Five Sandals beach units in Exuma to be auctioned for unpaid property taxes

EXUMA, BAHAMAS — Five properties identified as “Sandals Beach Units” in Farmers Hill, Exuma—home to the now-closed Sandals Emerald Bay resort—are slated to be sold at public auction for unpaid real property taxes, according to a legal notice issued by the Bahamas Department of Inland Revenue.

The “Notification of Sale by Public Auction” was published on May 12, 2025, and signed by the Acting Chief Valuation Officer under Section 25A of the Real Property Tax Act. It states that the properties will be sold “under Power of Sale for the recovery of past due real property tax, along with any penalties, interest and costs as provided for in the Act.” The auction is scheduled to take place on June 24, 2025.

The five affected properties are all labeled as “Farmers Hill, Sandals Beach Units” and have assessed values ranging from $1.15 million to $2.7 million, collectively totaling nearly $9.3 million. The government’s use of the “Power of Sale” clause indicates that the owners are in default on their property taxes, and that the state is exercising its legal authority to recover the debt by selling the properties without requiring a court order.

While the document confirms the tax delinquency, it does not disclose how much is owed, how long the taxes have been in arrears, or who owns the properties—whether the resort directly or private stakeholders affiliated with Sandals.

The notice’s publication comes nearly a year after Sandals Emerald Bay officially closed on August 15, 2024, to undergo a “comprehensive transformation” into Beaches Exuma, a family-friendly resort under the same brand. At the time, the company described the closure as part of a strategic shift to expand its Beaches offering to The Bahamas.

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It is unclear whether the auctioned beach units were part of Sandals’ core holdings, leased residences, or fractional ownership arrangements. No public comment has been issued by Sandals Resorts International as of press time.

The full list of properties is available in POS List 5 (2025) on the Department of Inland Revenue’s website, which includes dozens of properties across the country scheduled for auction due to unpaid taxes.