Empty Homes Tax FAQ

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, 2023

Declaration for 2022: February 2, 2023

Empty Homes Tax payment for 2022: April 18, 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 December 31, 2026. 

Only one declaration is required per property each year. 

How to declare



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Common questions

About the tax

Definitions of words or phrases

Real estate