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Town of Trenton
POLICY NO. ADM-20230711
APPROVED: 2023-07-11
PAGE 1 OF 2
TAX SALE POLICY
Purpose
1. It is the Policy of the Town of Trenton that all property taxes be collected in a timely manner. Property
tax accounts that fall into arrears will be subject to collection efforts that ultimately can result in tax
sale.
Definitions
2. The terms used in this policy have the same meaning as those found in the Municipal Government Act.
Policy Details
3. Taxes for the current fiscal year are due and payable in two installments - the first installment is due
on the last business day of May; the second installment is due on the last business day of October of
the current fiscal year.
4. Effective April 1, 2023, property shall be sold for tax sale if taxes are in arrears for the preceding two
fiscal years. Section 134(1) of the Municipal Government Act states "property may be sold for taxes if
the taxes with respect to the property are not paid in full for the taxation year immediately preceding
the year in which the tax sale proceedings are commenced, but the proceedings shall not commence
before June 30th in the year immediately following that taxation year." Section 134(2) of the Municipal
Government Act states "property shall be put up for tax sale if taxes are in arrears for the preceding
three fiscal years."
5. The Town of Trenton will send a Preliminary Tax Sale Notice pursuant to Section 138 of the Municipal
Government Act, "setting out the information contained in the list with respect to the person and
advising that the property is liable to be sold for the arrears, with interest and expenses, and that tax
sale procedure will be commenced, and costs expended unless the arrears are paid...."
6. The Town of Trenton will then send out Notice of Intent to Sell pursuant to Section 140 of the
Municipal Government Act, "upon completion of the title search and any survey, the owner of each
lot and a persona with a mortgage, lien or other charge on the land shall be served with notice of
intent to sell the land for taxes." This final notice will set the date of the tax sale 60 days from the date
of the notice and detail current statement of arrears and brief description of land.
Town of Trenton
POLICY NO. ADM-20230711
APPROVED: 2023-07-11
PAGE 2 OF 2
Repeal
7. The Tax Sale Policy ADM--20030625 originally adopted by the Council, on the 25th day of June 2003,
is hereby repealed.
Related Legislation, Policies and Procedures
8. Nova Scotia Municipal Government Act