Notice: Notices of Assessment for the Vacant Home Tax (for the 2023 taxation year) have been issued to owners who declared their property vacant and to owners whose property has been deemed vacant because they did not submit a declaration. Property owners who disagree with the 2023 Vacant Home Tax assessment can file a complaint through the online portal. They can also get in-person support to file a complaint at City Hall and civic centres, with extra staff available beside the Revenue Services counters from Monday to Friday, 9 a.m. to 4:30 p.m., through April 12.
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:
Toronto City Council approved the development and implementation of a Vacant Home Tax during its July 14-15, 2021 meeting. The goal of the City of Toronto’s Vacant Home Tax (VHT) is to increase the supply of housing by discouraging owners from leaving their residential properties unoccupied. Homeowners who choose to keep their properties vacant will be subject to this tax. Revenues collected from the Vacant Home Tax will be allocated toward affordable housing initiatives.
Residential property owners are required to declare the occupancy status of their property(s) for the previous year. Beginning in 2023, properties that were vacant for a total of 6 months of the previous year may be subject to the Vacant Home Tax calculated at 1 percent of the property's Current Value Assessment.
New for 2023:
Vacant New Inventory (for Real Estate Developers) – Developers can claim this exemption for properties that have never been occupied and remain unsold for up to two consecutive taxation years. The registered owner of the property must be the developer. The residential unit must be actively offered for sale.
Change for 2023:
Death of a Registered Owner – The property was vacant for six months or more in the previous year due to the death of an owner. This exemption may be claimed for up to three consecutive taxation years if the owner has died in the taxation year or in the two previous taxation years.
Find out more about property exemptions listed for the Vacant Home Tax, complete with descriptions and supporting documents required.
All property owners are required to declare the status of all owned residential properties annually by submitting a declaration form through the secure online portal or by completing and submitting a paper-based declaration form – property owners can call 311 Tax & Utility Inquiry Line to request a paper-based declaration form to be mailed out
Property owners must declare annually either:
Occupied for a total of 6 months in aggregate during the previous taxation year, or
Vacant for 6 months in aggregate during the previous taxation year, or
Vacant with an exemption (supporting documentation must be provided)
Declarations for the 2023 tax year must be submitted by March 15, 2024
Property owners that do not submit a declaration by the submission deadline date will be deemed Vacant and subject to the Vacant Home Tax
Change of ownership: The Vacant Home Tax has implications for property transactions, both for purchasers and vendors.
Vacant Home Tax is calculated at 1 percent of the property's Current Value Assessment
Owners of properties subject to the tax will be issued a Vacant Home Tax Notice and payments will be due May 15, June 17 and July 15, 2024.
Declarations of occupancy status should be made through the City’s secure online declaration portal, or by submitting a paper-based declaration PDF form under “How to Declare” in the How it Works.
To make an online declaration you will need your 21-digit assessment roll number and customer number from your tax bill or property tax account statement
For residential properties that are occupied, but not by the homeowner(s), owners will be required to submit information about tenants and/or permitted occupants when making the declaration
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
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.
Mailing address: City of Toronto, Revenue Services - Vacant Home Tax, 5100 Yonge St. M2N 5V7
Interest applies to any overdue Vacant Home Tax amount at a rate of 1.25% 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.
Vacant Home Tax (VHT) Notice of Assessments are being issued to all residential property owners who:
If you receive a Vacant Home Tax Notice of Assessment for the 2022 tax year, and wish to dispute it, please file a Notice of Complaint through the online portal by the December 31, 2024 submission deadline. For the 2023 tax year deadline to submit a Notice of Complaint is also December 31, 2024. You may also submit your complaint by mail. Find more details about filing a Notice of Complaint.
If you disagree with the VHT Notice of Assessment you received, you can file a Notice of Complaint through the secure online portal available at toronto.ca/VacantHomeTax , or by mail.
Note: property owners should continue to pay all taxes as billed by the due date while their complaint is being reviewed to avoid any interest and penalties.
Filing a Notice of Complaint Online
This secure process 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
Once the City has received all required information and decision has been made, the complainant will be notified by regular mail within 30 days of the decision date.
By Mail and 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 of any occupant and owner.
Government-issued personal identification, including driver’s license and Ontario Identity Card of any occupant and owner.
Income tax returns and income tax notices of assessment of any occupant and owner.
Lease agreements for the residential property.
Wills, grants of probate, or grants of administration in respect of an owner or an owner’s estate.
Employment contracts, pay statements or records of employment of any occupant and owner.
Insurance certificates for homeowner’s or tenant’s insurance.
Court orders prohibiting occupancy of the vacant unit.
Verification of residence in a hospital, long term or supportive care facility.
All requisite permits issued for repairs and renovations.
Submission Deadline
Submit your Notice of Complaint including all supporting documents by the December 31, 2024 deadline for both the 2022 and 2023 tax year.
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 for 3 years following the relevant taxation year.
Residential property owners will be notified by regular mail if their declaration has been selected for audit.
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.
If your property is deemed vacant through a Vacant Home Tax audit then the property will be issued a Supplementary Vacant Home Tax Notice of Assessment. If you disagree with the notice, a Notice of Complaint can be filed within 90 days of the date on your notice.
Continue to pay all taxes by the due date(s). If the outcome from your complaint or appeal results in an adjustment of the Vacant Home Tax billed, a revised bill will be issued once a determination has been made on your Notice of Complaint or Appeal.
Find out more about how the Vacant Home Tax could apply to you if you own a residential property that was not being used as your principal residence, and that was vacant for a period of at least 6 months in aggregate.
Note: A declaration is not required if the property does not contain a residential unit (for example, vacant land, parking space, or condominium locker). A residential unit is comprised of one or more self-contained units that include a dedicated washroom and kitchen.