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Submit a Notice of Complaint

Submit a Notice of Complaint if:

  • 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.)
  • You failed to submit a property status declaration by the required deadline and would like to file a late declaration

Empty Homes Tax due dates

Previous years' unpaid tax added to property tax bill: December 31, 2023

Declaration deadline for 2023: February 2, 2024

Empty Homes Tax payment for 2023: April 15, 2024

Late declaration deadline following submission of acceptable evidence: July 5, 2028

Before you file a Notice of Complaint


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

By filing a Notice of Complaint you are requesting that the Vacancy Tax Review Officer review your declaration and any evidence or information submitted in support of it. The Review Officer is an independent party who is not involved in the original audit determination.

If your Notice of Complaint is accepted (property is determined to be not subject to Empty Homes Tax):

  • 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

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

Evidence to support a Notice of Complaint

Depending on the type of declaration and your property status, you may be required to support your Notice of Complaint with evidence.