Toronto/CMEDIA: Property owners are reported to declare by Feb 29 whether their residential property was occupied or vacant for more than six months in the 2023 calendar year.
Declarations can be submitted through the City of Toronto’s Vacant Home Tax (VHT) portal.
Who needs to declare occupancy status?
Most homeowners not being subject to the Vacant Home Tax (VHT), every residential property owner must report the occupancy status of their property for the 2023 tax year.
The VHT applies to residences that were declared, deemed or determined vacant for more than six months in 2023 and the tax amounts to one per cent of the Current Value Assessment (CVA).
Failure to a declaration of submission of occupancy status by the deadline will result in a fee of $21.24.
Homeowners residing in their homes, temporarily vacating for vacation, working abroad or renting their property are exempt from VHT.
How to declare occupancy status?
To make a declaration, both of which can be found on the most recent property tax bill or statement of tax account, homeowners need their property assessment roll and customer number.
Those without computer access, can authorize someone to submit the declaration online on their behalf.
Property owners needing assistance to submit their declaration can attend Feb 10 a.m. to 3 p.m., drop-in sessions at various locations including Toronto City Hall and civic centres near the Property Tax Inquiry & Payment counters:
- York Civic Centre (2700 Eglinton Ave W.) – February 26 and 27
- East York Civic Centre (850 Coxwell Ave.) – February 26 and 27
- Toronto City Hall (100 Queen St. W.) – February 28 and 29
- Scarborough Civic Centre (150 Borough Dr.) – February 28 and 29
- Etobicoke Civic Centre (399 The West Mall) – February 28 and 29
- North York Civic Centre (5100 Yonge St.) – February 28 and 29
Information on the VHT drop-in sessions can be found on the City’s Vacant Home Tax webpage.
Following the closure of the portal on February 29, the City will distribute Notices of Assessment for VHT to owners of declared vacant properties.
Owners who did not declare the occupancy status of their properties and properties considered vacant will receive notifications stating the amount owed for VHT calculated as one per cent of the property’s CVA by mail at the end of March.
Property owners disagreeing with the VHT assessment can file a complaint through the online portal beginning in early April.
For more information on the VHT regarding the submission of property occupancy status declarations and exemptions, visit the City’s VHT webpage.
