

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:
Important note 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