Condo towers

Enforcement and penalties

Properties deemed or declared vacant in 2021 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:

Empty Homes Tax due dates

Previous years' unpaid tax added to property tax bill: December 31, 2021

Declaration for 2021: February 2, 2022

Empty Homes Tax payment for 2021: April 14, 2022

Penalties and fines


Questions about the Empty Homes Tax?

Read FAQ