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Enforcement and penalties

2023 Empty Homes Tax program changes

On May 10, 2023, City Council voted to keep the EHT rate at 3% for 2023 and approved new or amended exemptions to improve the fairness and effectiveness of the EHT program.

Owners will be able file a late property status declaration up to 5 years from the vacancy reference year and upon payment of a late filing penalty.

Amendments to the Vacancy Tax By-law, to reflect these changes, will need to be enacted by Council at a future meeting. Check back soon for more information.

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:

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?

Read FAQ

Know of an empty home or property?