Tax and Utilities Answers

Property Tax, Water and Solid Waste Relief Program applications are now open. Apply online or submit a paper-based application.

The deadline to apply has been extended until October 31, 2023. Learn more about relief program eligibility.

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.

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.

The City of Toronto is mailing a Vacant Home Tax Notice of Assessment to residential property owners who declared their property to be vacant in 2022. The City is also mailing an assessment notice to owners whose property was deemed to be vacant because a declaration of occupancy status was not received by the City before the February 28 deadline.

A VHT Notice of Assessment (bill) will be mailed the week of March 27, 2023, to all residential property owners who:

• declared their property vacant
• failed to submit a Declaration of Occupancy Status by the extended deadline of February 28, 2023 (deemed vacant)

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.

Property Tax Lookup

Vacant Home Tax (VHT) charges 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 find on a current property tax bill, statement or Vacant Home Tax Notice of Assessment.

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.

If the Canada Revenue Agency has requested a property tax receipt, one can be issued to you. Use the property tax lookup to view total tax billed for the year.

Current Year Tax Receipts

Your request must be made by phone, email or mail by December 31, at no charge.

Mail-in request for prior year(s) tax receipt

You may request a receipt for the prior year; a fee of $20.06 (fees are reviewed annually as part of the budget process and are subject to change) is applicable. Please mail your request with a cheque for the applicable fee.

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.

Utility Bill

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

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.

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

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.

MyWaterToronto

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.

Water and solid waste services are rate supported – you pay for the services and water used.

• Water and solid waste rates increase by 3 per cent –  effective January 1.
• Oversized items collection fee is charged annually.
• Water being consumed may have increased due to working or attending school from home.
• Your property may have experienced a water leak.

Ways to Save

• How to Use Less Water
• High Water Bill and Leaks
• Change your Bin Size

Contact a customer service representative if you still require assistance.

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.