Tax Sale

The following notes are intended to provide a general outline of the Tax Sale process. For complete information, prospective purchasers should consult the Local Government Act, in particular (but not limited to) Sections 645 to 672.

• The City is required by the Local Government Act to conduct the annual Tax Sale by offering for sale by public auction each parcel of real property on which taxes have not been paid for two years prior to the current year.
• The Local Government Act gives the Collector authority to sell a property for the Upset Price which equals all outstanding taxes + penalties + interest + 5% Tax Sale cost based on the value of outstanding current, arrears and delinquent taxes + Land Title Office fees.
• Interest will be applied to the outstanding redemption amount, based on the purchase value of the property at Tax Sale. For current interest rate, please contact the Tax Office.
• All property sales are "as is" without warrantee or guarantee by the City of Burnaby.

Advertising

• The Local Government Act, Section 647, requires municipalities to advertise in accordance with section 94 (requirement for public notice) of the Community Charter.
• The Burnaby Public Notice Bylaw 2023 enacts the alternative methods of publishing a notice (electronically by posting the notice on the City’s website and electronically by distributing the notice through the City’s eNewsletter). 
• The legal description and street address must be published.
• To avoid your property being listed, your delinquent taxes must be paid approximately 3 weeks prior to the Tax Sale date.

Public auction

• A public auction will be held at 10 am, on the last Monday in September each year in Council Chambers, Burnaby City Hall. If the last Monday in September is a statutory holiday, the public auction will instead be held on the first non-statutory holiday Monday following. 
• Bidding is accepted on all properties.
• Prospective bidders are advised that it is their responsibility to search the title of the property in advance to determine if there are any charges registered against the property.
• The minimum bid is the amount of the Upset Price.
• If no bidding takes place within three calls by the Collector (auctioneer), the City is declared the purchaser at the Upset Price.
• Rules of Auction will be available at Tax Sale each year.

Purchasing property

• The successful bidder is required to have their photo ID and Social Insurance Number, or Business Number and corporate seal if required.
• Acceptable forms of payment are: Certified Cheque and Bank Draft and the sum bid must be paid immediately.
• NOTE: Personal cheques, cash, debit, and credit cards are not accepted as a form of payment.
• If full payment is not received immediately, the Collector will offer the property for auction again.

Notifying registered owners and charge holders

• Not later than 3 months after the sale of the property at an annual tax sale, the Collector must give written notice of the sale and of the day the redemption period ends, to all persons registered in the land title office as an owner of the fee simple of the property or an owner of a charge on the property.

Redemption

• The original owner has one year after the property is sold at Tax Sale to pay the taxes and buy back their property. This is called redemption.
• All registered charge holders have full right to redeem the property.
• To redeem the property, the charge holder must remit the full upset price, plus interest on the purchase price at a rate set by the Province, within one year of the Tax Sale.
• As soon as the property is redeemed, the Collector will refund to the Tax Sale purchaser the purchase price, plus interest to the date of redemption.

Property not redeemed

• If the property is not redeemed during the one year period, the Collector registers the new owner at the Land Titles Office.
• The new owners are required to pay the property sales tax to the Provincial Sales Tax Administrator after application has been made to register in the Land Titles Office.