Associated with the page Tax account
Under the Cities and Towns Act, a municipality can put a property up for sale for non-payment of taxes.
This recourse makes it possible to recover all taxes that are the subject of a collection roll, i.e. :
- property taxes (general and special);
- duties on real estate transfers;
- all other tax receivables.
Properties subject to sale
Properties whose taxes have not been paid within six months of the filing of the tax roll may be subject to sale.
Only full payment of all sums claimed can prevent a property from being put up for sale. The following payment methods are accepted:
- cash;
- certified cheque, money order or bank draft payable to Ville de Brossard.
The sale for non-payment of 2025 taxes is cancelled.
Transmission of notice
The City Clerk gives public notice of the day, time and place of the auction. Published twice on the website and once in a local newspaper, this notice contains a designation of the properties to be put up for sale. A copy of this notice is sent to the registrar and to each person whose property is to be sold and whose name appears on the current assessment roll.
The sale cannot take place before 15 days have elapsed from the date of the second publication.
The sale for non-payment of 2025 taxes is cancelled.
At the sale, the property is awarded to the highest bidder, who becomes the successful bidder. Under certain conditions, the municipality may bid on and purchase these properties. The links below provide information on how the sale works and on the list of fees to be included in a sale.
Right of withdrawal and deed of sale
The successful bidder then becomes the owner of the auctioned property and can take immediate possession. The original owner may, during the following year, exercise a right of withdrawal by buying back the property he previously owned. The successful bidder may not object in any way to the right of withdrawal.
On expiry of the one-year period, the successful bidder is entitled to a bill of sale. He can obtain this deed before the expiry of this period with the consent of the owner of the property (or his legal representatives) and the priority or hypothecary creditors.
The sale of an immovable for non-payment of taxes transfers all the rights of the original owner to the successful bidder, and purges the immovable of any hypothecs it may be subject to.
The following is a brief overview of the procedure and effects of a tax sale. For additional information, please refer to the relevant provisions (sections 511 to 538) of the Cities and Towns Act (RLRQ, chapter C-19).