tax Sale
22 Agincourt Avenue 040.322.09150 Residential $13,195.58 $91,750 $130,000
148 Grosvenor Avenue North 040.283.05920 Residential $17,860.71 $163,250 Cancelled before Tax Sale
333 East Avenue North 030.216.05960 Residential $34,987.16 $131,250 Cancelled before Tax Sale
1699 Upper James Street 071.131.00400 Commerical $132,601.06 $566,300 Cancelled before Tax Sale
Date modified
February 06, 2023
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