Toronto – The City of Toronto is reminding all residential property owners to declare the occupancy status of their property for 2024 – before Wednesday, April 30, 2025. The updated online portal is now open for Vacant Home Tax (VHT) declarations, making it easier for homeowners to submit their information. Property owners can also make a declaration by calling 311 or visiting a Tax and Utility counter at Toronto City Hall or any civic centre.
The VHT Program supports the City’s ongoing efforts to increase housing availability by encouraging property owners to rent or sell vacant properties. To help do this, the City needs property owners to make an annual declaration of occupancy status to identify whether homes are lived in or vacant.
How to declare
Property owners have a variety of choices to submit their occupancy declaration:
- Online: Access the updated, user-friendly portal at www.toronto.ca/VacantHomeTax
- Phone: Call 311 within Toronto or 416-392-2489 from outside the city to declare in 180 languages
- In-person: Visit a Tax and Utility counter at Toronto City Hall or any civic centre.
The 2024 VHT Program includes several important updates to streamline the declaration process and improve the experience for homeowners.
Key updates to the 2024 VHT Program
- The declaration period has been extended and now runs from Friday, November 1 to Wednesday, April 30, 2025.
- Property owners can declare occupancy status through a revamped, user-friendly web portal.
- Property owners can provide their email to receive a confirmation of their declaration by email. If no email address is provided during the online declaration, they can print or save the confirmation page, which now includes a confirmation number. Those declaring by phone will also receive a confirmation number.
- A dedicated Customer Care Centre has been introduced, allowing declarations by phone through 311 with support in 180 languages. In-person declarations can be made at Tax and Utility counters located at City Hall and civic centres.
About the VHT Program
The VHT applies to Toronto residences that have been unoccupied for more than six months in the previous calendar year unless it is the owners’ principal/main residence, the principal residence of someone they permit to live there, or the property qualifies for an exemption. All property owners are required to submit an annual declaration, even if the property is their primary residence.
For the 2024 taxation year, City Council approved an increase in the VHT rate from one per cent to three per cent. Revenue from the VHT supports the delivery of important housing programs under the HousingTO Plan to preserve and increase the supply of permanent affordable homes including funding for Toronto Community Housing Corporation (TCHC) units and the Multi-Unit Residential Acquisition (MURA) program. The MURA Program provides capital funding to not-for-profit housing providers to acquire and preserve at-risk rental housing as permanently affordable.
For more information on the 2024 VHT, including how to declare and details on exemptions, visit the VHT programs webpage or call 311.