Vacant Home Tax

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Who's Responsible for What?

Federal

Provincial

Municipal

By-Law 97-2022

In 2019, City Council asked for information related to the possible implementation of a vacant home tax in Toronto. At their December 2020 meeting, City Council asked City staff to develop key tax design features and administrative structures to support a vacant home tax program and to report back with a recommended design for a vacant home tax by the end of the second quarter of 2021, for tax implementation in 2022.

On July 14-15, 2021, City Council approved the development and implementation of a vacant home tax in Toronto.

On January 1, 2022, the City of Toronto implemented the Vacant Home Tax; an annual tax levied on vacant Toronto residences, payable beginning in 2023.

A property is considered vacant if it has been unoccupied for a total of six months during the previous calendar year or is otherwise deemed to be vacant under the bylaw.

The City of Toronto’s Vacant Home Tax (VHT) goal is to increase the housing supply 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 toward affordable housing initiatives.

Information and Resources

The tax rate for 2022 is set at one percent of the property's current value assessment (CVA) for the year the home is vacant.

The City began mailing notices advising of the Vacant Home Tax Property Status Declaration to all residential property owners on December 6, 2022.

 

Frequently Asked Questions

When are declarations due?

For the 2022 taxation year, declarations must be received by February 2, 2023. If you completed the paper form, please be aware of Canada Post delivery times.

How can I submit my declaration?

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 2, 2023, 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.

Are there any exemptions?

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.

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