The Vacant Home Tax (VHT) program requires homeowners to declare an occupancy status every year, even if they reside there. Its goal is to increase the supply of housing by encouraging owners to make their vacant residential property available for rent or for sale. Owners who choose to keep their property vacant are subject to the tax. Revenue collected from the tax is allocated to affordable housing initiatives.
You can view the status of your Declaration, Notice of Complaint, Appeal or Audit on the Property Tax Lookup page. You can also subscribe to receive Vacant Home Tax updates and reminders by submitting your email address at the bottom of this web page.
If you wish to dispute your 2022 or 2023 Notice of Assessment or have been asked to provide evidence, you can file a Notice of Complaint or submit evidence through the City’s secure online portal. The deadline to file a Notice of Complaint for the 2022 and 2023 taxation years is December 31, 2024.
If you would like to report a residential property that you believe to be vacant, you can leave a message on the vacant property reporting hotline at 416-395-1098. This hotline is not for declaring a property’s occupancy status and messages will not be returned.
Owners of properties in Toronto that are classified within the residential property tax class are required to declare the occupancy status of their property every year, even if they reside there. However, the tax does not apply to:
A property is considered vacant and the tax does apply if:
Owners of properties subject to the tax will be issued a Vacant Home Tax Notice at the end of March and payment will be due in three instalments in May, June and July.
The following occupancy types may be selected when completing your declaration:
| Occupancy Status | Description | Subject to VHT? |
|---|---|---|
| Occupied as principal residence of homeowner | The property is where you reside and conduct your daily affairs, receive mail, pay bills, etc. You can only have one principal residence. This applies even if you leave for extended periods of time due to travel (for example, snowbirds who spend more than six months away from their principal residence) or work. The property must be your principal residence for at least six months during the taxation year to claim this type of occupancy status.
Supporting documentation is not required unless requested by the City. |
No |
| Occupied as principal residence of a permitted occupant | A person(s) that is authorized by the registered owner to use a residential property as their principal residence. A permitted occupant is not a tenant or subtenant. A permitted occupant may include but is not limited to a family member or a friend of the registered owner. The property must be their principal residence for at least six months during the taxation year to claim this type of occupancy status.
Supporting documentation is not required unless requested by the City. |
No |
| Occupied as a tenanted property (including business tenants) | A residential property that is occupied by a tenant for residential purposes or business tenant that has a written tenancy agreement for a term of at least 30 days to occupy the property. The property must be occupied by one or more tenants for six months or more throughout the year.
Supporting documentation is not required unless requested by the City. |
No |
| Vacant with an eligible exemption | A residential owner may declare the property vacant with an eligible exemption.
Supporting documentation is required when declaring an exemption. |
No |
| Vacant or deemed/determined vacant | A residential property that was vacant for six months or more during the taxation year should be declared vacant by the homeowner in the declaration of occupancy status submission. A property will be deemed vacant if the owner fails to make a property status declaration and/or provide supporting documentation where applicable. A property that has been selected for audit, or on review of a Notice of Complaint or appeal can be determined to be vacant upon completion of the review. | Yes |
A property may be left vacant and be exempt from the Vacant Home Tax if one of the following criteria is met:
| Eligible Exemption | Description | Supporting Documentation |
|---|---|---|
| Death of a registered owner | The property was vacant for six months or more in the taxation year due to the death of an owner. This exemption may be claimed for up to three consecutive taxation years if the owner of the vacant unit died in the taxation year or in the two previous taxation years. | Copy of death certificate. |
| Repairs or renovations | The vacant property is undergoing repairs or renovations, and all the following conditions have been met:
|
Description of the project preventing occupancy, along with any supporting documents (for example, work orders, contractor receipts).
Copy of building permits issued related to the repairs and renovations. |
| Principal resident is in care | The principal resident of the vacant property is in a hospital, long term or supportive care facility for at least six months during the taxation year. This exemption may be claimed for up to two consecutive taxation years. | Signed letter from health care facility on letterhead.
Proof of principal residence at the subject property prior to entering care. |
| Transfer of legal ownership | The closing date of the purchased property was in the taxation year being declared. The sale involved a 100 per cent transfer of the property to another individual or corporation. This excludes name changes, adding a second owner and removing a second owner. | Copy of land transfer deed. |
| Occupancy for full-time employment | The vacant property is required for occupation for employment purposes for a total of at least six months in the taxation year, by its owner who has a principal residence outside of the Greater Toronto Area. | Proof of residency outside of Greater Toronto Area.
Signed letter from employer on company letterhead or employment contract. |
| Court order | There is a court order in force which prohibits occupancy of the vacant property for at least six months of the taxation year. | Copy of court order. |
| Vacant new inventory | This exemption can be claimed by the developer of a newly constructed residential unit for up to two consecutive years if all the following conditions have been met:
|
Sales listing from the taxation year for which the property is being declared, and proof that the registered owner is the developer. |
The Vacant Home Tax allows for owners to be away from their principal residence due to travel, work and other reasons for extended periods of time.
The declaration form asks if the property was the principal residence of the owner for at least six months. The six-month stipulation refers to the property being your principal residence for this period of time and not your physical occupancy of the property. As long as a property remains your principal residence you can declare the occupancy status as occupied.
Properties in the residential property tax class that have a single roll number and multiple units must be declared annually. Only one declaration for the entire building is required. If at least one unit was occupied for six months or more, you can indicate that the property was occupied.
You do not have to declare if:
A property may be left vacant and be exempt from the Vacant Home Tax if one of the following criteria is met:
| Eligible Exemption | Description | Supporting Documentation |
|---|---|---|
| Death of a registered owner | The property was vacant for six months or more in the taxation year due to the death of an owner. This exemption may be claimed for up to three consecutive taxation years if the owner of the vacant unit died in the taxation year or in the two previous taxation years. | Copy of death certificate. |
| Repairs or renovations | The vacant property is undergoing repairs or renovations, and all the following conditions have been met:
|
Description of the project preventing occupancy, along with any supporting documents (for example, work orders, contractor receipts).Copy of building permits issued related to the repairs and renovations. |
| Principal resident is in care | The principal resident of the vacant property is in a hospital, long term or supportive care facility for at least six months during the taxation year. This exemption may be claimed for up to two consecutive taxation years. | Signed letter from health care facility on letterhead.Proof of principal residence at the subject property prior to entering care. |
| Transfer of legal ownership | The closing date of the purchased property was in the taxation year being declared. The sale involved a 100 per cent transfer of the property to another individual or corporation. This excludes name changes, adding a second owner and removing a second owner. | Copy of land transfer deed. |
| Occupancy for full-time employment | The vacant property is required for occupation for employment purposes for a total of at least six months in the taxation year, by its owner who has a principal residence outside of the Greater Toronto Area. | Proof of residency outside of Greater Toronto Area.Signed letter from employer on company letterhead or employment contract. |
| Court order | There is a court order in force which prohibits occupancy of the vacant property for at least six months of the taxation year. | Copy of court order. |
| Vacant new inventory | This exemption can be claimed by the developer of a newly constructed residential unit for up to two consecutive years if all the following conditions have been met:
|
Sales listing from the taxation year for which the property is being declared, and proof that the registered owner is the developer. |
If a declaration is not submitted by the deadline, the property will be deemed vacant and will be subject to the Vacant Home Tax. Effective January 1, 2024, a fee of $21.24 was implemented for failing to submit a declaration of occupancy status by the declaration deadline. This fee is being waived for all applicable properties for the 2023 taxation year. The City will credit the property tax account of owners who have already paid the fee.
Interest charges will apply to any overdue Vacant Home Tax amount at a rate of 1.25 per cent 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.
A Dishonoured Cheque Processing / Non-Sufficient Funds (NSF) fee will be applied to all payments that are not honoured by a financial institution.
False declarations of occupancy status or failure to provide information when requested may result in a fine of up to $10,000, in addition to payment of the tax.
The Vacant Home Tax has implications for property transactions, both for purchasers and vendors:
Who is responsible for making the occupancy status declaration?
What happens if the previous owner did not make a declaration?
For the 2022 and 2023 taxation years, a Vacant Home Tax of one per cent of the Current Value Assessment (CVA) will be levied on all Toronto residences that are declared, deemed or determined to be vacant for more than six months during the previous year. For example, if the CVA of your property is $1,000,000, the tax amount billed would be $10,000 (1% x $1,000,000).
For 2024 and future taxation years, a tax of three per cent of the CVA will be levied on all Toronto residences that are declared, deemed or determined to be vacant for more than six months during the previous year. For example, if the CVA of your property is $1,000,000, the tax amount billed would be $30,000 (3% x $1,000,000).
The tax is based on the property’s occupancy status and CVA for the previous year. For example, if the home is vacant in 2023 the tax will be calculated using the 2023 CVA and will become payable in 2024.
Vacant Home Tax payments are due in three equal instalment amounts on the due dates of May 15, June 17 and July 15, 2024.
To ensure your payment reaches the City on or before the due dates, we suggest making your payment electronically through MyToronto Pay or through your financial institution’s online banking portal.
You can pay the Vacant Home Tax at banks or financial institutions through online banking, telephone banking, at an automated teller machine (ATM) or in-person.
To register and pay through online banking:
Payee information is subject to change without notice. If you require assistance, please contact your bank or financial institution.
MyToronto Pay is a new service from the City of Toronto in collaboration with our trusted partner PayIt. Using MyToronto Pay, Vacant Home Tax payments can be made by electronic funds transfer with no convenience fee, or by credit card or debit card with a convenience fee charged by the company.
The City accepts post-dated cheques payable to the Treasurer, City of Toronto:
Treasurer, City of Toronto
PO Box 5000, Willowdale STN A
Toronto, ON M2N 5V1
The City’s Property Tax and Utilities Inquiry & Payment Counters have reopened.
You can make payment by cash, cheque, money order or debit card. If making payment via drop box, cheque or money order is accepted.
Submit Complaint/Appeal or Respond to Audit
A two-stage process is available to property owners who wish to have the outcome of their declaration reviewed. The first step is to file a Notice of Complaint. The second process, an appeal request, is available to property owners who disagree with the decision about their Notice of Complaint.
To file a Notice of Complaint or Appeal you will need your 21-digit assessment roll number and the customer number from your property tax bill or property tax account statement.
A Notice of Complaint or Appeal should be made through the City’s secure online portal. If unable to submit online, you can submit your complaint and/or appeal by mail.
Please do not submit any personal information by email as it is not a secure form of file transfer.
You may be required to submit additional information or documentation. If you receive a letter requesting additional evidence, you will have 60 days to submit documents that support your occupancy or exemption claim. Failure to provide this information will result in the complaint or appeal not being considered. Once all required information is received and a determination is made, the City will send a written response by regular mail to the address on file.
You may file a Notice of Complaint if:
Submitting a Notice of Complaint through the online portal is quick and easy. Based on the options you select, you may or may not need to provide supporting documentation. If you are submitting your complaint in writing it must include:
Your complaint must be received within the following time frames:
Once all required information is received and a determination is made, the City will send a written decision letter to the owner by regular mail, at the mailing address on file at the time the decision is made.
Continue to pay the Vacant Home Tax as billed. If you do not pay the balance of the Vacant Home Tax prior to the due dates and your Notice of Complaint is not accepted, the tax will be due along with any applicable interest, penalties and fees.
If the property is determined not to be subject to the Vacant Home Tax:
Note that failure to pay the Vacant Home Tax by the due dates will result in interest and possible fees being added to the property tax account. Notice of Complaint decisions may not be finalized by the due date.
If you disagree with the decision made regarding your Notice of Complaint, you will have 90 days to submit an appeal request. The grounds of your appeal are limited to the same issues raised in your initial complaint, unless the outcome of your complaint resulted in a reassessment or varied assessment.
Submitting an appeal through the online portal is quick and easy. If you are submitting your appeal in writing it must include:
Upon receipt of your appeal request, your submission will be reviewed within 90 days by the Appellate Authority. The Appellate Authority will make a determination to allow or dismiss the appeal in whole or in part.
Following the determination the City will, if required, make any adjustments to the assessment within 30 days. The City will send a written decision letter to the owner by regular mail, at the mailing address on file at the time the decision is made. The appeal decision is final.
Examples of supporting documentation include but are not limited to:
If you are having difficulty using the online portal, please try again after updating your web browser or by using a different web browser.
Mailing address:
City of Toronto, Revenue Services
Vacant Home Tax Complaints/Appeals
5100 Yonge St.
Toronto, ON M2N 5V7
Submit Complaint/Appeal or Respond to Audit
A property may be selected for audit on a random or specific criteria basis. If selected for audit, the City may require the owner to provide information and evidence to substantiate their claim of occupancy of a residential property or any exemption.
If further information or evidence is required, the City will send you a letter by mail advising what you need to do. Once an audit is complete, you will be notified by mail of the outcome.
If your property is selected for audit you may be required to submit supporting documentation. Examples of supporting documentation include but are not limited to:
All records and documents pertaining to the occupation of the residential property or any exemption claimed must be retained for a period of three years.
In 2019, City Council asked for information related to the possible implementation of a vacant home tax in Toronto. At their December 2020 meeting, City Council asked City staff to develop key tax design features and administrative structures to support a vacant home tax program and to report back with a recommended design for a vacant home tax by the end of the second quarter of 2021, for tax implementation in 2022.
At its meeting on July 14-15, 2021, City Council adopted EX25.3- Recommended Tax Design and Steps to Implement a Vacant Home Tax in Toronto, approving the development and implementation of a vacant home tax in Toronto. At its meeting on December 15, 16 and 17, 2021, City Council adopted EX28.2 – Final Tax Design and Steps to Implement a Vacant Home Tax in Toronto, amending the City of Toronto Municipal Code, adding Chapter 778, Taxation, Vacant Home Tax.
At its meeting on October 11-12, 2023, City Council adopted EX8.7 – Vacant Home Tax: Status Update amending City of Toronto Municipal Code Chapter 778, Taxation, Vacant Home Tax and Chapter 441, Fees and Charges.
Subscribe to receive updates about the Vacant Home Tax and reminders to submit an annual declaration of your residential property’s occupancy status and notices of important due dates.
Type (don’t copy and paste) your email into the box below and then click “Subscribe”. You will receive an email with instructions to confirm your request.
You can unsubscribe at any time.
Revenue Services collects your personal email address under the legal authority of the City of Toronto Act, 2006, Section 8 and Part XII.1, and the City of Toronto Municipal Code, Chapter 778, Taxation, Vacant Home Tax. The information will be used to inform subscribers through email about the Vacant Home Tax including reminders for important submissions dates and due dates. Questions about this collection can be directed to Manager, Customer Service, Revenue Services, 5100 Yonge Street, Toronto, Ontario, M2N 5V7 or by telephone at 416-395-1048.