Vacant Home Tax

How to Declare

Submitting Your Declaration

To make your annual declaration, you will need your customer number plus the address or 21-digit assessment roll number from your property tax bill, property tax account statement or Vacant Home Tax notice. Declarations of occupancy status can be submitted either by the property owner or an authorized representative acting on their behalf.

The City’s online portal is secure and the quickest way to submit a declaration.

Look Up Current Status

You can look up the current occupancy status of your property by using the Property Tax Lookup tool and scrolling down to the Vacant Home Tax accordion.

Determining Occupancy Status

Occupancy Status

Occupancy Status	Description	Subject to Tax?
Principal residence of homeowner	The property is where you live, 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 or work (e.g. snow birds). To claim this occupancy status, the property must be your principal residence for at least six months of the taxation year.	No
Occupied by someone other than owner	This can include tenants or business tenants who must have a written agreement for a term of at least 30 days and an aggregate of at least 6 months during the year. Other occupants such as family or friends must occupy the property as their principal residence for at least six months during the year to claim this status.	No
Vacant with an eligible exemption	The property is vacant due to an eligible exemption. (See eligible exemptions.) Supporting documentation is required when declaring an exemption.	No
Vacant	A residential property that was vacant for six months or more during the taxation year. A property will be deemed vacant if the owner fails to make a declaration of occupancy status by the deadline.	Yes

Other Residency Situations

Situation	Description
Snowbirds and other extended-stay travellers	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. As long as a property remains your principal residence, you can declare the occupancy status as occupied and the tax will not apply.
Condo units	Individual units within condominium buildings or complexes must be declared annually by their owner. Whether the tax is applicable depends on the occupancy status of the unit.
Residential properties with multiple units that have a single roll number	Properties in the residential property tax class that have a single roll number and multiple units (e.g. duplexes/triplexes, co-ops) must be declared annually. Only one declaration per roll number is required. If at least one unit was occupied for six months or more, you can indicate that the property was occupied.
Owner of multiple properties	A separate declaration must be submitted for each property.
Principal resident is away from property due to medical reasons	The principal resident is away from their home and receiving outpatient care at a location other than the property or the principal resident is away from their property caring for a sick family member or friend. As long as a property remains your principal residence, you can declare the occupancy status as occupied and the tax will not apply. If the principal resident is admitted into care facility or hospital for more than six months, please refer to principal resident in care exemption for eligibility criteria.
Residential property used for business operations	When a business is operated out of a residential unit, the property can be declared as occupied. The definition of tenant includes business tenants. This covers situations where the owner of the property or a tenant operate their business out of the residential unit.

Properties Where Declaration is Not Required

You do not have to declare if the property is:

• Newly constructed and not yet assessed by MPAC
• Assessed fully as multi-residential, commercial or industrial
• Classified as vacant land, parking space or a condominium locker

Eligible Exemptions for Vacant Properties

A vacant property must be declared, but may be exempt from the tax if one of the following criteria is met:

*Please do not provide personal medical documents or photographs as supporting documentation.
Eligible Exemption	Criteria	Supporting Documentation Required
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.
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; and proof of principal residence at the subject property prior to entering care.
Repairs or renovations	The vacant property is undergoing major repairs or renovations, and all of the following conditions have been met: Occupation and normal use of the vacant property is prevented by the repairs and renovations for at least six months of the taxation year. All necessary permits have been issued for the repairs and renovations. The City is of the opinion that repairs or renovations are being actively carried out without unnecessary delay.	Description of the project preventing occupancy, along with any supporting documents (for example, work orders, contractor receipts); and copy of building permits issued related to the repairs and renovations (if applicable).
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. 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 unit is required for residential purposes because the owner or their spouse is employed full-time in Toronto for at least six months during the year. The owner must have a principal residence outside of the Greater Toronto Area.	Proof of residency outside of the Greater Toronto Area; and signed letter from employer on company letterhead, or employment contract that confirms requirement of physical presence in Toronto for the purpose of work.
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	New exemption beginning 2023: This exemption can be claimed by the developer of a newly constructed residential unit for up to two consecutive years if all of the following conditions have been met: The residential unit was not occupied as a residence at the end of the last business day of the taxation year for which the property is being declared, and was not occupied for residential purposes since it was constructed. The residential unit was actively offered to the public for sale in the taxation year for which the property is being declared. The owner of the residential unit is the developer of the residential unit.	Sales listing from the taxation year for which the property is being declared; and proof that the registered owner is the developer.
Secondary residence for medical reasons	New exemption beginning 2024: The vacant unit is required by the owner, their spouse or dependent for medical reasons, and the principal residence is outside of the Greater Toronto Area.	Proof or residency outside the Greater Toronto Area; and completed Vacant Home Tax Medical Treatment Certificate Form.

 

Note that it’s important to provide accurate information in your declaration. 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.

Change of Ownership

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

• It is the responsibility of purchasers and vendors to make appropriate arrangements to ensure that the declaration of occupancy status has been submitted.
• Vendors should provide a copy of the completed and filed declaration of occupancy status to the purchaser.
• Purchases should do their due diligence to ensure they are aware of property tax liabilities.

Who should submit the occupancy status?

Scenario A: The property sold within the taxation year being declared

• Either the vendor or purchaser can submit a declaration.
• If required either the vendor or purchaser can file a Notice of Complaint.
• Properties in this scenario qualify for the exemption transfer of legal ownership.

Scenario B: The property sold after the taxation year being declared

• The vendor must submit a Declaration as only the vendor will know the occupancy status for the prior year
• If required only the vendor can file a Notice of Complaint
• Purchasers of properties that were not declared should contact their solicitor

If no declaration is made for the property

• The property will be deemed vacant and subject to the tax.
• The Vacant Home Tax forms a lien on the property, and the purchaser will be held responsible for the payment of the tax.

Power of Sale

Buyers purchasing a property by way of power of sale are purchasing the property in an “as is” condition and are responsible for the associated taxes. Like property taxes, the Vacant Home Tax is attached to the property, not the individual.

Power of sale does not constitute an exemption. If the previous owner did not submit a declaration of occupancy status, the new owner is encouraged to contact their lawyer and have the vendor provide documentation to prove the occupancy or exemption status

Paying the Tax

Properties issued a bill for the 2022 and 2023 taxation years, were taxed 1% of the property’s Current Value Assessment. Beginning with the 2024 taxation year, the tax rate will increase to 3% of the Current Value Assessment.

Vacant Home Tax payments for 2024 are due in three equal instalment amounts on September 15, October 15 and November 17, 2025. To ensure your payment reaches the City on or before the due dates, we suggest making your payment electronically through your financial institution’s online banking portal.

Financial Institutions

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, you will need your 21-digit assessment roll number from your Vacant Home Tax Notice.

Sign in to your financial institution’s secure website and choose from the following payees based on your bank:

Name of Financial Institution	Payee Listing for Property Tax
BMO (Bank of Montreal)	Toronto, City of, Property Taxes
CIBC (Canadian Imperial Bank of Commerce)	Toronto (City of) Property Tax
National Bank	City of Toronto Taxes
RBC (Royal Bank of Canada)	City of Toronto Property Taxes
Scotiabank	Toronto (City) Property Tax
TD Canada Trust	Toronto (City of) Property Taxes

If your bank is not listed, please contact your financial institution for information.

Payee information is subject to change without notice. For assistance, please contact your bank or financial institution.

Note that if you are enrolled in the Pre-authorized Payment Program, only property taxes will be automatically deducted from your account. Payment towards the Vacant Home Tax must be made separately.

Mail-In Payment

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

Inquiry & Payment Counters and Drop Box Services

The City’s Property Tax and Utilities Inquiry & Payment Counters.

You can make payment by cash, cheque, money order or debit card. If making payment via drop box, cheque or money order is accepted.

Late Payments & Fees

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/Failed Payment or 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.

Disputing Your Bill & Responding to an Audit

Current Status

You can view the status of your Declaration, Notice of Complaint, Appeal or Audit on the Property Tax Lookup page and scrolling down to the Vacant Home Tax accordion.

Disputing Your Bill

Owners can dispute a Vacant Home Tax bill by submitting a Notice of Complaint.
Dispute Your Bill

When to submit a Notice of Complaint

• You were billed the tax, but you wish to dispute your bill because your property was occupied or qualifies for an exemption.
• Your property was vacant and you were billed the tax, but your property’s assessment value has changed.

Disputing Your 2022 or 2023 Vacant Home Tax Bill

If you wish to dispute your 2022 or 2023 Notice of Assessment, you can file a Notice of Complaint through the City’s secure online portal. The deadline to dispute your bill for the 2022 and 2023 taxation years is December 31, 2025.

Disputing Your 2024 Vacant Home Tax Bill

Notice of Complaints for the 2024 tax year cannot be submitted until Vacant Home Tax Notice of Assessments have been issued (June 2025).

If a declaration is not received by the April 30 deadline, the property will be assumed vacant and a Notice of Assessment will be issued. The deadline to file a complaint for 2024 will be December 31, 2025.

Supporting Documentation

Following the submission of your Notice of Complaint, you may be contacted by mail and asked to provide further documentation, information, or clarification about your submission. You will have 60 days from the date of the letter to submit documents to support your occupancy or exemption claim. You can submit your documents through the City’s secure online portal.

Appealing the Notice of Complaint Decision

If you disagree with the decision stated in your Notice of Complaint, you may file an appeal within 90 days of the decision.

By submitting an appeal, you are requesting that the Appellate Authority review your declaration and any supporting evidence to determine whether your property is subject to the tax. If you are unable to file the appeal yourself, you may designate someone to submit it on your behalf.

Once your appeal is received, the Appellate Authority will review your submission within 90 days. A decision letter will then be issued within 30 days of the review.

Appeal decisions are final.

Audits

If your property is selected for audit, you may be required to submit further information and evidence to support your occupancy or exemption claim. If further documentation is required, you will be contacted by mail.

Once an audit is complete, you will be notified by mail of the outcome. If your property is determined vacant, a Supplementary Vacant Home Tax Notice of Assessment will be issued. You can dispute the decision of an audit by filing a Notice of Complaint within 90 days.

Supporting Documentation

If your property is selected for audit you may be required to submit supporting documentation, which must be relevant to the applicable taxation year. Examples of supporting documentation include:

• 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 notices of assessment of any occupant and owner showing subject address
• 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

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.

Respond to Audit

Report a Vacant Property

If you would like to report a residential property that you believe to be vacant, you can leave a voice message on the vacant property reporting hotline at 416-395-1098. Messages will not be returned. Please do not use this hotline to declare your property’s occupancy status.

Drop-in Help

Get in-person support to submit your Vacant Home Tax declaration. Upcoming session dates at City Hall and Civic Centre locations are listed below. All drop-in sessions are held from 9 a.m. to 3 p.m.