Notice of 2023 Tax Sale

Pursuant to Section 645 of the Local Government Act, the following properties will be offered for sale by public auction to be held in the Council Chambers, City of Trail Municipal Hall, 1394 Pine Avenue, Trail, B.C. on Monday, September 25, 2023 at 10:00 a.m. unless the Delinquent Taxes, plus interest, are sooner paid.

View the updated Tax sale advertised properties as of September 14, 2023

Tax sale information

The City is required by the Local Government Act to sell at Tax Sale all properties whose taxes have not been paid for 3 years.  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 costs + land Title Office fees. All property sales are “as is” without warrant or guarantee by the City of Trail.

Municipality will bid at tax sale

Under the Local Government Act, Section 648, a Municipal Officer, appointed by the City Manager or his designate, is authorized to bid at the annual tax sale on behalf of the Municipality.  In accordance with the City of Trail policy number FD006.2, the Municipal Officer may bid up to 75% of the current assessed value for general municipal purposes of each individual property offered for sale.

Process

The annual tax sale is held in the form of a public auction on the last Monday in September. It is a collection tool that enables municipalities to recover outstanding property taxes. Properties with three years of outstanding taxes are auctioned to the highest bidder.

Property owners have a one-year time period following the sale, in which the property can be redeemed.  During that period, the property may be redeemed, by paying the outstanding charges and interest.   This one-year time period is subject to further extensions at the approval of City Council.

Advertising

The Local Government Act requires municipalities to advertise the properties subject to tax sale in at least 2 issues of a local paper. The last publication under subsection (1) must be at least 3 days and not more than 10 days before the date of the tax sale. 

The legal description and street address must be published. To avoid your property being listed in this ad in the newspaper, your delinquent taxes must be paid approximately 2 weeks prior to the Tax Sale date.

Tax sale

A public auction will be held at 10:00 am, on the last Monday in September each year in Council Chambers, City Hall.

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. A Municipal Officer, appointed by the City Manager or his designate, is authorized and will bid at the annual tax sale on behalf of the Municipality in accordance with Section 648 of the Municipal Act. Up to 75% of the current assessed value may be bid for general municipal purposes of each individual property offered for sale.

Purchasing property

Full payment (by cash or certified cheque) must be remitted immediately.  If payment is not remitted, the Collector again offers the property for sale.

Notifying charge holders

The Collector is required by law to search all property titles and within 90 days after Tax Sale, notify all registered charge holders shown on each 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.  This one-year time period is subject to further extensions at the approval of City Council.

Rights during redemption period

Section 665 of the Local Government Act provides that when real property is sold at Tax Sale, all rights held by the person who at the time of the sale was the owner, immediately cease to exist, except for the right of redemption, the right to bring an action to set aside the Tax Sale, and the right to possession.

The registered owner’s right of possession is subject to the purchaser’s right to bring action against the original property owner for waste (i.e., damage or destruction to the premises) and the right of the purchaser to enter onto the property to maintain it in the proper condition and to prevent waste.  Damage, destruction or loss of property during the redemption period are at the risk of the purchaser.  The purchaser is advised to insure his interest in the property.

Property not redeemed

The property is not redeemed during the one-year period, or the extension period, the Collector registers the new owner at the Kamloops Land Title and Survey Authority, thus cancelling all previous registered charges, except for those matters set out in Section 276(1) (c) to (g) of the land Title Act and any lien of the Crown, an improvement district or a local district.

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.

More information
Contact Trail City Hall at (250) 364-1262.