Arrears

Lincoln, Ontario · summary & facts

This is the exact embedded text of the captured official document. Snapshot 6f62c17ceb96 · verified 2026-10-19 · original document · archived snapshot · unofficial consolidation, the official version is held by the municipal clerk.

![](/sites/default/files/styles/683_960/public/2022-07/pexels-nataliya-vaitkevich-6863182%20%282%29.jpg?itok=TLfiKeV6) # Arrears ### Payment Arrangements and Collections If you require assistance with making payment arrangements, please contact [email protected] or call 905-563-2799 ext. 222, Monday to Friday, 8:30 a.m. to 4:30 p.m. ### Penalty & Interest * Late payment charges are added to all past due taxes at a rate of 1.25% on the first day of default and on the first day of each month thereafter, as long as taxes or charges remain unpaid. * Penalty and interest charges on overdue amounts cannot be waived or altered. * Payments received are applied to interest first then the oldest outstanding tax balances. ### Sale of Land by Public Tender In accordance with the *Municipal Act, 2001*the Town may take action to collect overdue property taxes and may register a tax arrears certificate when a property is in at least its second year of arrears (Municipal Act, 2001, Part XI Tax Sale). Accounts remaining unpaid and where no suitable payment arrangements are made, a Sale of Land by Public Tender will begin once taxes have been in arrears for at least two years. #### Process * The Town registers a Tax Arrears Certificate on title of the property. * Debtors have one year from the date of registration of the Tax Arrears Certificate to pay the cancellation price (i.e. all of the taxes levied and outstanding, all accrued penalty/interest, fees and costs). * Failing payment within that year or not entering into of an extension agreement, requires the Treasurer to proceed with a sale of the property. Contact [email protected] for further information or call (905) 563-2799 ext 224.