Property tax sale

Property tax sale

Each year properties with more than 3 years outstanding tax arrears are offered for sale by The City of Calgary, in accordance with the Municipal Government Act, Chapter M-26 RSA 2000, Part 10, Division 8.

2021 Property tax sale

The 2021 Property tax sale was held on September 23, 2021.
 

2022 Property tax sale

The 2022 Property tax sale date has not been set. Please monitor for further information.

Questions about the Tax Sale?

General information

What is a municipal property tax sale?

The municipal tax sale is a public auction of properties located in the City of Calgary for which property taxes remain unpaid after more than one year.

In accordance with the Municipal Government Act, The City of Calgary holds a public auction once per year to recover unpaid property taxes.

When is the tax sale public auction?

The date, time, and location of the public auction as well as any updates are posted on this page when available.

Where can I view a list of the properties for sale?

When it becomes available, you can view a list of the tax sale properties at a link that will be added on this page. The property tax sale list is updated weekdays by 10 a.m. (except holidays). As property tax accounts are paid, the applicable properties are removed from the list.

The list includes the following information:

  • civic address
  • roll number
  • legal description
  • outstanding taxes
  • reserve bids (when available)
  • terms and conditions of sale
  • Agreement of Purchase and Sale

How does The City determine the reserve bid?

All properties are viewed externally and an estimate of the fair market value of each property is made. This estimate of market value is the reserve bid, which is the minimum price at which The City of Calgary will be willing to sell the property at the public auction.

Before attending tax sale

Earlier I saw a property listed that I was interested in, but it's no longer listed or wasn't listed on the day of the auction, can I still bid on it?

Properties will be deleted from the tax sale list as the tax arrears are paid, up to and including on the day of the auction. Once a property is removed from the list, it is no longer part of the auction and is not available for bidding.

Can I buy the house for the outstanding property tax?

No. All properties are viewed externally and an estimate of the fair market value of each property is made. This estimate of market value is the reserve bid, which is the minimum price at which The City of Calgary will be willing to sell the property at the public auction.

Can I view the property before the public auction?

No. You cannot legally enter onto a property that is advertised for tax sale. This is not a typical property sale. The City of Calgary does not "own" the properties being offered for sale at the public auction and the current registered owner on title or a tenant may still be occupying the property.

Entering onto a property advertised for tax sale is considered to be trespassing.

Do I need to register to attend the sale?

No registration is required in order to attend the public auction. The tax sale is open to the public. 

Bidding information

How do I purchase a property at the public auction?

If you are interested in purchasing a property at the tax sale public auction, review the properties being offered for sale on the morning of the auction. If the property you are intending to purchase is still available, attend the auction to bid on the property.

At the public auction, the auctioneer will explain the bidding process and the terms and conditions. A brief description of each property will be read out, with bids being accepted immediately thereafter. A property is considered sold when the auctioneer declares the property to be sold. If no bids on a property are received, the auctioneer will declare bids to be closed for that property. Once bids have been declared closed on a property, no further bidding will be accepted in relation to that property.

Review The City of Calgary’s Agreement of Purchase and Sale for further information. 

Can anyone bid at the auction?

The auctioneer, the municipal councillors, the City Manager and officers and employees of The City of Calgary are prohibited from bidding for or buying any parcel of land offered for sale at the public auction unless section 429(1) of the Municipal Government Act applies.  All others can bid.

Will all bids be accepted at the auction?

No. Only offers meeting the minimum reserve that are made before the auctioneer declares bids to be closed for that property will be accepted. The successful bidder will be required to sign The City of Calgary’s Agreement of Purchase and Sale on the date of the public auction, with a formal agreement of purchase and sale to be delivered to the successful bidder within 15 days of the date of hte public auction.

No other terms and conditions will be considered. 

What if the reserve bid is not met?

If no bids are made at or above the reserve bid, the reserve bid is not lowered. The auction for the applicable property will be considered closed. The City of Calgary may, after the auction, become the owner of any parcel of land that is not sold at the public auction. Such properties may be publicly marketed and sold at a later point through Calgary Real Estate & Development Services

Purchasing information

How do I pay for a property I've purchased at public auction?

The purchase price must be paid as follows:

a)       1/3 of the purchase price by way of cash or cheque at the date of public auction, or a minimum payment of $500.00, whichever is greater; and

b)      the balance of the purchase price, plus any applicable GST, on the Closing Date (no later than 60 days after the date of the public auction).

What is the closing date for a property sold at public auction?

The Closing Date will be 60 days after the date of the public auction or such earlier date that is mutually agreed to in writing by both parties. 

Are the conditions of the properties or contents guaranteed to be in working order?

No. All properties offered for sale at the public auction are being offered on an “as is, where is” basis and The City of Calgary makes no representations and gives no warranty whatsoever with respect to any property being offered for sale at the public auction.

If I buy a property, does The City ensure it is vacant for me?

No. If the relevant property is occupied by a tenant, the successful bidder will be responsible for the obligation and expense of obtaining vacant possession.

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