Taxes in arrear are outstanding property taxes plus applicable penalties and interest that are unpaid on December 31 in the year they were imposed. Delinquent taxes are any taxes in arrears remaining unpaid on December 31 in the year following the year in which they became taxes in arrear.

Overdue Property Taxes

Unpaid property taxes become taxes in arrear after December 31st of the current taxation year, and interest starts to accrue on the total unpaid amount. After a further year, if still unpaid, these property taxes and accrued interest become delinquent after December 31st. A property with delinquent taxes is subject to tax sale if those taxes are unpaid by the statutory tax sale date which is on the first Monday in October each year.

The following is an example time line using the general tax collection scheme:

• Taxes are levied and billed in spring 2018 with a due date of July 3, 2018 (1^st business day in July).
• July 4, 2018 - A 10% penalty is applied to your unpaid account balance, including any unclaimed home owner grant.
• January 1, 2019 - Taxes, penalties and interest accrued and still unpaid become taxes in arrears. Interest on the unpaid account starts accruing.
• January 1, 2020 - Taxes, penalties and interest accrued and still unpaid become delinquent taxes. Interest continues to accrue.
• October 5, 2020 - If delinquent taxes are still unpaid, the property must be taken to tax sale on the first Monday in October.

Questions? Please visit the links below for more information:

https://www.nisgaanation.ca/legislation/nisgaa-real-property-tax-act

https://www.nisgaanation.ca/legislation/nisgaa-real-property-tax-enforcement-act