Toronto Reminds Homeowners to File Vacant Home Tax Declarations Ahead of April 30 Deadline
Toronto property owners urged to act now as the Vacant Home Tax declaration deadline approaches at the end of April.
City officials say more than 80 per cent of homeowners have already filed, but stress that all residential property owners must submit a declaration each year — even if the property is their primary residence.
Failure to file by the deadline could result in a property being deemed vacant and subject to the Vacant Home Tax.
Vacant Homes Declining Since Tax Introduced
Since the Vacant Home Tax was introduced in 2022, the City reports a steady decline in vacant residential properties. Vacant homes dropped from 6,944 in 2022 to 5,989 in 2024, with early data suggesting the tax is helping return more housing units to the market.
The Vacant Home Tax is part of Toronto’s broader strategy to increase housing availability and discourage long-term vacancy in a city facing persistent housing pressures.
How to Submit a Vacant Home Tax Declaration
Property owners can submit their declaration through multiple channels:
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Online: toronto.ca/VacantHomeTax
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By phone: Call 311 (within Toronto) or 416-392-2489 (outside Toronto). Multilingual support is available in more than 180 languages.
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In person: At Toronto City Hall or any civic centre tax and utility counter.
Declarations submitted online generate a confirmation number, and owners who provide an email address will receive a confirmation notice. Declarations made by phone or in person also include confirmation.
The City notes that declarations may be audited, and supporting documentation may be requested if required.
What the Vacant Home Tax Applies To
The Vacant Home Tax applies to residential properties that were unoccupied for more than six months during the previous calendar year, unless the property qualifies for an exemption.
For the 2025 taxation year, the tax remains set at three per cent of a property’s Current Value Assessment, as determined by the Municipal Property Assessment Corporation (MPAC).
Exemptions may apply in situations including:
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Death of the property owner
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Major renovations
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Long-term hospitalization or long-term care
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Court orders restricting occupancy
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Occupancy by a tenant or eligible family member
Property owners who disagree with their vacancy status will have the opportunity to dispute the tax through the City’s Vacant Home Tax dispute process.
Supporting Affordable Housing Initiatives
Revenue generated through the Vacant Home Tax supports key housing initiatives under the City’s HousingTO 2020–2030 Action Plan, including the Multi-Unit Residential Acquisition program and capital repairs to Toronto Community Housing Corporation units.
City officials are encouraging homeowners not to wait until the final weeks of April to file, noting that early submission helps avoid processing delays and potential penalties.
More information, including declaration instructions and exemption details, is available at toronto.ca/VacantHomeTax or by calling 311.
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