Must Toronto Homeowners Declare Vacancy Status Right Now?

This report by Farshad Fazaeli is based on information published by City of Toronto, City of Richmond Hill (Events Calendar) and Government of Ontario.

Residential property owners across Toronto are once again facing an annual municipal obligation. The City of Toronto announced on November 2, 2026, that its online portal is open for submitting 2026 Vacant Home Tax declarations. Every single residential property owner must make a filing for the 2026 calendar year, running from January 1 through December 31, 2026. This mandate applies even if the residence is owner-occupied and serves as a principal home. Ignoring the process can be expensive, as homes left undeclared will be categorized as vacant by default and taxed at the full statutory levy.

Mandatory Deadlines and the Three Percent Tax Rate

Property owners have until Friday, April 30, 2027, to complete their submission through the City of Toronto portal. For the 2026 taxation year, Toronto City Council has set the tax rate at three per cent of a residential property’s Current Value Assessment, determined by the Municipal Property Assessment Corporation. This financial measure targets units left empty for six months or longer during the previous calendar year. The overarching goal remains freeing up housing inventory by pressuring owners to either rent or sell unoccupied dwellings across the municipality.

According to municipal records, compliance was high during the previous cycle, with more than 99 per cent of property owners completing their declarations for the 2025 calendar year. Those who neglect to file their declaration before the deadline risk receiving a steep assessment bill based on the three per cent evaluation.

Filing Methods and Required Documentation

To file a declaration, owners must gather two critical pieces of information printed on their property tax statements: the assessment roll number and the customer number. The municipality offers several options to complete the requirement:

• Online via the official municipal portal at toronto.ca/VacantHomeTax.
• By phone through 311, which provides assistance in more than 180 languages.
• In person by heading to a Tax and Utility Payment Counter situated at Toronto City Hall or any local civic centre.

Authorized representatives can also submit the paperwork on behalf of an owner. According to the City of Toronto, those filing online will receive a confirmation code immediately, along with an email confirmation if an address is supplied. Phone and counter declarations will also receive receipts for owner records. Anyone needing to amend or correct an earlier declaration can find guidance on the municipal tax webpage.

Rules on Occupancy and Permitted Exemptions

The tax applies strictly to residences left unoccupied for six months or more within the calendar year. A unit avoids the tax if it served as the principal residence of the owner, was occupied by another permitted resident, or was rented by an active tenant for at least six months.

The City outlines specific scenarios where an unoccupied property qualifies for an exemption. Acceptable exceptions include the death of the registered owner, major structural renovations or active repairs, owner hospitalization, residence in a long-term care facility, valid court orders preventing occupancy, or formal sale transfers during the period.

Funding raised through the measure feeds directly into municipal initiatives established under the HousingTO 2020–2030 Action Plan. These revenues support the Multi-Unit Residential Acquisition Program and capital repairs across units operated by the Toronto Community Housing Corporation.

Protecting Local Rental Supply

The declaration rollout comes amid ongoing provincial rules governing rental properties. Across Ontario, including Toronto, residential rental units face strict rent increase guidelines, which the Government of Ontario has capped at 1.9 per cent for 2027. Landlords seeking to evict tenants for renovations, personal use, or repairs must follow precise statutory procedures through the Landlord and Tenant Board. Violations of the Residential Tenancies Act carry fines of up to $100,000 for individuals and $500,000 for corporations. By requiring full accounting of vacant residential lots and maintaining strict tenant protections, municipal and provincial frameworks aim to maintain existing community housing stock.

Sources

• City of Toronto: Toronto Public Health encourages residents to get vaccinated as winter approaches
• City of Toronto: Toronto’s top doctor to get vaccinated, highlighting the importance of seasonal vaccination for flu, COVID-19 and RSV
• City of Toronto: City of Toronto opens the 2026 Vacant Home Tax declaration period
• City of Richmond Hill (Events Calendar): Save Energy & Money Workshop: Programs for Income-Eligible Residents (11/18/2026)
• Government of Ontario: Renting in Ontario: Your rights | ontario.ca