For the 2023 taxation year, declarations must be received by February 28, 2024. If you completed the paper form, please be aware of Canada Post delivery times.
Property owners, or their representative, must make a declaration of the occupancy status of their residential property(s) on the City’s online portal prior to February 28, 2024, or by completing a hard copy declaration form.
Those who do not wish to make their declaration using the online portal can print a hard copy declaration form to mail in, or they can request a paper-based copy of the declaration by calling 311 to arrange for a copy of the form to be mailed to them. Declaration forms can also be picked up or completed forms dropped off at any one of the Property Tax and Utility Customer Service Counters at City Hall and all Civic Centre locations.
There are a number of circumstances where a home may be exempt from the Vacant Home Tax including the following:
- Death of the registered owner during the taxation year or previous taxation year.
- Property undergoing repairs or renovations and the necessary conditions have been met.
- The principal resident of the vacant property (unit) is residing in a hospital, long term or supportive care facility for a total of at least six months during the taxation year (may claim up to two consecutive taxation years).
- Transfer of legal ownership of property during the taxation year.
- The vacant unit is required for occupation for employment purposes for a total of at least six months in the taxation year, by its owner who has a principal residence outside of Toronto.
- Court order prohibiting occupancy of the vacant unit for at least six months of the taxation year.