Late declarations can't be filed by submitting a Notice of Complaint. You will need to submit a late declaration if you missed the declaration deadline for 2019.
Council has approved a one-time extension for late declarations for the 2017 and 2018 vacancy reference periods to December 31, 2020. Late declarations for 2017 and 2018 may be filed by submitting a Notice of Complaint starting June 1, 2020.
Empty Homes Tax due dates
Previous years' unpaid tax added to property tax bill: December 31, 2019
Declaration for 2019: February 4, 2020
Empty Homes Tax payment for 2019: April 16, 2020
Submit a Notice of Complaint if:
- You want to submit a late declaration for the 2017 or 2018 vacancy reference periods. If you failed to make a declaration by the due date, a $250 by-law ticket was issued. Pay your ticket
( File a Notice of Complaint by December 31, 2020.)
- You declared your property vacant for 2019 and would like to change your property status declaration
( File a Notice of Complaint by April 16, 2020.)
- Your property was determined vacant through an Empty Homes Tax audit and you would like to dispute the Empty Homes Tax levied in the Supplementary Vacancy Tax Notice
( You have 90 days from the issue date of your Supplementary Vacancy Tax Notice to file a Notice of Complaint.)
Before you file a Notice of Complaint
Please review What to expect.
- Your folio number and access code [these can be found on your property tax notice PDF file (144 KB)
- A description of why the property should not be subject to the Empty Homes Tax (Vacancy Tax)
- Evidence to support your complaint
You may give permission for someone to submit your complaint on your behalf.
Payment of your Empty Homes Tax is due by April 16, 2020, or the date indicated on any supplementary tax notice. Failure to pay by the due date will result in a late penalty of 5%.
A submitted Notice of Complaint may not be finalized by the due date.
It is recommended that you pay your Empty Homes Tax prior to due date to avoid the 5% late penalty.
If your Notice of Complaint is accepted
- Your Empty Homes Tax and 5% late penalty (if applicable) will be cancelled
- Start the refund process if you already paid the Empty Homes Tax before the complaint determination letter was issued using our online form
If you did not pay your balance prior to due date and your Notice of Complaint is not accepted
Your Empty Homes Tax will be due immediately plus the 5% late penalty.
If you have submitted a Notice of Complaint and received a determination letter stating your property remains subject to the tax, you have the option to submit a request for external review.
Depending on the type of complaint and your property status, you may be required to support your complaint with evidence.
Empty Homes Tax due dates
Complaint for 2017: April 16, 2018
Empty Homes Tax payment: April 16, 2018
Declaration for 2018: February 4, 2019
You can also submit a Notice of Complaint within 34 days of when your Supplementary Vacancy Tax Notice was issued.