The Empty Homes Tax will be applied annually, with the first tax year beginning on January 1, 2017.
Most homes will not be subject to the tax, as it does not apply to principal residences or homes rented on a long-term basis.
Net revenues from the Empty Homes Tax will be reinvested into affordable housing initiatives.
Determine if your property will be subject to the Empty Homes Tax.
Learn how the Empty Homes Tax will be enforced, how to avoid penalties, and what evidence will be required if you are audited.
Find out more about the Empty Homes Tax, including why the tax was introduced, reference documents, and more.