Toronto residential property owners to declare their 2023 occupancy status before the February 29 deadline

City of Toronto Vacant Home Tax poster

Owners have until Thursday, February 29, to declare the 2023 occupancy status of their residential property and are encouraged to submit their declaration through the City of Toronto’s secure Vacant Home Tax (VHT) portal:

Who needs to declare occupancy status?
Although the majority of homeowners are not subject to this tax, every residential property owner must report the occupancy status for their property for the 2023 tax year. The VHT applies to residences declared, deemed or determined vacant for more than six months in the 2023 calendar year and amounts to one per cent of the property’s 2023 Current Value Assessment (CVA).

Exemptions to the Vacant Home Tax apply to homeowners who reside in their homes, temporarily vacate for vacation, work abroad or rent their property. A fee of $21.24 will be imposed on those who fail to submit a declaration of occupancy status by the deadline.

How to declare occupancy status?
Homeowners require their property assessment roll and customer numbers to make a declaration, both found on the most recent property tax bill or statement of tax account. Those without computer access can authorize someone to submit online on their behalf.

Property owners seeking assistance submitting their declaration can attend drop-in sessions at various locations, including Toronto City Hall and civic centres, on selected dates in February, from 10 a.m. to 3 p.m., near the Property Tax Inquiry & Payment counters.
•       Toronto City Hall (100 Queen St. W.) – February 5, 7, 28 and 29
•       Scarborough Civic Centre (150 Borough Dr.) – February 5, 7, 28 and 29
•       Etobicoke Civic Centre (399 The West Mall) – February 6, 8, 28 and 29
•       North York Civic Centre (5100 Yonge St.) – February 6, 8, 28 and 29
•       York Civic Centre (2700 Eglinton Ave W.) – February 5, 7, 26 and 27
•       East York Civic Centre (850 Coxwell Ave.) – February 6, 8, 26 and 27

Information on the Vacant Home Tax Drop-in Sessions can be found on the City’s Vacant Home Tax webpage:

Following the portal’s closure after the February 29 deadline, the City will distribute Notices of Assessment for Vacant Home Tax to owners who declared their property vacant. Properties for which no declaration of occupancy status is received will be deemed vacant and owners will receive notifications by mail at the end of March. The notices will state the amount owed for Vacant Home Tax (VHT), calculated as one per cent of the property’s 2023 Current Value Assessment (CVA). Property owners who disagree with the VHT assessment can file a complaint through the online portal beginning in early April.

Details regarding the VHT, exemptions and the submission of property occupancy status declarations can be found on the City’s VHT webpage:

SOURCE City of Toronto

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