Deadline for Toronto homeowners to confirm their status for Vacant Home Tax is April 30

The City of Toronto is reminding residential homeowners to declare whether their property is occupied or vacant no later than Wednesday, April 30.

Although 94.5 per cent of residential property owners are already confirmed for the 2024 Vacant Home Tax (VHT), the city wants to make sure all property owners have a chance to make a declaration about their property’s occupancy status.

According to the City of Toronto Media Relations team, as of the end of March, the city has received 789,023 declarations.

The VHT program applies to residences that have been unoccupied for more than six months in the previous calendar year. VHT does not apply if the property is the owner’s primary residence, the principal residence of someone permitted to live there, was occupied by a tenant for at least six months, or qualifies for an exemption. However, all property owners are still required to submit an annual declaration, even if the property is their primary residence and occupied.

If the city does not receive a declaration by the deadline, the property will be deemed vacant and issued a VHT Notice of Assessment. As part of the 2024 taxation year, the VHT rate is set at three per cent of a property’s Current Value Assessment.

Those looking to declare occupancy status on their property can do so by calling 311 from within Toronto or 416-392-2489 from outside the city to declare in 180 different languages. Calls need to be made between Monday to Friday from 8:30 a.m. to 8:30 p.m. or Saturday from 9 a.m. to noon.

Declarations can also be made in person at a Tax and Utility counter at Toronto City Hall or any civic centre.

Alternatively, declarations can also be made online by visiting https://www.toronto.ca/services-payments/property-taxes-utilities/vacant-home-tax/

For those who require assistance making a declaration, city staff will be available next to Tax and Utility counters at several locations from 9 a.m. to 3 p.m. on the following dates:

• Toronto City Hall (100 Queen St. W.) on Tuesday, April 22 and Wednesday, April 30.
• North York Civic Centre (5100 Yonge St.) on Wednesday, April 23 and Wednesday, April 30.
• Scarborough Civic Centre (150 Borough Dr.) on Friday, April 25 and Wednesday, April 30.
• Etobicoke Civic Centre (399 The West Mall) on Wednesday, April 23 and Wednesday, April 30.
• York Civic Centre (2700 Eglington Ave. W.) on Thursday, April 24 and Wednesday, April 30.
• East York Civic Centre (850 Coxwell Ave.) on Thursday, April 24 and Wednesday, April 30.

Established in 2021 as one of the ways to deal with the housing crisis, the VHT program supports the city’s efforts to provide more housing and make homes more affordable by encouraging property owners to rent or sell their vacant homes.

According to the city’s news release, revenue generated from the VHT supports essential housing initiatives outlined in the HousingTO Action plan, which in turn helps to establish and preserve “at-risk” rental housing as permanently affordable.

The city has made changes to the VHT declaration process due to a high volume of complaints from property owner across Toronto last year. More than 169,000 complaints were received regarding the 2023 declarations which were due in 2024, resulting in approximately 108,000 vacant home tax charges on property tax bills reversed.

According to Stephen Conforti, chief financial officer for the city, complaints came from homeowners due to a lack of communication from the city, as well as ineffective accessibility to make VHT declarations.  

Changes to the process included extending the declaration deadline to April 30, revamping the online portal, and introducing new ways for homeowners to make a declaration.