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.

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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, 2023

Declaration for 2022: February 2, 2023

Empty Homes Tax payment for 2022: April 18, 2023

Penalties and fines


Questions about the Empty Homes Tax?

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