TORONTO: Declare the 2023 occupancy status of your residential property. Owners of properties in Toronto that are classified within the residential property tax class are required to declare occupancy status every year. The deadline to declare is February 29, 2024.
If you wish to dispute your 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. View the status of your Declaration, Notice of Complaint, Appeal or Audit on the Property Tax Lookup page.
The goal of the Vacant Home Tax (VHT) is to increase the supply of housing by discouraging owners from leaving their residential properties unoccupied. Homeowners who choose to keep their properties vacant will be subject to this tax.
Revenues collected from the Vacant Home Tax will be allocated towards affordable housing initiatives, including the Multi-Unit Residential Acquisition (MURA) program.
You can get information about the Vacant Home Tax and how to declare occupancy status or file a complaint in any language. Click on “Translate” in the blue bar at the bottom of this webpage and select a language.
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.
