Bahamas

By: Jana Ward, Real Estate Associate, Lennox Paton Publication Date: June 2025 Property Owners no longer have the luxury of neglecting to pay their real property taxes for years on end.  In an effort to collect more tax revenue and to deter property owners from accumulating significant tax arrears, the Department of Inland Revenue (“DIR”) has more recently sought to enforce its remedy of the power of sale under the Real Property Tax Act (“the Act”). The crackdown on delinquent property taxes has intensified, resulting in the listing of several properties for sale and being sold by public auction to the highest bidder. The Power of Sale The Treasurer of the Commonwealth of The Bahamas (“the Treasurer”) is empowered under the Act to exercise its power of sale to recover outstanding real property taxes. A property is at risk for sale once the real property taxes have been in arrears for more than 7 months. Real Property Taxes are due and payable by March 31st of every year.  If the property taxes are not paid by October 31st, the DIR is empowered to list the property for sale on November 1st. Property Owners are incentivized to promptly settle their real property taxes by March 31st each year in order to receive a 10% discount. Properties at Risk The following class of properties are subject to the power of sale: Commercial Property owned by Bahamians and Non-Bahamians; Residential Property owned by Bahamians and Non-Bahamians; Undeveloped Property owned by Non-Bahamians; and Owner-Occupied Property owned by Non-Bahamians. The power of sale is not applicable to all properties in The Bahamas.  Owner-Occupied Property owned by Bahamians is not subject to the power of sale. Sale by Public Auction The sale of property by the Treasurer under its power of sale must be by public auction. The registered owner of the property must receive at least 30 days’ notice of an appointed sale by advertisement in the daily newspapers.  The DIR must also provide the listings and information about the scheduled auction on its website. Sealed Bids must be submitted to the Collections Section of the DIR.  These bids are reviewed and reported to the Chief Valuation Officer and then the highest bidder is notified of the outcome of the auction and they have 30 days from that notification to pay the bid amount to the DIR. If a property receives no bids, it can be re-advertised for sale with the appropriate notices being re-issued. Sale to Highest Bidder Property sold under the power of sale is conveyed to the highest bidder free from encumbrances and mortgages but will remain subject to any and all restrictive covenants, easements, conditions, exceptions, reservations, service charges and uses which may exist at the time of sale. The Purchaser will receive indefeasible title. This means that the conveyance from the Treasurer will be the root of title and the Purchaser will not be required to deduce title beyond this deed in future transactions. For further information please contact Jana Ward at Lennox Paton by telephone at 242-502-5000 or by email at [email protected] .

McKinney, Bancroft & Hughes is proud to announce that the firm has once again been ranked in the top tier of Chambers and Partners, a prestigious global legal directory that ranks the most outstanding law firms and lawyers across 180 jurisdictions worldwide. This year, the firm received 'Band1' rankings in General Business Law and General Business Law: Dispute Resolution. Seven of our attorneys were also singled out for special mention. In General Business Law Dispute Resolution, Senior Partner John Wilson KC received a ‘Band 1’ ranking. Partner Sean Moree KC received a ‘Band 2’ ranking and a ‘Band 3’ ranking was conferred on Partner Kevin Moree. The directory bestowed an Up and Coming rating on Partner Vanessa Smith. In General Business Law, Chambers and Partners also conferred a ‘Band 2’ ranking on Partner Kimberley Rolle, an Up and Coming rating on Partner Gia Sands, and a Senior Statespeople ranking on H. Campbell Cleare III. This recognition reflects McKinney, Bancroft & Hughes’ unwavering dedication to legal excellence, client service, and industry leadership. We congratulate our firm and distinguished attorneys on this well-earned achievement and take pride in our continued contributions to the legal profession. For more information, visit Chambers.com and the Chambers Global rankings. Client Feedback published in Chambers “The team have shown a deep understanding of Bahamian law and profound experience with the Bahamian legal procedures in order to defend our company in court.” “John Wilson KC is extremely smart. He can produce the right strategic advice immediately off the top of his head.”  “Sean Moree KC is able to analyse matters and disseminate back to us in an easily digestible way.”  “Kevin Moree is an outstanding lawyer who has taken on the legal representation of our company in court with the highest level of dedication and service standards.”  “Kimberley Rolle is an excellent attorney. Her knowledge and thorough approach to work engender a sense of confidence that one is well represented.”  “Vanessa Smith is a very capable up-and-coming lawyer.”  “Gia Sands is an up-and-comer who is a really strong drafter and negotiator.”  “Campbell Cleare is a talented real estate and general corporate counsel who is very adept at drafting contracts, and a very strong advocate, as well as a good negotiator.”   

McKinney, Bancroft & Hughes is pleased to announce the appointment of four distinguished associates, further strengthening our commitment to excellence and client service. Theominique D. Nottage Is an Associate in the Admiralty, Shipping & Aviation, Litigation and Dispute Resolution and Trusts and Private Client practice groups. With a Master of Laws with Merit in Comparative and International Dispute Resolution from the School of International Arbitration, Queen Mary, University of London, as a Chevening Scholar, Theominique has received specialised training that includes a Distinction in International Award Writing from both her alma mater and the Chartered Institute of Arbitrators. Theominique also holds a Bachelor of Arts with Integral Honours in International Studies and Spanish from Le Moyne College, a Bachelor of Laws (Honours) from The University of the West Indies, and recently completed the United Nations Fellowship Regional Course in International Law for Latin America and the Caribbean, which adds depth to her understanding of complex cross­border legal matters. Since being admitted to the Bar of the Commonwealth of The Bahamas in October 2015, Theominique has held roles in both the public and private sectors. She acted formerly as an Arbitration Consultant to the Government of The Bahamas, leading initiatives to establish The Bahamas as a premier jurisdiction for ADA in the Americas with her achievements including legislative reform, the enactment of the UNCITRAL Model Law and the creation of collaborative partnerships with key industry stakeholders like the Hong Kong International Arbitration Centre. Gabrielle D. Wilson is an Associate in the Corporate & Commercial Transactions and Real Estate practice groups. She attended West Virginia University, where she obtained a Bachelor of Science degree in Business Administration. She then obtained a Graduate Diploma of Law with Honours from The University of Law, London Bloomsbury. Gabrielle went on to complete the Bar Vocational Studies program at the City, University of London, and was awarded a Very Competent. In July of 2023, Gabrielle was called to the Bar of England & Wales by the Honourable Society of Lincoln's Inn, and was subsequently admitted to the Bar of The Commonwealth of The Bahamas in October of 2023. Gabrielle is a member of The Honourable Society of Lincoln's Inn, The Bahamas Bar Association, The Bahamas National Trust and the Delta Sigma Theta Sorority, Inc. Floidira M. Collie is an Associate in the Family Law, Litigation & Dispute Resolution, Labour & Employment and Trust & Private Client practice groups. She began her legal studies at Philander Smith College where she graduated Magnum Cum Laude with a Bachelor of Arts degree in Political Science. She then obtained her Bachelor of Laws from the University of The Bahamas with distinction and went on to complete professional training at the Eugene Dupuch Law School. She was then called to The Bahamas Bar in 2020. Floidira's legal career began at the Eugene Dupuch Law School Legal Aid Clinic where she specialized in civil and commercial litigation, matrimonial and family law, and probate and estate planning. Floidira has also been Instrumental in mentoring the next generation of legal professionals as a Legal Aid Course Advisor and Lead Advisor for the Community Legal Aid Programme. Floidira's dedication, coupled with her strong ethical standards, makes her a trusted advocate and counsellor. Her notable achievements include the Munroe & Associates Prize for Most Outstanding Student in Criminal Practice & Procedure (2019) and the Philander Smith College Alpha Kappa Mu Honor Society (2014). RaSean V. Longley ls an Associate in the Financial Services & Regulation, Litigation & Dispute Resolution and Tax and Trade practice groups. She began her academic journey at the College of The Bahamas, earning an Associates of Arts degree with honors in 2016. She then went on to complete a Bachelor of Laws (LL.B.) with honors at the University of the West Indies In 2019. RaSean then matriculated to the Eugene Dupuch Law School where she obtained her Legal Education Certificate and earned several prestigious awards. RaSean was formally called to the Bahamas Bar in October 2021. RaSean achieved further academic distinction by earning two Diplomas in Anti-Money Laundering and Governance, Risk, and Compliance (GRC) with the International Compliance Association spearheaded by Bahamas Institute of Financial Services and was honored as the top student in the Governance, Risk, and Compliance course. Before transitioning to McKinney, Bancroft & Hughes, RaSean worked as a Judicial Research Counsel with the Office of the Judiciary where she provided in-depth research and support for distinguished Judges on a wide array of legal matters. We are proud to welcome these associates to the firm and look forward to the valuable contribution they will bring to our team.  

McKinney, Bancroft & Hughes is delighted to announce that our Senior Partner, John F. Wilson, K.C., has been ranked in the top tier of Chambers,Chambers High Net Worth, The Legal 500, and IFLR1000 - four of the world’s most prestigious legal directories. This unparalleled achievement makes John one of the only attorneys in The Bahamas to reach this remarkable milestone. Chambers and Partners, a world-renowned legal directory, ranks leading law firms and lawyers in over 180 jurisdictions. This year, John earned a Global Guide ‘Band 1" ranking in General Business Law: Dispute Resolution and a High Net Worth Guide ‘Band 1’ ranking in Offshore: Trusts, recognizing his exceptional expertise in these areas. ‘The Legal 500, a trusted legal industry benchmarking organisation, named John a ‘Leading Partner’ in the Caribbean and most recently, the IFLR1000, the definitive guide to the world's top financial and corporate law firms and lawyers, bestowed upon John the prestigious award of ‘Highly Regarded Lawyer." As a highly accomplished commercial litigator, John is celebrated for his problem-solving acumen and ability to advocate effectively for his clients. A distinguished King's Counsel at the Bahamian Bar, John's advice is sought by institutional trustees, high-net-worth individuals, and investors across diverse sectors. ‘The partners, associates, and consultants of McKinney, Bancroft & Hughes congratulate John on this remarkable achievement and commend his ongoing dedication to upholding the firm's legacy of excellence.