Review a list of questions and definitions about the Empty Homes Tax, also known as the Vacancy Tax:
Empty Homes Tax due dates
Previous years' unpaid tax added to property tax bill: December 31, 2024
Declaration deadline for 2023: February 2, 2024
Empty Homes Tax payment for 2023: April 15, 2024
Late declaration deadline following submission of acceptable evidence: July 5, 2028
Declaration for 2023 tax year due: February 2, 2024
Only one declaration is required per property each year.
If a property has multiple owners, does each owner need to make a declaration?
What should you do if your property is currently empty or underutilized
Does the Empty Homes Tax apply to live/work zoned property?
What is meant by the “vacancy reference period”?
What are the past due dates for the Empty Homes Tax?