Every year, Toronto owners must tell the City whether their home was occupied. Miss the declaration and you can get a bill for 3% of the assessed value. Below: the declaration, the complaint process and the appeal.
The yearly declaration
Each owner of a residential property in Toronto declares the occupancy status for the year. That includes homes that are lived in or rented. The City’s page gives April 30 as the deadline. Use the online portal, and keep your confirmation.
What happens if you miss it
With no declaration by the deadline, the City assumes the property was vacant. It then sends a Notice of Assessment, which is the Vacant Home Tax bill. The tax is 3% of the property’s assessed value. The vacant home tax calculator shows the amount.
Exemptions the City lists
They include the death of an owner, an owner in a care facility, major renovations, a transfer of ownership during the year, court orders that prevent occupancy and a secondary residence for medical reasons. Each one needs documents that support your claim.
Filing a complaint
Got a Notice of Assessment you disagree with? Submit a complaint through the City’s online portal. The City sets a deadline for each tax year, and for the 2025 bill it was December 31, 2026. Attach evidence that the home was occupied or that an exemption applies.
Evidence that helps
Good documents include a signed lease, utility bills that show normal use, renovation permits, medical letters and proof of an owner’s death. Keep records for at least three years, because the City may audit a declaration for that period.
Appealing a decision
If you disagree with the Notice of Complaint, you can appeal within 90 days of the decision. A written hearing is scheduled within 90 days of the City receiving the appeal, and the decision letter follows within 30 days after the decision. The appeal goes to the Deputy Treasurer.
Avoiding the problem
Set a calendar reminder for April each year. Declare even when the home is occupied. Rent the home for six months or more of the year and it is not vacant. You can also check your regular tax bill with the Toronto property tax calculator.
Tools for related decisions
Compare renting with leaving a home empty in the rental property calculator. For purchase costs, try the Toronto land transfer tax calculator.
Common questions
When is the Vacant Home Tax declaration due?
What happens if I do not declare?
How high is the tax?
How do I dispute a bill?
Can I appeal a complaint decision?
How long can the City audit a declaration?
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