Toronto Vacant Home Tax Declaration: Who Has to File and What Happens If You Do Not

The short answer

A Toronto vacant home tax declaration is the yearly statement every owner of a residential property in the City of Toronto makes to say whether the home was occupied or vacant. The City of Toronto asks owners to declare their property’s 2026 occupancy status by April 30, 2027.

The declaration is not a form for empty houses only. An owner who lives in the home files it too. The City says a property with no declaration is treated as vacant. This post covers who has to file, what the four occupancy choices mean, the exemptions the City lists, what the tax costs and what to do when a home is bought or sold. It is general information and every owner’s case is different. For a question about your own property, check the City’s page or speak to a lawyer.

Who has to file a vacant home tax declaration in Toronto

The City’s rule is simple: if you own a residential property in Toronto, you must tell the City each year whether it was occupied or vacant. The property owner or someone authorized to act for them can submit it.

Some properties do not need a declaration:

• properties fully assessed as multi-residential, commercial or industrial
• vacant land without a structure
• parking spaces
• condominium lockers

A newly built home needs a declaration only if the Municipal Property Assessment Corporation (MPAC) has assessed it for that year. If you own more than one residential property, each one needs its own declaration.

To file you need your customer number and either the property address or the 21-digit assessment roll number. Both are printed on your property tax bill, your account statement or a Vacant Home Tax notice.

The four occupancy statuses

The declaration asks you to choose one status. The City describes them like this.

Status	What the City says	Taxed?
Principal residence of homeowner	The place where you live, receive mail and pay bills, for at least six months of the tax year. You can have only one	No
Occupied by someone other than owner	A tenant, family member or friend lived there. Tenants need a written agreement for at least 30 days and at least six months of occupancy in total. Family or friends must use it as their principal residence for at least six months	No
Vacant with an eligible exemption	Vacant, but one of the listed exemptions applies and you provide documents	No
Vacant	Vacant for six months or more in the tax year. A property is also treated as vacant if no declaration is submitted by the deadline	Yes

A few situations catch owners off guard. The City says you can be away for extended travel, as snowbirds do. You can also be away for work in or outside Canada. In both cases you can still declare the home occupied as long as it remains your principal residence. The same applies if you are away for outpatient medical care or to care for a family member or friend. A property used for a business, by the owner or a tenant, can also be declared occupied.

Exemptions for a home that sat empty

A home can be empty for six months or more and still escape the tax if an exemption applies. You still have to submit the declaration and attach proof. The City asks that you do not send original documents, medical records or photographs.

Exemption	Main condition	Documents the City lists
Death of a registered owner	An owner died. Claimable for up to three consecutive tax years if the death was in the tax year or the two before	Death certificate
Principal resident is in care	The resident was in a hospital, long term care home or supportive care facility for at least six months. Claimable for up to two consecutive tax years	Signed letter from the facility on letterhead and proof it was their principal residence before
Repairs or renovations	Major work prevented occupancy for at least six months, any required permits were issued and the work was carried out without unnecessary delay	Description of the work, invoices or work orders and building permits if required
Transfer of legal ownership	The closing date was in the tax year and ownership passed completely to a new owner. It does not cover name changes or adding or removing an owner	Land transfer deed
Occupancy for full-time employment	The owner or spouse works full-time in Toronto for at least six months and needs the property as a secondary residence, with a principal residence outside the Greater Toronto Area	Proof of the home outside the GTA and a signed employer letter or contract
Court order	A court order prevented anyone from living at the property for at least six months and clearly says it could not be occupied, rented or sold	Copy of the order
Vacant new inventory	For developers of new units that were never occupied and were actively listed for sale. Up to two consecutive tax years	Sales listing and proof the owner is the developer
Secondary residence for medical reasons	The owner, spouse or dependent needs the property for medical reasons and the principal residence is outside the GTA	Proof of the home outside the GTA and a completed Vacant Home Medical Treatment Certificate Form

Families holding a parent’s home will recognize the first two rows. Our post on what to do with a parent’s house when they move into care walks through that situation and our guide to selling an estate home in Toronto covers the wider process after a death.

What the Toronto vacant home tax costs

Starting in 2024, the rate is three per cent of the property’s Current Value Assessment (CVA). The CVA is the assessed value shown on your MPAC notice, not today’s market price. Our post on Toronto property tax explains how that assessment is used for your regular bill.

Here is an illustration with round numbers. It is not a real property.

Item	Amount
Illustrative Current Value Assessment	$1,000,000
Rate	3%
Vacant Home Tax for one year	$30,000

For the 2025 tax year, the City split the tax into three equal instalments, due September 15, October 15 and November 16, 2026. The last of those dates is close, so check your account on the City’s Property Tax Lookup for what is still owing and the dates that apply to you. The City can change bill and due dates, so treat any date here as the one on its page in November 2026. Late payments get a 1.25 per cent penalty on the first day overdue and 1.25 per cent interest on the first day of each later month until paid. An unpaid balance is added to the property’s tax account and collected like property tax.

One detail worth knowing: if you are enrolled in the City’s Pre-Authorized Payment Program, only your regular property tax is withdrawn automatically. The City says you must pay the Vacant Home Tax separately.

How to submit the declaration

The City lists three ways:

1. Online through the City’s declaration portal.
2. By phone at 311 or 416-392-2489, for occupied properties only.
3. In person at a City location.

You can check the status of your property by signing in to the City’s Property Tax Lookup and scrolling to the Vacant Home Tax section.

Keep the records behind your claim for at least three years. The City can audit a property and, if it does, it will write to you by mail. You then have 60 days from the date of the letter to respond. Examples it accepts as supporting evidence include vehicle registration and insurance, government identification, income tax notices of assessment, lease agreements, estate documents, employment records and insurance certificates. It says photographs will not be considered.

Making a false declaration or failing to provide requested information may result in a fine of up to $10,000 plus any Vacant Home Tax owing.

Buying or selling a Toronto home: who declares

The City says both buyers and sellers are responsible for making sure a declaration has been submitted. It sets out two cases.

• The property sold during the year being declared. For a 2026 declaration on a 2026 sale, either the buyer or the seller can submit the declaration or a Notice of Complaint. The transfer of legal ownership exemption applies.
• The property sold after the year being declared. For a 2026 declaration on a 2027 sale, the seller must submit it, because the seller owned the home and only they know how it was used.

If nobody submits a declaration, the City treats the property as vacant and the tax is charged. The City says the new owner is responsible for charges from the previous owner. Its advice to a buyer in that position is to contact a lawyer and ask the seller for documents showing the home was occupied or exempt. The City also says the seller should give the buyer a copy of their declaration.

A power of sale purchase is not an exemption. The City says you buy the property as is and are responsible for outstanding taxes. If you are weighing a purchase or sale, our buyers’ guide and sellers’ guide cover the steps and our post on closing day in Ontario lists what your lawyer handles.

If you missed the deadline or got a bill

If you do not declare by April 30, the City assumes the property was vacant and issues a bill. You can dispute it by submitting a Notice of Complaint. The City lists three reasons to file one: you were billed but the property was occupied or exempt, you want to change your declaration or you were billed and the assessment has changed.

The deadlines the City gives are:

• The City’s page, updated in November 2026, gives December 31, 2026 as the deadline to dispute a 2025 Vacant Home Tax bill. After that date, check the City’s page for the deadline that applies to your year.
• After an audit, a supplementary bill can be disputed within 90 days of the date on it.
• A Notice of Complaint decision can be appealed within 90 days of the decision. The City says the appeal is heard in writing with no in-person hearing. The decision is final.

A checklist before April 30, 2027

1. Confirm which status fits each Toronto property you own for 2026.
2. Find your customer number and 21-digit roll number on a recent tax bill.
3. If the home was empty, gather the exemption documents now, such as the death certificate, the facility letter or the renovation permits.
4. Submit the declaration and save the confirmation with your records.
5. If you are selling, tell your lawyer whether the declaration has been filed and give the buyer a copy.
6. Pay any Vacant Home Tax bill separately from your regular property tax.

If you own a home in Toronto and are thinking about selling or you are an executor holding a house during an estate, we can explain how the timing fits into a sale. Contact us to talk it through.