News Release: November 6, 2025 - 2025 Vacant Home Tax declaration period now open
Summary:
The Vacant Home Tax (VHT) Program requires Toronto homeowners to declare each year whether their property is occupied or vacant. The program encourages owners to rent or sell vacant homes to help increase the city’s housing supply. Properties kept vacant are taxed, and revenue from the program supports affordable housing initiatives such as the Multi-Unit Residential Acquisition (MURA) Program.
Important Dates
- September 15, October 15, November 17, 2025: 2024 VHT instalment due dates
- November 3, 2025: 2025 declaration period begins; portal opens
- December 31, 2025: Deadline to dispute 2022–2024 VHT bills via Notice of Complaint
- April 30, 2026: 2025 declaration period closes
- June 2026: Mailout of 2025 VHT bills for declared or deemed vacant properties
Declaration of Occupancy Status
Options to Declare
Property owners must declare the occupancy status of their property each year. Declarations can be submitted under the following categories:
- Occupied by owner
- Occupied by occupant: family member, friend, tenant, or business tenant
- Vacant with eligible exemption: supporting documentation required at time of submission
- Vacant
Billing and Dispute Process
- A Vacant Home Tax bill will be issued if a property is declared vacant or if a declaration is not received by the submission deadline.
- Property owners who wish to review or challenge their bill can file a Notice of Complaint.
Hours of Operation for Over the Phone Declarations
- Call 311 for assistance
- Monday to Friday: 8:30 a.m. to 4:30 p.m.
VHT Email Updates
Look Up Occupancy Status
Vacant Home Tax Website
