Tax Sale Listings

SALE OF LAND BY PUBLIC TENDER

Municipal Act, 2001

Ontario Regulation 181/03, Municipal Tax Sales Rules

TAKE NOTICE that tenders are invited for the purchase of the lands described below and will be received until 3:00 p.m. local time on Wednesday, August 19, 2026 at the City Tax Office, 2nd Floor, Ronald A. Irwin Civic Centre, 99 Foster Drive, Sault Ste. Marie, Ontario.

The tenders will then be opened in public on the same day immediately following the 3:00 p.m. deadline in the Russ Ramsay Room, 3rd Floor, Ronald A. Irwin Civic Centre, 99 Foster Drive, Sault Ste. Marie, Ontario.

Click here for Ontario Regulation 181/03: Municipal Tax Sales Rules

Frequently Asked Questions regarding the Tax Sale Tender process are available on the bottom of this page below the property listing.

Tender Packages are available for each property listed below by clicking on the “Property ##” hyperlink.  Prospective bidders are encouraged to use the forms provided to submit a tender.  Tender packages include the following documents:

  1. Property Map
  2. Tender to Purchase (Form 7)
  3. Tender Submission Envelope
  4. Reg 181/03: Municipal Tax Sales Rules

 

Description of the Lands:

Property #1

Roll No. 5761-020-013-087-02; 1049 Wellington Street East; PT LT 86-88 PL 7134 ST. MARY’S AS IN T411290; S/T INTEREST IN T411290; SAULT STE. MARIE; PIN 31538-0327 (LT)

According to the last returned assessment roll, the assessed value of the land is $188,000

Minimum Tender Amount:  $ 19,999.09

Property #2

Roll No. 5761-020-017-002-00; 927 Wellington Street East; LT 27 PL 9791 ST. MARY’S; SAULT STE. MARIE; PIN 31538-0113 (LT)

According to the last returned assessment roll, the assessed value of the land is $103,000

Minimum Tender Amount:  $ 16,829.39

 Property #3

Roll No. 5761-020-030-090-00; 86 Trelawne Avenue; PT LT H PL 1618 ST. MARY’S AS IN T413937 (FIRSTLY); SAULT STE. MARIE; PIN 31548-0150 (LT); PT LT J PL 1618 ST. MARY’S; SAULT STE. MARIE; PIN 31548-0183 (R)

According to the last returned assessment roll, the assessed value of the land is $50,000

Minimum Tender Amount:  $ 54,370.65

Property #4

Roll No. 5761-020-038-182-00; 46 Grace Street; LT 56 PL 153 ST. MARY’S; SAULT STE. MARIE; PIN 31542-0207 (LT)

According to the last returned assessment roll, the assessed value of the land is $48,000

Minimum Tender Amount:  $ 34,282.13

Property #5

Roll No. 5761-020-043-152-00; 749 Wellington Street East; PT LT 9 BLK D PL 1043 AS IN T242030 ST. MARY’S; PT LANE BLK D PL 1043 ST. MARY’S CLOSED BY T197503 PT 1 1R3944; S/T T206261; SAULT STE. MARIE; PIN 31541-0126 (LT)

According to the last returned assessment roll, the assessed value of the land is $97,000

Minimum Tender Amount:  $ 13,704.64

 

Property #6

Roll No. 5761-030-014-066-00; 1004 Pine Street; PT LT 256 PL H520 ST. MARY’S PT 13 1R7216; SAULT STE. MARIE; PIN 31528-0221 (LT)

According to the last returned assessment roll, the assessed value of the land is $148,000

Minimum Tender Amount:  $ 18,666.41

Property #7

Roll No. 5761-030-014-066-01; 1006 Pine Street; PT LT 256 PL H520 ST. MARY’S PT 14 1R7216; SAULT STE. MARIE; PIN 31528-0222 (LT)

According to the last returned assessment roll, the assessed value of the land is $145,000

Minimum Tender Amount:  $ 18,490.02

 

Property #8

Roll No. 5761-030-082-062-00; 1357 Old Garden River Road; PT LT 19 RCP H738 TARENTORUS PT 2 1R3478; SAULT STE. MARIE; PIN 31506-0084 (LT)

According to the last returned assessment roll, the assessed value of the land is $170,000

Minimum Tender Amount:  $ 21,218.88

Property #9

Roll No. 5761-030-085-019-99; 864 Third Line East; LT 56 RCP H737 TARENTORUS S/T T172737; S/T T112459, T114526; S/T T21599; SAULT STE. MARIE; PIN 31510-0109 (LT)

According to the last returned assessment roll, the assessed value of the land is $11,900

Minimum Tender Amount:  $ 3,696.97

 

Property #10

Roll No. 5761-030-095-037-00; 213 Case Road; PT SEC 15 TARENTORUS AS IN T151678; SAULT STE. MARIE; PIN 31480-0032 (LT)

According to the last returned assessment roll, the assessed value of the land is $44,000

Minimum Tender Amount:  $ 11,856.34

 

Property #11

Roll No. 5761-040-021-046-00; 179 Albert Street East; PT LT 2-3 PL 20430 ST. MARY’S AS IN T296426; SAULT STE. MARIE; PIN 31543-0036 (LT)

According to the last returned assessment roll, the assessed value of the land is $98,000

Minimum Tender Amount:  $ 14,163.45

 

Property #12

Roll No. 5761-040-021-049-00; 215 Albert Street East; LT 5 PL 9667 ST. MARY’S; PT LT 6 PL 9667 ST. MARY’S AS IN T316489; SAULT STE. MARIE; PIN 31543-0069 (LT)

According to the last returned assessment roll, the assessed value of the land is $95,000

Minimum Tender Amount:  $ 12,967.84

 

Property #13 – CANCELLED

Roll No. 5761-040-022-048-00; 144 Central Park Avenue; LT 26 PL 17553 ST. MARY’S; SAULT STE. MARIE; PIN 31576-0053 (LT)

According to the last returned assessment roll, the assessed value of the land is $118,000

Minimum Tender Amount:  $ 13,872.92

 

Property #14

Roll No. 5761-040-023-002-00; 19 Wellington Street East; LT 5 PL 1219 ST. MARY’S; SAULT STE. MARIE; PIN 31543-0163 (LT)

According to the last returned assessment roll, the assessed value of the land is $47,500

Minimum Tender Amount:  $ 11,988.06

 

Property #15

Roll No. 5761- 040-023-074-00; 178 Dennis Street; LT 9 PL 955 ST. MARY’S; SAULT STE. MARIE; PIN 31543-0127 (LT)

According to the last returned assessment roll, the assessed value of the land is $61,000

Minimum Tender Amount:  $ 13,154.26

 

Property #16

Roll No. 5761-040-023-185-00; 174 Gore Street; LT 18-19 PL 1219 ST. MARY’S; PT LT 17 PL 1219 ST. MARY’S AS IN T312671; SAULT STE. MARIE; PIN 31543-0218 (LT)

According to the last returned assessment roll, the assessed value of the land is $51,000

Minimum Tender Amount:  $ 11,038.93

 

Property #17

Roll No. 5761-040-026-006-00; 22 Manilla Terrace; PT LT 13-14 PL 4536 ST. MARY’S AS IN T164454; CITY OF SAULT STE. MARIE; PIN 31576-0088 (LT)

According to the last returned assessment roll, the assessed value of the land is $65,000

Minimum Tender Amount:  $ 18,416.77

 

Property #18

Roll No. 5761-040-027-009-00; 26 Edinburgh Street; PT LT 77-78 PL 453 KORAH AS IN T296235; CITY OF SAULT STE. MARIE; PIN 31574-0095 (LT)

According to the last returned assessment roll, the assessed value of the land is $49,000

Minimum Tender Amount:  $ 6,382.91

 

Property #19

Roll No. 5761-040-027-014-00; 46 Edinburgh Street; PT LT 82 PL 453 KORAH AS IN T273342; SAULT STE. MARIE; PIN 31574-0090 (LT)

According to the last returned assessment roll, the assessed value of the land is $48,000

Minimum Tender Amount:  $ 12,526.07

 

Property #20 – CANCELLED

Roll No. 5761-040-027-027-00; 26 Wellington Street West; PT LT 72-73 PL 453 KORAH AS IN T208598; SAULT STE. MARIE; PIN 31574-0105 (LT)

According to the last returned assessment roll, the assessed value of the land is $ 41,000

Minimum Tender Amount:  $ 6,778.10

 

Property #21

Roll No. 5761-040-027-031-00; 42 Wellington Street West; PT LT 68 PL 453 KORAH AS IN T296235; CITY OF SAULT STE. MARIE; PIN 31574-0111 (LT)

According to the last returned assessment roll, the assessed value of the land is $46,000

Minimum Tender Amount:  $ 6,111.57

 

Property #22

Roll No. 5761-040-027-036-00; 62-68 Wellington Street West; LT 63-64 PL 453 KORAH; CITY OF SAULT STE. MARIE; PIN 31574-0118 (LT)

According to the last returned assessment roll, the assessed value of the land is $467,000

Minimum Tender Amount:  $ 108,522.60

 

Property #23

Roll No. 5761-040-027-048-00; 105-109 Wellington Street West; LT 7-8 PL 2020 KORAH; SAULT STE. MARIE; PIN 31574-0130 (LT)

According to the last returned assessment roll, the assessed value of the land is $104,000

Minimum Tender Amount:  $ 32,138.57

 

Property #24

Roll No. 5761-040-027-051-00; 87 Wellington Street West; PT LT 4-5 PL 2020 KORAH AS IN T404457; SAULT STE. MARIE; PIN 31574-0166 (LT)

According to the last returned assessment roll, the assessed value of the land is $62,000

Minimum Tender Amount:  $ 35,542.04

 

Property #25

Roll No. 5761-040-031-023-00; 610 Portage Lane; PT LT 77-78 PL 453 KORAH AS IN T296235; CITY OF SAULT STE. MARIE; PIN 31578-0112 (LT)

According to the last returned assessment roll, the assessed value of the land is $59,000

Minimum Tender Amount:  $ 9,498.86

 

Property #26

Roll No. 5761-050-013-148-00; 278 Sixth Avenue; PCL 48 SEC AWS; LT 109 PL M30 KORAH; SAULT STE. MARIE; PIN 31590 – 0202 (LT)

According to the last returned assessment roll, the assessed value of the land is $56,000

Minimum Tender Amount:  $ 45,545.32

 

Property #27

Roll No. 5761-050-013-161-00; 319 Korah Road; PCL 269 SEC AWS; LT 73 PL M30 KORAH; SAULT STE. MARIE; PIN 31590-0170 (LT)

According to the last returned assessment roll, the assessed value of the land is $166,000            

Minimum Tender Amount:  $ 51,032.58

 

Property #28

Roll No. 5761-050-013-162-00; 321 Korah Road; PCL 353 SEC AWS; LT 74 PL M30 KORAH; SAULT STE. MARIE; PIN 31590-0153 (LT)

According to the last returned assessment roll, the assessed value of the land is $127,000

Minimum Tender Amount:  $ 29,351.49

 

Property #29

Roll No. 5761-050-014-054-00; 362 Second Avenue; PCL 5742 SEC AWS; PT 12 FT LANE PL M30 KORAH AS IN LT77046; S/T LT76996; SAULT STE. MARIE; PIN 31591-0045 (LT); PCL 1830 SEC AWS; LT 342 PL M30 KORAH; SAULT STE. MARIE; PIN 31591-0142 (LT)

According to the last returned assessment roll, the assessed value of the land is $105,000

Minimum Tender Amount:  $ 12,790.48

 

Property #30

Roll No. 5761-050-025-077-43; 58 Pozzebon Crescent; PCL 9415 SEC AWS; PT LT 60 PL M341 KORAH PT 2 1R3912; SAULT STE. MARIE; PIN 31583-0023 (LT)

According to the last returned assessment roll, the assessed value of the land is $149,000

Minimum Tender Amount:  $ 26,730.70

 

Property #31

Roll No. 5761-050-031-031-00; 150 St. Patrick Street; LT 11 RCP H658 KORAH S/T DEBTS IN T162502 & S/T BENEFICIARIES INTEREST IN T105805; SAULT STE. MARIE; PIN 31568-0014 (LT)

According to the last returned assessment roll, the assessed value of the land is $154,000            

Minimum Tender Amount:  $ 28,034.70

 

Property #32

Roll No. 5761-060-002-024-00; 65 Central Street; LT 14 BLK 11 PL 1751 KORAH; PT LANE BLK 11 PL 1751 KORAH CLOSED BY T220708 PT 4 1R4853; S/T T221040, T224024E; SAULT STE. MARIE; PIN 31592-0237 (LT)

According to the last returned assessment roll, the assessed value of the land is $101,000

Minimum Tender Amount:  $ 31,455.56

 

Property #33

Roll No. 5761-060-007-067-00; 309 East Balfour Street; PT LT 14 RCP H730 KORAH PT 4 1R11708; SAULT STE. MARIE; PIN 31593-0582 (LT); PT LT 14 RCP H730 KORAH PT 1 1R11708; SAULT STE. MARIE; PIN 31593-0570 (LT); PT LT 14 RCP H730 KORAH PT 3 1R11708; SAULT STE. MARIE; PIN 31593-0584 (LT)

According to the last returned assessment roll, the assessed value of the land is $234,000

Minimum Tender Amount:  $ 67,903.32

 

Property #34

Roll No. 5761-060-045-002-02; 1100 Second Line West; PT SEC 28 KORAH PT 2, 1R7280; SAULT STE. MARIE; PIN 31611-0189 (LT)

According to the last returned assessment roll, the assessed value of the land is $165,000

Minimum Tender Amount:  $ 15,401.86

Tenders must be submitted in the prescribed form and must be accompanied by a deposit of at least 20 per cent of the tender amount, which deposit shall be made by way of a certified cheque/ bank draft/ money order payable to the municipality.

Except as follows, the municipality makes no representation regarding the title or to any other matters relating to the land to be sold, including but not limited to the potential existence of environmental contamination, estates and interests of the federal or provincial governments or their agencies, easements and restrictive covenants, and interests acquired by adverse possession.  Responsibility for ascertaining these matters rests with the potential purchasers.  The assessed value, according to the last returned assessment roll, may or may not be representative of the current market value of the property.

Pursuant to the Prohibition on the Purchase of Residential Property by Non-Canadians Act, S.C. 2022, c. 10, s. 235 (the “Act”), effective January 1, 2023, it is prohibited for a non-Canadian to purchase, directly or indirectly, any residential property, as those terms are defined in the legislation. Contraventions of the Act are punishable by a fine, and offending purchasers may be ordered to sell the residential property.  The municipality assumes no responsibility whatsoever for ensuring bidders/tenderers comply with the Act, and makes no representations regarding same. Prospective bidders/tenderers are solely responsible for ensuring compliance with the Act and are advised to seek legal advice before participating in this sale.

Transfers of properties that contain at least one and not more than six single family residences and are transferred to non-residents of Canada or foreign entities, are subject to the Province’s Non-Resident Speculation Tax (NRST).

This sale is governed by the Municipal Act, 2001 and the Municipal Tax Sales Rules made under that Act.  The successful purchaser will be required to pay the amount tendered plus accumulated taxes and any taxes that may be applicable, such as vacant home tax, land transfer tax and HST.

TAKE NOTICE: The Municipality requires the successful purchaser to retain legal counsel to complete the transfer in a timely manner.

The municipality has no obligation to provide vacant possession to the successful purchaser.

The Municipal Treasurer retains discretion under the Municipal Act to cancel a tax sale at any time up to the registration of the tax deed.

A copy of the prescribed form of tender available on website of the Government of Ontario Central Forms Repository under the listing for the Ministry of Municipal Affairs. Tender packages are available at the City Tax Office, 2nd Floor, 99 Foster Dr, Sault Ste. Marie, Ontario and online: saultstemarie.ca. For further information regarding this sale please contact the City Tax Office by email: citytax@cityssm.on.ca.

Personal information contained on this form, collected pursuant to the Municipal Act, 2001 and Regulations thereunder, will be used for the purposes of that Act. Questions should be directed to the Freedom of Information and Privacy Coordinator at the institution responsible for procedures under that Act.

Frequently Asked Questions

The Cancellation price/Minimum Bid is an amount that is equal to all tax arrears owing, interest, penalties, other land-related costs and all reasonable costs incurred by the Municipality after the Treasurer becomes entitled to register a Tax Arrears Certificate under Section 371 of the Municipal Act, 2001

All tenders must be submitted using Form 7. The tender must be submitted in a sealed envelope addressed to the Manager of Taxation. Tenders will be received until 3:00 p.m. on the date of the tax sale at the Civic Centre, 99 Foster Drive, Sault Ste. Marie, Ontario, P6A 5X6. The office is open to the public from 8:30 am to 4:30 pm, Monday to Friday. The sealed envelope must indicate that it is for a “Tax Sale” and have a short description or municipal address of the land so that the tenders can be distinguished from one property to another. The tender must be submitted typewritten or legibly handwritten in ink. Tenders containing errors will be rejected

Yes, each tender must be accompanied with a deposit of at least 20% of the submitted tender amount. The tender deposit must be paid by certified cheque, money order or bank draft payable to City of Sault Ste. Marie.

In the event of a tie, the bid submitted first that meets all of the other criteria will be considered the highest bid.

The owner can pay the cancellation price at any time up to the point in which the property is either transferred to the successful tenderer or vested to the Municipality due to the failed Tax Sale.

Results of the tax sale will be posted on the City’s website as soon as possible following the tender opening. All successful and non-successful bidders will be notified. The highest and second highest bids will be retained until the transfer of property is finalized. Deposits will be returned to non-successful bidders.

If you are the successful bidder, you will be notified by mail and have 14 calendar days from notice of successful bid to pay balance of tender. If the balance of tender is not paid within the 14 calendar days, your deposit will be forfeited to the municipality and the property will be offered to second highest bidder.

Upon receiving notification, the highest qualifying tenderer will be required to retain a lawyer licensed to practice law in Ontario and in good standing with the Law Society of Upper Canada, preferably one who deals in tax sales, to assist the City in completing the transfer of the property.

No. The minimum bid includes all taxes owing up to the tax sale advertising date. There could be further accumulated taxes, interest and other relevant costs (e.g. HST and Land Transfer tax) which will have to be paid in addition to the submitted tender and not taken from any surplus.

It is the responsibility of the tenderer to search title at their expense

The Municipality cannot provide access to view or tour the property. Access without the authorization from the owner of the property is considered trespassing

Properties are sold AS IS. The Municipality does not make any representation as to the condition or size of the property. The purchaser is responsible for the removal of any debris, etc. left at the property and any associated expenses.

If the bidder wishes to withdraw their bid, they may do so by providing written request to the Treasurer. The request must be received prior to 3:00 p.m. on the day the tenders are to be opened.

The Municipality does not guarantee vacant possession. Please contact a lawyer.

In a successful tax sale where the purchase price exceeds the cancellation price, there will be surplus funds. The municipality must deposit the surplus funds with the Superior Court of Justice. (Note – taxes or fees accumulated since the tax sale advertisement, HST, and land transfer tax must be paid by the successful bidder in addition to the tendered amount and are not to be taken from any surplus funds). Creditors with a registered interest at the time the tax arrears certification was initially registered and/or the former owners may apply to the Court for the surplus funds.

No, tenders for the listed properties are only accepted until 3 p.m. on the day of the Tax Sale.

Personal information contained on this form, collected pursuant to the Municipal Act, 2001 and Regulations thereunder, will be used for the purposes of that Act.  Questions should be directed to the Freedom of Information and Privacy Coordinator at the institution responsible for procedures under that Act.
For more information, please contact:
Lisa Petrocco
Manager of Taxation