Tax Sale
This page was last reviewed on February 10, 2026.
In 2026, all unpaid 2024 property taxes become delinquent and subject to daily interest. Interest on arrears and delinquent taxes is set by the Province of BC. The 2024 tax amounts, plus interest, will need to be paid to avoid the tax sale in 2026.
The Local Government Act requires municipalities to sell properties with three (3) years of unpaid Property Taxes at public auction.
Avoiding the Tax Sale
To ensure your property is not offered for sale at public auction you must pay your delinquent taxes plus interest before 10 a.m. on the date of the Tax Sale. You are not required to pay your arrears or current taxes to avoid Tax Sale. If payment is made by personal cheque, it must be received more than 5 business days prior to the date of the Tax Sale.
If you have a mortgage and are unable to pay your delinquent taxes, contact your mortgage provider as they may be able to assist you in paying.
Call our office at 250-336-2291 or email finance.voc@cumberland.ca for delinquent amounts including daily interest or to arrange to make a payment.
Make A Payment – The Village of Cumberland
Advertising
The Local Government Act, Part 16, Section 647, requires municipalities to advertise in accordance with Section 94 (requirement for public notice) of the Community Charter.
Properties that may be included in the Annual Tax Sale will be listed on this page, and in the local newspaper twice in the weeks preceding the Tax Sale. If delinquent taxes plus interest are paid before 10 a.m. on the date of the Tax Sale, the property will be removed from the Tax Sale Auction.
To avoid having your property listed in the newspaper and on our website, you must pay your delinquent taxes plus interest by September 1, 2026.
Public Auction
A public auction is held at 10 a.m. on the last Monday in September each year. If the last Monday in September is a statutory holidays, the public auction will instead be help on the first non-statutory holiday the Monday following.
Bidding is accepted on all properties with delinquent property taxes at the time of the auction.
Prospective bidders are advised that it is their responsibility to search the title of any properties in advance to determine if there are any charges registered against the property. All properties are sold “as is” without warranty or guarantee by the Village of Cumberland. No additional information regarding properties will be provided by the Village of Cumberland.
Bidding for each property will start at its Upset price, which includes all outstanding taxes, penalties, interest, a 5% tax sale fee, and Land Title Office fees.
If no bidding takes place within three (3) calls by the auctioneer, the Village is declared the purchaser at the upset price.
Purchasing a Property at Tax Sale
Following the conclusion of bidding on each property the successful bidder must provide their Social Insurance Number and must immediately pay by cash, certified cheque, or bank draft the full purchase price. Personal cheques, debit cards, and credit cards will not be accepted for payment. Failure to provide full payment immediately will result in the property being re-offered for auction.
Redemption Period
The original owner and all registered charge holders have the right to redeem a property within one (1) year from the date of the Tax Sale. To redeem a property, the owner or charge holder must remit payment for the full upset price, plus interest (set by the Province) to date on the purchase price. As soon as the property is redeemed, the Collector will refund the Tax Sale purchaser the purchase price, plus interest to the date of the redemption.
During the redemption period the original owner continues to have the right to live on the property. For full details on the rights of the original owner and the Tax Sale purchaser please see The Local Government Act, Part 16, Section 665 Effect of tax sale on rights of owner.
Property Not Redeemed
If a property is not redeemed during the one (1) year redemption period, the Collector registers the new owners at the Land Title Office, thus cancelling all previous charges, except for those matters set out in Section 276(1)(c) to (g) of the Land Title Act.
Section 276 lists rights and claims which continue to exist after a property is sold at Tax Sale, including but not limited to easements, restrictive covenants, right of way, and liens or mortgages of the Crown or Improvement District.
Resources
The information provided on this page is intended as a general outline of the Tax Sale process. For complete information prospective purchasers should consult the following webpages:
- Land Title Act Division 5 Tax Sales
- Local Government Act, in particular (but not limited to), Part 16 Division 7
- Municipal Property Tax Sale
- Strata Property Act