Submit a Notice of Complaint if:
- Your property was determined vacant through an Empty Homes Tax audit and you would like to dispute the Empty Homes Tax levied in the Supplementary Vacancy Tax Notice (Note You have 90 days from the issue date of your Supplementary Vacancy Tax Notice to file a Notice of Complaint.)
- You failed to submit a property status declaration by the required deadline and would like to file a late declaration
Empty Homes Tax due dates
Previous years' unpaid tax added to property tax bill: December 31, 2023
Declaration deadline for 2023: February 2, 2024
Empty Homes Tax payment for 2023: April 15, 2024
Late declaration deadline following submission of acceptable evidence: July 5, 2028
To submit a Notice of Complaint, you will need:
- Your folio number and access code [these can be found on your property tax notice PDF file (144 KB)
- A description of why the property should not be subject to the Empty Homes Tax (Vacancy Tax)
- Evidence to support your complaint
Note You may give permission for someone to submit your complaint on your behalf.
By filing a Notice of Complaint you are requesting that the Vacancy Tax Review Officer review your declaration and any evidence or information submitted in support of it. The Review Officer is an independent party who is not involved in the original audit determination.
If your Notice of Complaint is accepted (property is determined to be not subject to Empty Homes Tax):
- Your Empty Homes Tax and 5% late penalty (if applicable) will be cancelled
- Start the refund process if you already paid the Empty Homes Tax before the complaint determination letter was issued
If you did not pay your balance prior to due date and your Notice of Complaint is not accepted
Your Empty Homes Tax will be due immediately plus the 5% late penalty.
If you have submitted a Notice of Complaint and received a determination letter stating your property remains subject to the tax, you have the option to submit a request for external review.
Depending on the type of declaration and your property status, you may be required to support your Notice of Complaint with evidence.