We are currently receiving a high volume of inquiries related to property tax and utilities (water/sewer and solid waste billings). For your convenience, a list of the most frequently asked questions with their answers is below.

MyToronto Pay

Manage and pay your property taxes and utility bills. Enrol in pre-authorized utility bill payments and sign up for eBilling.

Learn more about MyToronto Pay

Property Tax Lookup

View your account details and change your mailing address.

Access Account

Utility Account Lookup

View your utility account details.

Access Account

Deadline to Apply

The October 31, 2023 deadline to apply for the relief programs has passed. The City may however accept “first-time” relief applications submitted on or before December 31, 2023. You can apply to the Property Tax, Water & Solid Waste Relief Programs online or by submitting a paper-based application.

Status Update

Check the status of your online application. Sign into the Property Tax Lookup, click on the “Summary of Rebates” tab to view the activity on your application.

Status Action
Open Application received and a file has been opened for review.
Approved Application has been reviewed and approved.
Refused Application does not meet the program’s eligibility criteria. You will receive a letter declining the application.
Incomplete Application has been reviewed, but additional information is required. Staff will contact the applicant.
Posted Tax rebate has been calculated and adjustments posted to the account.

  • If balance is owing on the account, the credit is applied and a property tax account statement with new account balance owing is mailed.
  • If account is paid in full, allow up to 120 days for a refund cheque to be mailed.

Water and Solid Waste Relief Programs

Once your application is approved, the water rebate will be posted as a lump sum credit on your first utility bill in the following year – check under “Account Adjustments” on the first utility bill issued in 2024. Solid waste rebates will be applied and prorated on each utility bill issued next year.

Declare your 2023 Occupancy Status

Residential property owners are required to declare the occupancy status of their property every year, even if they live there. Declare your 2023 occupancy status.

View your Vacant Home Tax occupancy status

Sign-in to the Property Tax Lookup, under the “Vacant Home Tax” tab, view your property occupancy status for prior and current years.

Notice of Assessment (Charges)

Vacant Home Tax (VHT) Notice of Assessment can be viewed by using the Property Tax Lookup, VHT charges will appear under the Summary of Billed Amounts, 2022 and Other Charges. Your assessment roll number and customer number is required which can be found on a current property tax bill, statement or Vacant Home Tax Notice of Assessment.

Notice of Complaint

Property owner(s) who disagree with the VHT Notice of Assessment can file Notice of Complaint using the Complaint, Audit or Respond to Appeal portal. You may also submit your complaint by mail.


If your Notice of Complaint is successful and results in a credit balance, a refund will automatically be issued to the owner(s) listed on the property tax account. If you would like to have the credit amount transferred to another receivable charged on your property tax account, call 311 – Tax and Utility Inquiry Line to request a credit balance transfer.

Note: If a refund is already in process, a transfer of a credit request can not be accepted.

Change of Ownership

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.

Learn more about the Vacant Home Tax.

Payment Options

Learn all the ways to pay your property tax or utility bill. To avoid late penalties and interest, please pay well before the due date, processing times for your payment can vary.

Making payments

  • You will need your 21 digit assessment roll number from your tax bill or property tax account statement.

  • You will need your 20 digit account and client number from your utility bill.

For cheque payments, please remember to write your property tax roll number (21 digits) and/or your utility bill account number (20 digits) on the cheque.

Inquiry and Payment Counters and Drop Box Services

Property Tax, Utility and Parking Violation Inquiry & Payment Counters are open. Payment counters at Metro Hall remain closed.

Enrol in the City’s new paperless eBilling service and start receiving your property tax and utility bills digitally in 2023. Learn more.

Property Tax

Your customer number is located on the upper portion of your property tax bill, directly below the legal description.

Image of Property Tax Bill
Image of Property Tax Bill

Utility Bill

Your client number is located on the upper portion of your utility bill, directly below the account number.

Image of Utility Bill
Image of Utility Bill

Try these the following tips to help troubleshoot any difficulty you may have signing into the Property Tax and/or Utility Account Lookup:

  • If the required information you have entered is confirmed with green checkmarks, but you are still not able to sign in, double-check to ensure you have entered your information correctly
    • While green checkmarks confirm that what you entered is approved according to the correct format, there may still be an error in the information you have entered – for example, while you may have entered the correct number of digits for the assessment roll number, you may have still entered an incorrect assessment roll number that does not match your property tax account
  • If you receive an error message when signing in, double-check to ensure you have entered your information correctly
  • If the mailing address to the property tax account is outside of Canada, you must enter the property location’s postal code

Note: your Customer Number cannot be used to make payments – use your Assessment Roll Number and/or Utility Account Number for payment purposes

Contact a Customer Service Representative to help troubleshoot any problems you may be experiencing with the Property Tax and Utility Account Lookup tools.

If you would like to use the Property Tax and Utility Account Lookup tools your customer/client number is required.

Change your address through the Property Tax Lookup. Mailing address change requests made online are processed within approximately 48 hours.

Alternatively, refer to Mailing Address Change for other ways to submit your request.

If you have recently sold a property or moved and require the City to close your utility bill account be sure to contact us to request a final meter read.

Learn more about Buying, Selling or Moving.

Log on to view your water use anytime, including total and average water use by day, week, month or year in an easy-to-read graph or chart format.


Toronto’s waste collection program is an all-or-nothing service. If your property opts out of City garbage collection, it will not be eligible for City collection of any other materials including Blue Bin recycling, Green Bin organics, Household Hazardous Waste, electronics and oversized items (e.g. appliances, furniture), all of which are collected for free from buildings receiving City collection. Learn more about opting in or out of City collection services.

Estimated water charges on utility bills are occasionally issued to properties. To avoid loss of discount and late payment fees, property owners should make payment by the due date. Once an actual meter read is obtained, any billing discrepancies will be adjusted on future bills. Learn more.

In Toronto, it is mandatory for all property owners to have a water meter installed on any pipe that delivers water into the building. Refer to Water Meters.

Requests for refund or transfer of a credit balance due to an overpayment will require proof of payment. Fees may apply.

Refer to Request a Refund or Transfer for more information.