Vacant Home Tax
Every Property MUST Be Declared
Homeowners in Toronto are required to declare the occupancy status of their property every year, even if they reside there. However, the Toronto Vacant Home Tax does not apply to:
- properties that are the principal residence of the owner
- properties that are the principal residence of a permitted occupant or occupied by a tenant
- properties that qualify for an exemption
As outlined in the bylaw, a property is considered vacant if:
- the property wasn’t the principal residence of the owner, any occupants/tenants for six months or more
- the property was not eligible for an exemption
- the property was deemed vacant because the owner failed to submit a declaration of occupancy status or any required supporting documentation
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.
You do not have to declare if:
- your property is not yet assessed
- the property is classed as multi-residential, commercial or industrial
- the property is classified by MPAC as vacant land, parking space or a condominium locker
How to Declare
The City’s secure online portal is the best way to submit a declaration. It’s quick and easy to declare online – and helps prevent potential errors and readability issues that sometimes occur with declarations completed by hand. If required, homeowners can download a PDF of the form to complete and submit.
To make your annual declaration, you will need the 21-digit assessment roll number and the customer number from your property tax bill or property tax account statement.
If there is an error in the Toronto Vacant Home Tax declaration you submitted and it is not past the declaration deadline, you can re-file a new declaration.
Call us if you have any questions!
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Vacant Home Tax
Every Property MUST Be Declared
Homeowners in Toronto are required to declare the occupancy status of their property every year, even if they reside there. However, the Toronto Vacant Home Tax does not apply to:
- properties that are the principal residence of the owner
- properties that are the principal residence of a permitted occupant or occupied by a tenant
- properties that qualify for an exemption
As outlined in the bylaw, a property is considered vacant if:
- the property wasn’t the principal residence of the owner, any occupants/tenants for six months or more
- the property was not eligible for an exemption
- the property was deemed vacant because the owner failed to submit a declaration of occupancy status or any required supporting documentation
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.
You do not have to declare if:
- your property is not yet assessed
- the property is classed as multi-residential, commercial or industrial
- the property is classified by MPAC as vacant land, parking space or a condominium locker
How to Declare
The City’s secure online portal is the best way to submit a declaration. It’s quick and easy to declare online – and helps prevent potential errors and readability issues that sometimes occur with declarations completed by hand. If required, homeowners can download a PDF of the form to complete and submit.
To make your annual declaration, you will need the 21-digit assessment roll number and the customer number from your property tax bill or property tax account statement.
If there is an error in the Toronto Vacant Home Tax declaration you submitted and it is not past the declaration deadline, you can re-file a new declaration.
Call us if you have any questions!