Property owners have until Thursday, February 29, to declare whether their residential property was occupied or vacant for more than six months in the 2023 calendar year.
Declarations can be submitted through the City of Toronto’s Vacant Home Tax (VHT) portal: www.toronto.ca/services-paymen
Who needs to declare occupancy status?
While most homeowners are not subject to the VHT, every residential property owner must report the occupancy status of their property for the 2023 tax year. The VHT applies to residences that were declared, deemed or determined vacant for more than six months in 2023 and the tax amounts to one per cent of the Current Value Assessment (CVA).
VHT exemptions apply to homeowners who reside in their homes, temporarily vacate for vacation, work abroad or rent their property. Failure to submit a declaration of occupancy status by the deadline will result in a fee of $21.24.
How to declare occupancy status?
Homeowners need their property assessment roll and customer number to make a declaration, both of which can be found on the most recent property tax bill or statement of tax account. For those without computer access, it is possible to authorize someone to submit the declaration 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:
• York Civic Centre (2700 Eglinton Ave W.) – February 26 and 27
• East York Civic Centre (850 Coxwell Ave.) – February 26 and 27
• Toronto City Hall (100 Queen St. W.) – February 28 and 29
• Scarborough Civic Centre (150 Borough Dr.) – February 28 and 29
• Etobicoke Civic Centre (399 The West Mall) – February 28 and 29
• North York Civic Centre (5100 Yonge St.) – February 28 and 29
Information on the VHT Drop-in Sessions can be found on the City’s Vacant Home Tax webpage: www.toronto.ca/services-paymen
Following the portal’s closure on February 29, the City will distribute Notices of Assessment for VHT to owners of declared vacant properties. Owners who did not declare the occupancy status of their properties and properties considered vacant will receive notifications by mail at the end of March. The notices will state the amount owed for VHT calculated as one per cent of the property’s CVA. Property owners who disagree with the VHT assessment can file a complaint through the online portal beginning in early April.
For more information on the VHT, exemptions and the submission of property occupancy status declarations, visit the City’s VHT webpage: www.toronto.ca/services-paymen
SOURCE City of Toronto
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