Condo towers

Enforcement and penalties

Properties deemed or declared vacant in 2022 will be subject to a tax of 3% of the property's assessed taxable value.

Residential property owners are required to make a property status declaration every year to determine whether their property will be subject to the Empty Homes Tax.

Learn more about:

The tax rate for the 2023 tax year will increase to 5% of the assessed taxable value.

Empty Homes Tax due dates

Previous years' unpaid tax added to property tax bill: December 31, 2022

Declaration for 2022: February 2, 2023

Empty Homes Tax payment for 2022: April 14, 2023

Penalties and fines

Audit

Questions about the Empty Homes Tax?

Read FAQ