Buying, Selling or Moving

Changing Your Mailing Address

Change Your Mailing Address Online

Use the secure self-service Property Tax Lookup tool to update your mailing address to re-direct your property tax and utility bill. It’s quick, easy and convenient!

Login to the Property Tax Lookup by entering information located on your tax bill or property tax statement of account:

• assessment roll number
• property owner’s last name
• postal code
• customer number

Enter your email address to place a request to change your mailing address.

• Once the email address is entered, you will be emailed a confirmation code by reply email. Input the confirmation code to proceed with the change of mailing request.
• After the request is submitted, you will receive an email, confirming your request. Processing time is 48 hours.
• Once the request is processed, you will receive a confirmation email advising that your change of address has been updated in our system.

Note:  You cannot use this service to change the ownership of the property, or to notify the City of a change in ownership. To advise of a change in ownership, please follow the below ownership instructions.

Are you an owner of a newly constructed property and have received a Supplementary/Omitted tax bill? Submit your change of mailing address by mail, fax or in-person. Online mailing address changes cannot be processed for new properties at this time.

Submitting Request by Mail or Fax

You may also update your mailing address by providing the following:

• name and the names of any other owner(s) of the property
• property address
• assessment roll number or utility account number
• new mailing address, including postal code
• effective date for address change
• signature (of owner, agent or lawyer)

Submit your request by mail or fax:

City of Toronto
Revenue Services, Account Administration
PO Box 4300, STN A
Toronto, ON M5W 3B5
Fax: 416-696-3640 (refer to Tips on Faxing)

If you are a landlord/property owner you can add a tenant or agent to receive utility bills.

If you subscribe to eBilling, changes to your tax/utility account may affect how you receive your electronic bill.

Note: You cannot use the online service to change ownership on a property, go to Buying a Property – Update Tax & Utility Accounts for more information.

Vacant Home Tax - Purchasers and Vendors

The Vacant Home Tax (VHT) is an annual tax levied on vacant Toronto residences, payable beginning in 2023. The goal of the 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.

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

• Ensure that the declaration of status occupancy has been filed by the deadline. This is the responsibility of the purchaser and/or vendor.
• Failure to pay the Vacant Home Tax will result in a lien being placed on the property. As a result, any unpaid taxes will become the responsibility of the purchaser.
• Vendors should provide a copy of the completed and filed property status declaration to the purchaser.
  • Filing property occupancy status online – once a declaration has been submitted, a confirmation page will be generated which can be saved or printed.

Closing the sale of a property

• If a closing occurs between January 1 and the closing of the declaration period on February 2, the vendor must complete the declaration prior to the closing, as only the vendor will know the property’s occupancy status for the prior year.
• If a closing occurs after the declaration period – February 3 to December 31 – the purchaser must submit a declaration in the following year. The purchaser qualifies for the “transfer of legal ownership” exemption.
• Vendors should provide a statutory declaration at closing confirming the filed property status declaration is true and correct.

Buying a Property Update Tax and Utility Accounts

Tax and Utility Certificate

Consult with your lawyer about obtaining a Tax and Utility Certificate; a certificate will provide:

• current status of the property taxes and/or utility account
• any upcoming property tax due dates or utility bill due date

If you are a new property owner and not aware of any upcoming tax instalments or utility bill due dates, penalty and interest is still applicable when payment is received late.

Send Ownership Information

Update the ownership information for a property tax account by submitting a lawyer’s letter containing the following:

• new owner’s and previous owner’s full names (if a change of ownership is due to a sale/purchase)
• property address
• assessment roll number
• the mailing address of the new owner, including postal code
• closing date of the sale (or date of transaction for name change)
• lawyer’s signature
• a copy of the deed may be required

Once your ownership information has been updated, a Property Tax Account Statement will be mailed to you and will include an Ownership Change Fee.

Submit your request by fax or mail:

City of Toronto
Revenue Services, Account Administration
PO Box 4300, STN A
Toronto, ON M5W 3B5
Fax: 416-696-3640 (refer to Tips on Faxing)

Buying a Property - Making Payments

There are many ways to make your property tax payments and utility bill payments. For the most convenient option, enrol in pre-authorized tax payments and pre-authorized utility payments. 

MyToronto Pay

Property tax bills can be paid by electronic funds transfer with no convenience fee, or credit card and debit card with a convenience fee charged by industry. Visit toronto.ca/mytorontopay.

Locate Your Account Information

When making payments, locate on your most recently issued statement or bill:

Property Tax	Utility Bill
Use Assessment Roll Number (21 digits)	Use Account Number and Client Number (20 digits)

 

If you have recently bought, sold or moved, be sure to update your new assessment roll number and utility account before making a payment. If you do not update this information: 

• your payment will be applied to a property you no longer own or reside at 
• your property tax bill or utility bill for your current property will remain unpaid and incur a late penalty and interest charges 
• you may incur a Payment Re-Distribution Fee for requests to transfer misdirected, misapplied payments or credits arising from an over-payment. 

What Should I Pay? 

If you have recently purchased a property and are determining what is owed for the year in property taxes, refer to the Statement of Adjustments in the property purchase documents or consult with your lawyer. 

Buying a Property - Your Utility Bill

Most homeowner’s utility bills will consist of water consumption/waste water and solid waste charges, billed in a four-month cycle – three times a year.

Water Meters

Meters are located inside the dwelling and track water coming into the home; most water meters have a transmitter, which sends water use information directly to a secure data collection unit for billing and administration.

Solid Waste

Solid waste charges are added to utility bills whether you reside at the property or if the property is unoccupied. Charges are based on existing bin sizes at the property (small, medium, large, extra-large) at the time of sale and remain assigned to the property unless the new owner requests a change in bin size. If a request is made to change a bin size, applicable charges will be applied once your bins are delivered to the property.

Your First Utility Bill

When you receive your first bill, it is recommended you confirm the numbers located on the side of your existing bin(s) and compare that with the information found on your utility bill. If there are discrepancies, please contact 311.

Vacant Properties

If you have purchased a property and if it is to remain vacant, you may opt-out for garbage collection and request that the (green, blue, black) bins be removed from the property by making a service request.

First Tax Payments for Newly Built Properties

Owners of newly built properties can only make payments to their tax account once a final tax bill is received. This occurs after the City receives property assessment information from the Municipal Property Assessment Corporation and occupancy has occurred.

Name Appears Wrong on Bill

If your name appears wrong (typo error) on your property tax or utility bill just contact our office to correct.

• Visit an Inquiry & Payment Counter
• Call 311 – Tax & Utility Inquiry Line
• Fax the request to 416-696-3605
• Mail a letter to General Correspondence

Selling Your Property or Moving - Request a Final Meter Read

If you will no longer own the property, you will need to finalize your utility account.

Request a Final Meter Read

To request a final water meter read, contact a customer service representative and provide:

• your property address
• your utility account number
• the closing date or moving day
• a forwarding address where your final utility bill can be mailed
• a telephone number

Your final utility bill will include a Special/Final Read Fee.

Final Meter Read Cancels Pre-authorized Utility Bill Payment (PUP) Program Enrolment

If you are enrolled in the PUP program, once your final meter read is processed, enrolment in the program is cancelled. You will receive a regular utility bill, and payment must be made by an alternative payment option by the utility bill due date.

Tenants

Tenants enrolled in the designated mailing program (name is on the utility account, you are receiving and making payment on utility bills) may request a final meter read. You must provide your move out date, along with other information as shown above in request a final meter read.

Selling Your Property - Still Receiving Bills

Are You Still Receiving Bills?

If you no longer own the property but still receive the tax bill, please return the bill to the City with the required documents listed above in sending ownership information instructions. Should you have any questions, contact a Customer Service Representative.

What Should I Pay?

If you have recently sold a property and are trying to determine what you owe in property taxes, refer to the Statement of Adjustments in the property purchase documents or consult with your lawyer.

Refer to Power of Attorney, Executor of Estate or Letter of Authorization if selling a home on behalf of someone else.

Selling Your Property - Finalizing and Setting Up Payments

If you have recently sold a property and are trying to determine what you owe in property taxes, refer to the Statement of Adjustments in the property purchase documents or consult with your lawyer.

Update Your Online Banking Profile

The assessment roll number and utility account number are assigned to the property, not the owner or resident. Use the assessment roll number and utility account with the client number from your most recent bill for bill payment.

• If you have previously made payment through online banking for either your utility bill or property tax bill, ensure the account number has been removed or updated. If you move into a new property, your account number will change. You are responsible for misdirected or late payments, and fees are applicable.

Pre-authorized Tax/Utility Bill Payment Program

You must notify the City in writing to cancel your enrollment in the Pre-Authorized Tax Payment Program or Pre-Authorized Utility Bill Payment Program when selling your property.

• Enrolment in these programs is not transferable to another property. You are required to complete and return a new application form for your new property tax/utility account or you can manage your pre-authorized tax payment online. Visit toronto.ca/mytorontopay for details.
• Payment for your final utility bill must be remitted through one of the alternative payment options.

Refer to Power of Attorney, Executor of Estate or Letter of Authorization if selling a home on behalf of someone else.

Change of Ownership & the Vacant Home Tax

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

• It is the responsibility of purchasers and vendors to make the appropriate arrangements to ensure that the declaration has been filed.
• The Vacant Home Tax will form a lien on the property, and any unpaid taxes will become the purchaser’s responsibility.
• If a closing occurs between January 1 and the closing of the declaration period on February 2, the vendor must complete the declaration prior to the closing, as only the vendor will know the property’s occupancy status for the prior year.
• If a closing occurs after the declaration period – February 3 to December 31 – the purchaser must submit a declaration in the following year. The purchaser qualifies for the “transfer of legal ownership” exemption.
• Vendors should provide a copy of the completed and filed property status declaration to the purchaser.
• Vendors should provide a statutory declaration at closing confirming the filed property status declaration is true and correct.

Learn more about the Vacant Home Tax.

Assessed Owner Appears as the Previous Owner on My Tax Bill

The City of Toronto receives property assessment and information (return of the assessment roll) from the Municipal Property Assessment Corporation (MPAC) annually in mid to late November.

The City uses this property information from MPAC to generate the interim and final property tax bills. The name(s) and mailing address that appear on your tax bill are updated by the City; the name(s) that appear under the “Assessed Owner” is pulled from the annual return of the assessment roll.

If you have purchased property after October 31, 2024, your 2025 property tax bill, the “Assessed Owner” field may show the previous owner. Your name will appear as the “Assessed Owner” on your 2025 property tax bills.

Property owners can access information about their property by contacting MPAC at
1-866-296-6722 or visit the MPAC website  to access the online tool AboutMyProperty  to review information on file for your property.

Submit Power of Attorney Executor of Estate or Letter of Authorization

Power of Attorney or Executor of Estate

To have tax/utility account details released to an authorized agent, and/or to accommodate a mailing address change request the property owner, or person(s) assigned as Power of Attorney/Executor are required to submit:

• a written, signed request from the agent indicating the property location and assessment roll number/utility account number
• complete supporting documents, such as a death certificate, or legal document for transferring a property from one name to another, if applicable
• complete supporting documents clearly assigning Power of Attorney or Executor of Estate

Letter of Authorization

To have tax/utility account details released to an authorized agent, submit a Letter of Authorization that includes the following:

• the property address and assessment roll number/utility account number
• clearly stating what authority you are assigning and to whom you are assigning authorization
• your (property owner) signature

Submit your request by fax or mail:

City of Toronto
Revenue Services, Account Administration
PO Box 4300, STN A
Toronto, ON M5W 3B5
Fax: 416-696-3640 (refer to Tips on Faxing)

Submit Your Legal Name Change Documents

To change your name on your tax/utility account, submit your request along with a Name Change Certificate or Marriage Certificate.

Submit your request by fax or mail:

City of Toronto
Revenue Services, Account Administration
PO Box 4300, STN A
Toronto, ON M5W 3B5
Fax: 416-696-3640 (refer to Tips on Faxing)