Tax Sale

2020 Tax Sale deferred

As per Section 254 of the Community Charter, and Division 7 of the Local Government Act, all properties with delinquent taxes are subject to Tax Sale. Due to COVID-19, and as per provincial Ministerial Order No. M159, Council has deferred the 2020 Tax Sale to Sep. 27, 2021.

Those properties for which taxes are outstanding for three years are sold at Tax Sale. For example: In 2018, the 2016 property taxes have been outstanding for three years and are considered delinquent.

The Local Government Act gives the City of West Kelowna's Tax Collector authority to sell a property for the Upset Price which equals all outstanding taxes + penalties + interest + 5% tax sale costs + applicable Land Title Office fees which are available online.

Advertising the Sale

The sale must be advertised in at least two issues of a local paper and the last newspaper publication must be at least three days, and not more than 10 days, prior to the Tax Sale. The legal descriptions and street addresses must be published. To prevent having a property listed in this newspaper ad, all delinquent taxes must be paid prior to the Tax Sale list being published in the local papers which is approximately two weeks before the tax sale date.

Conducting the Sale

Each year, a public auction will be held at 10 a.m., on the last Monday in September at:

Council Chambers

Municipal Hall,

2760 Cameron Road

West Kelowna, BC V1Z 2T6

The minimum bid is the amount of the Upset Price. If no bids are received at or above the Upset Price, the City of West Kelowna is declared the purchaser. Prospective bidders must exercise due diligence in all decisions to bid on properties since all sales are on "as is" bases without warrant or guarantee by the City of West Kelowna.

Making the Property Purchase

Full payment, in certified form, must be remitted within two hours of the close of the Tax Sale. If payment is not made by that time, the collector will reconvene the Tax Sale and offer for sale any remaining properties.

Notifying Charge Holders

The Collector is required, within 90 days of the date of Tax Sale, to notify all registered owners and charge holders of the sale and the requirements for redemption.

Redeeming the Property

The registered owner at the time of Tax Sale or the holder of any registered charge may redeem the property within one year of the date of sale. Certified payment of the full Upset Price plus interest on the purchase price at a rate set by the Province of BC must be made to the Collector. The effect of redemption is to render the title to its state prior to the Tax Sale. Upon redemption the Collector will refund to the purchaser the purchase price plus interest to the date of redemption.

Rights During the Redemption Period

Section 421 of the Local Government Act provides that when real property is sold at Tax Sale all rights held by the owner at the time of the sale 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.

Unredeemed Property

If the property is not redeemed, the Collector will register the new owner at the Land Titles Office in Kamloops, 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 or an improvement district. The new owners are required to pay any Property Transfer Tax applicable.