Condo towers

Enforcement and penalties

Properties deemed or declared vacant will be subject to a tax of 1% of the property’s assessed taxable value. For the 2020 reference year, the tax will increase to 1.25%.

Empty Homes Tax due dates

Previous years' unpaid tax added to property tax bill: December 31, 2019

Declaration for 2019: February 4, 2020

Empty Homes Tax payment for 2019: April 16, 2020

Every owner of residential property is required to make a property status declaration each year to determine if the property is vacant and subject to the Empty Homes Tax.

Homes that are deemed vacant will be charged a tax of 1% of the property’s assessed taxable value.  For the 2020 vacancy reference year, the tax will increase to 1.25%

Your property will be deemed vacant and subject to the tax, and you will be issued a $250 by-law ticket, if you fail to make a declaration by the due date. 

The Empty Homes Tax is also known as the Vacancy Tax and is imposed under the Vacancy Tax By-law No. 11674.

Penalties and fines

Audit process

When submitting documentation for audit, all personal information in the City’s custody and control is protected in accordance with the Freedom of Information and Protection of Privacy Act (FIPPA).  

  1. The Vacancy Tax Office will review the documents you submit and contact you if further evidence, information, or clarification is required.
  2. At the end of the audit process, a letter will be provided advising you of the determination. 
  3. If you disagree with the audit determination, you will have an opportunity to dispute this by filing a Notice of Complaint.  

Submit a Notice of Complaint

Submit a Notice of Complaint if your property was determined vacant through an audit by the date on the supplementary tax notice.

Submit a request for external review

Submit a request for external review by the submission deadline on the Notice of Complaint determination letter.

Pay by-law notice

Review and pay your Vacancy Tax (Empty Homes Tax) by-law notice online, or pay by phone or in person.

Questions about the Empty Homes Tax?

Read FAQ