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Submit a request for review

You can submit a request for review only if you submitted a Notice of Complaint and it has been determined that your property remains subject to the tax.

A request for review can only be submitted if you:

  • Submitted a Notice of Complaint
  • Have received your determination letter stating that your property remains subject to the Empty Homes Tax (Vacancy Tax)

Empty Homes Tax due dates 

Complaint for 2019: April 16, 2020

Empty Homes Tax payment for 2019: April 16, 2020

Declaration for 2019: February 4, 2020

A request for review is due 90 days after the issue date on the Notice of Complaint determination letter.

Before you begin your request for external review

To submit a request for external review, you will need:

 You may give permission for someone to submit your request for external review on your behalf.

Submit a request for review


What to expect

If your review is successful:

  • 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 do not pay your balance prior to the payment due date and your review is denied:

Your Empty Homes Tax will be due immediately plus the 5% late penalty.

Who will be making a determination for review external requests:

All review external requests will go to an external panel for a property status determination. This is the last appeal stage to determine the property status and the status given by the review panel is final.