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 2019 and you would like to change your property status declaration.
Empty Homes Tax due dates
Complaint for 2019: April 16, 2020
Empty Homes Tax payment for 2019: April 16, 2020
- You declared your property vacant for 2019
( You have until April 16, 2020, 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 90 days of when your Supplementary Vacancy Tax Notice was issued.
Before you begin your 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 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.
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.