Laptop with apartments in the background

Submit a Notice of Complaint

Submit a Notice of Complaint if you have been charged the Empty Homes Tax because of a non-compliant audit and want to dispute it, or if your property was declared vacant for 2018.

A Notice of Complaint can only be submitted if you received a Vacancy Tax Notice (Empty Homes Tax bill) stating:

Empty Homes Tax due dates

Complaint for 2018: April 12, 2019

Empty Homes Tax payment for 2018: April 12, 2019

Declaration for 2018: February 4, 2019

  • You declared your property vacant for 2018
    ( You have until April 12, 2019, to file a Notice of Complaint.)
  • Your property was determined vacant through an Empty Homes Tax audit and subject to the tax because:
    • You made an error or omission in completing your property status declaration OR
    • The City made an error or omission that resulted in your property being taxed

 You can only submit a Notice of Complaint within 34 days of when your Supplementary Vacancy Tax Notice was issued.

Before you begin your complaint

Please review What to expect.

To submit a Notice of Complaint, you will need:

  You may give permission for someone to submit your complaint on your behalf.

Submit a Notice of Complaint

 

What to expect

Payment of your Empty Homes Tax is due by April 12, 2019, 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 complaint is successful

  • Your Empty Homes Tax and 5% late penalty (if applicable) will be cancelled.
  • You may contact 3-1-1 to start the refund process if you already paid the Empty Homes Tax before the complaint determination letter was issued.

If you did not pay your balance prior to due date and your complaint is denied

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 review. 

Submit a request for review

Evidence to support complaint

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.