Vacant Home Tax

Notice: 

  • April 1, 2025 - Get in-person support to submit your Vacant Home Tax declaration at City Hall and Civic Centre locations.  from 9 a.m. to 3 p.m.
  • March 21, 2025 - The City of Toronto does not send text messages or email reminders about 2024 Vacant Home Tax (VHT) Declaration through a third party. If received, do not click on any of the links and delete the message. 

 

News Release - April 23, 2025: Final week to submit 2024 Vacant Home Tax declarations

 

Vacant Home Tax Program  

 The Vacant Home Tax Program, first implemented for the 2022 calendar year, is designed to address Toronto's housing supply issues by encouraging residential property owners to make their vacant properties available for rent or for sale. Owners who choose to keep properties vacant will be subject to this tax. Revenue collected from the program is invested in affordable housing initiatives that increase or preserve housing supply, including the Multi-Unit Residential Acquisition (MURA) Program.  

VHT Email Updates 

Visit toronto.ca/VacantHomeTax or toronto.ca/e-updates and subscribe to receive Vacant Home Tax email updates and general reminders, even if you have already submitted your declaration.  Here’s how to subscribe: 

  1. Enter your email address. 
  2. After receiving your initial confirmation email, you’ll be asked to click on the link provided to complete your subscription.  
  3. Once subscribed, you will receive email updates and reminders. 

Vacant Home Tax 2024 Program Updates  

  • The Vacant Home Tax Program has a longer declaration period, from November 1, 2024 to April 30, 2025.   
  • The occupancy status of homes can be declared by property owners through a revamped, user-friendly portal that will be launched November 1, 2024.   
  • Property owners can provide their email to receive a confirmation of their declaration by email. If no email address is provided during the online declaration, they can print or save the confirmation page, which now includes a confirmation number. Those declaring by phone will also receive a confirmation number. Property owners who declare by phone or those without access to a printer can call 311 to request a printed confirmation, which will be mailed to them.  
  • Starting in November with the opening of the 2024 declaration period, the City will introduce a dedicated Customer Care Centre, enabling homeowners to declare by phone through 311, with support available in 180 languages. Homeowners will also have the option to submit their declarations in person at Tax and Utility counters located at Toronto City Hall and the civic centres.  
  • The late declaration fee remains waived though it may be reinstated in future years as the City does further evaluation of the success of the VHT program redesign.  
  • The process for issuing Vacant Home Tax bills has been updated to a more data-driven approach, allowing the City’s CFO to delay sending bills if the overall declaration rate falls short of expectations.  

Important Dates  

  • November 1, 2024: Declaration period opens for 2024 occupancy status.  
  • April 30, 2025: Deadline to submit declaration of occupancy status.  
  • June 1, 2025: Planned mailout of VHT bills based on 2024 occupancy status.  
  • September 15, October 15, November 17, 2025: VHT bills for 2024 are due.  
  • December 2025: Deadline to submit a Notice of Complaint for 2024 Vacant Home Tax Program and property occupancy status.  

​​​​​​How to Declare 

  • Declarations of occupancy status should be made through the City’s secure online declaration portal, by phone through 311, or in person at Tax and Utility counters located at Toronto City Hall and the civic centres.  
  • Property owners must declare annually either: 
  • Occupied as principal residence of homeowner  
  • Occupied as principal residence of a permitted occupant
  • Occupied as a tenanted property (including business tenants)
  • Vacant with an eligible exemption)
  • Vacant or deemed/determined vacant
  • To declare online, you will need your customer number from your tax bill or property tax account statement, as well as either the 21-digit assessment roll number or property address. 
  • For residential properties that are occupied, but not by the homeowner(s), supporting documentation is not required unless requested by the City. 
  • Property owners that do not submit a declaration by the submission deadline date will be deemed Vacant and subject to the Vacant Home Tax.  
  • For residential properties declared as vacant for six months or more during the taxation year and without an eligible exemption, owners will be required to pay the Vacant Home Tax  
  • Declarations for the 2024 tax year must be submitted by April 30, 2025

Hours of Operation for Over the Phone Declarations

To complete your declaration over the phone, please contact 311. Our team is available to assist during the following hours: 

  • Monday to Friday: 8:30 a.m. to 8:30 p.m.
  • Saturday: 9:00 a.m. to noon

Declaration Not Required

You do not have to declare if: 

  • your property is not yet assessed
  • the property is classed as multi-residential, commercial or industrial 
  • the property is classified by MPAC as vacant land, parking space or a condominium locker 

Exemptions 

A property may be left vacant and be exempt from the Vacant Home Tax if one of the following criteria is met:  

  • Death of a registered owner  
  • Repairs or renovations 
  • Principal resident is in care  
  • Transfer of legal ownership  
  • Occupancy for full-time employment  
  • Court order 
  • Vacant new inventor  

Please visit property exemptions to find a complete list of descriptions and required supporting documents for exemptions.  

Vacant Home Tax Calculation and How to Make the Payment 

For the 2022 and 2023 taxation years, a Vacant Home Tax of one per cent of the Current Value Assessment (CVA) will be levied on all Toronto residences that are declared, deemed or determined to be vacant for more than six months during the previous year. 

For 2024 and future taxation years, a tax of three per cent of the CVA will be levied on all Toronto residences that are declared, deemed or determined to be vacant for more than six months during the previous year. 

The tax is based on the property’s occupancy status and CVA for the previous year. For example, if the home is vacant in 2023 the tax will be calculated using the 2023 CVA and will become payable in 2024. 

  • Banks or financial institutions, telephone banking, ATM machine or in person - Sign in to your financial institution’s secure website and select the payee “Vacant Home Tax Toronto (City)”. If your bank does not have this payee listed or you are having difficultly, please contact your financial institution for information. 
  • Tax and Utility Counters - You can make payment by cash, cheque, money order or debit card. If making payment via drop box, cheque or money order is accepted. 
  • Mail-In Payment: Treasurer, City of Toronto, PO Box 5000, Willowdale STN A Toronto, ON M2N 5V1 
  • Vacant Home Tax Bills cannot be paid through the Pre-Authorized Tax Payment Program or through a mortgage company. 

Late Declaration, Late Payments, Fees & Fines 

If a declaration is not submitted by the deadline, the property will be deemed vacant and will be subject to the Vacant Home Tax. Effective January 1, 2024, a fee of $21.24 was implemented for failing to submit a declaration of occupancy status by the declaration deadline. This fee is being waived for all applicable properties for the 2023 taxation year. The City will credit the property tax account of owners who have already paid the fee. 

Interest charges will apply to any overdue Vacant Home Tax amount at a rate of 1.25 per cent on the first day of default and on the first day of each month thereafter, for as long as taxes or charges remain unpaid. 

Upon default of payment, the unpaid amount will be added to the property tax roll for the residential property and will be collected in the same manner as property taxes. 

A Dishonoured Cheque Processing / Non-Sufficient Funds (NSF) fee will be applied to all payments that are not honoured by a financial institution. 

False declarations of occupancy status or failure to provide information when requested may result in a fine of up to $10,000, in addition to payment of the tax. 

Change of Ownership 

The Vacant Home Tax has implications for property transactions, both for purchasers and vendors: 

  • It is the responsibility of purchasers and vendors to make appropriate arrangements to ensure that the declaration of occupancy status has been submitted. 
  • Vendors should provide a copy of the completed and filed declaration of occupancy status to the purchaser. 
  • Vendors should provide a statutory declaration at closing confirming the filed property status declaration is true and correct. 
  • Purchases should do their due diligence to ensure they are aware of property tax liabilities. 

Who is responsible for making the occupancy status declaration? 

  • For property transferred prior to December 31 of the year being declared, the purchaser must submit a declaration. The purchaser qualifies for the “transfer of legal ownership” exemption. 
  • For property transferred between January 1 and the closing of the declaration period on the last business day of February, the vendor must complete the declaration prior to the closing. This is because only the vendor will know the property’s occupancy status for the prior year. 

What happens if the previous owner did not make a declaration? 

  • The property will be deemed vacant and subject to the tax and fee. 
  • The Vacant Home Tax forms a lien on the property, and the purchaser will be held responsible for the payment of the tax. 

Notice of Complaint and Appeal 

Notice of Complaint 

​​​​​You may file a Notice of Complaint if: 

  • you failed to make a declaration of occupancy status by the deadline 
  • you made an error on your declaration and it is past the declaration deadline 
  • you disagree with the Vacant Home Tax Notice of Assessment or Supplementary Assessment 
  • your property was deemed vacant through an audit or otherwise and you wish to dispute the Vacant Home Tax that was levied in the Supplementary Vacant Home Tax Notice of Assessment 

A two-stage process is available to property owners who wish to have the outcome of their declaration reviewed: 

  • The first step is to file a Notice of Complaint online or by mail.  
  • The second process, an appeal request, is available to property owners who disagree with the decision about their Notice of Complaint. 

Your complaint must be received within the following time frames: 

  • The deadline to file a Notice of Complaint for the 2022 and 2023 taxation years is December 31, 2025. 
  • For a Supplementary Vacant Home Tax Notice of Assessment (where the property is deemed vacant following a Vacant Home Tax audit), a Notice of Complaint must be filed within 90 days of the date on your notice. 

Once all required information is received and a determination is made, the City will send a written decision letter to the owner by regular mail, at the mailing address on file at the time the decision is made. 

If the property is determined not to be subject to the Vacant Home Tax: 

  • The Vacant Home Tax will be cancelled, along with any applicable interest and penalties. 
  • Any credits will be refunded or transferred to property tax. 

Continue to pay the Vacant Home Tax as billed. If you do not pay the balance of the Vacant Home Tax prior to the due dates and your Notice of Complaint is not accepted, the tax will be due along with any applicable interest, penalties and fees. To find more details, please visit the Notice of Complaints and Appeals on the City's website. 

Filing a Notice of Complaint Online 

Submitting a Notice of Complaint through the online portal is quick and easy:  

  • Visit toronto.ca/VacantHomeTax, click the blue button at the top of the page that indicates “Submit Complaint or Appeal or Audit Documents” and agree to the terms. 
  • Sign in to the portal using your 21-digit assessment roll number and customer number (six or nine digit) found on a current Property Tax bill/statement or Vacant Home Tax Notice of Assessment form. 
  • Provide your contact information and reason for the complaint (for example, failed to declare or error in declaration). 
  • Upload documentation or evidence to support your complaint. 
  • Review, confirm and submit your request. 
  • Once submitted, confirmation page can be saved or printed. 

Filing a Notice of Complaint Online by Mail or In-Person 

Notice of Complaints submitted by mail must include the following information: 

  • Assessment roll number and property address. 
  • Complainant’s full name and contact details (telephone number or email). 
  • If you are filing a complaint on behalf of the registered owner, include documentation that provides authority to act on their behalf. 
  • Provide the grounds of your complaint and reason(s) why the residential property should not be subject to the tax. 
  • Supporting documentation or evidence to substantiate the grounds for the complaint. 

Mail to: 
City of Toronto, Revenue Services 
Vacant Home Tax Complaints/Appeals 
5100 Yonge St., 
Toronto ON M2N 5V1 

 Notice of Complaints supporting documentation may include personal information, therefore complaints should not be submitted through email as it is not a secure form of file transfer. Residential property owners are encouraged to use the secure online portal, submit requests by regular mail, or in-person. 

In-Person at a Tax and Utility Counter: Customers are encouraged to make their complaint through the Online Portal. If you choose to visit a Tax and Utility Counter the written Notice of Complaint (NOC) request along with supporting documentation must be completed and ready prior to your visit. Staff at the counter cannot write the NOC for the customer. 
 
Note: There is no paper-based Notice of Complaint form available. Kindly input all required information into a self-drafted document. 

Supporting Documentation 

Examples of supporting documentation include but are not limited to: 

  • Ontario vehicle registration and vehicle insurance documentation showing subject address 
  • government-issued personal identification showing subject address, including driver’s license and Ontario Identity Card 
  • income tax notices of assessment showing subject address 
  • tenancy agreement(s) for the residential property 
  • bank statements showing reoccurring rental income 
  • copy of death certificate of the registered owner 
  • employment contracts, pay statements or records of employment showing subject address 
  • insurance certificates for homeowner’s or tenant’s insurance at subject address 
  • court orders prohibiting occupancy of the subject property 
  • signed letter from health care facility on letterhead with contact details for the care facility 
  • description of the type of project at the subject address along with any supporting documents (for example, work orders, contractor receipts) that demonstrate the occupation and normal use of the vacant unit was prevented by the repairs or renovations for at least six months in the taxation year 
  • copy of any building permits issued to the subject address related to repairs or renovations land transfer deed for the subject address 

Appeal 

If you disagree with the decision made on your Notice of Complaint, you can submit an Appeal request through the Complaint, Appeal and Audit Portal at toronto.ca/VacantHomeTax, or by mail. 

Submission Deadline 

You will have 90 days from the date of the Notice of Complaint Decision to submit your Appeal request. The Appellate Authority will review all appeal requests and make a decision within 90 days from receipt of the appeal request. 
 
Once all necessary information is received by the City, you will be notified of the complaint or appeal decision in writing by regular mail within 30 days of the respective decision date. Appeal decisions are final. 

Audit 

The City may audit any Declaration of Occupancy Status within 3 years after the relevant taxation year. All records and documents related to the property's occupancy or any claimed exemptions must be kept for three years. 

If selected for audit, the City may require the owner to provide information and evidence to substantiate their claim of occupancy of a residential property or any exemption. If further information or evidence is required, the City will send you a letter by mail advising what you need to do. Once an audit is complete, you will be notified by mail of the outcome. 

Supporting documentation can be submitted through the same secure online portal, by mail or in-person at one of the Property Tax and Utility Inquiry and Payment counter locations.