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, 2022
Declaration for 2022: February 2, 2023
Empty Homes Tax payment for 2022: April 14, 2023
Ready to declare?
Declaration due date for 2022 tax year: February 2, 2023
The deadline has passed to make a declaration for the 2021 tax year, but you can still make a late declaration until July 5, 2023.
Only one declaration is required per property each year.
What if a property has multiple owners, does each owner need to make a declaration?
What to do if your property is currently empty or underutilized
What is a live/work zoned property and how it applies to the Vacancy Tax
What is meant by the “vacancy reference period”?
What are the past due dates for the Empty Homes Tax?