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Property Tax & Vacant Home Tax

Ensure you're staying compliant with property and vacant home taxes. Learn how to make vacant home declarations and how to respond to audit requests.

Each city has their own tax collection dates, rates and procedures. Refer the corresponding municipality below to see more info on property taxes & our recommendations.  All properties in the City of Toronto are subject to a vacant home tax if not occupied for more than 6 consecutive months of the year - see more below.

Toronto (Etobicoke, North York)

City Hall Toronto

Instalment options:

2 instalments - 1 interim, 1 final 

6 instalments - 3 interim, 3 final (recommended)

11 instalments - 5 interim, 6 final
 

​see the 2025 dates here

Use the property tax lookup tool to view payment schedule, mailing address, payment history.

Payment options:

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Vacant Home Tax

Every year between Oct - Nov, the city of Toronto will mail you reminder to make a declaration for all properties in the city of Toronto. Owners typically have until April of the following year to make their declarations - be sure to check the notice for the specified date.

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Determining Occupancy Status

The following situations are exempt from the vacant home tax. A majority of our clients fall into exemption number 2:
 

  1. The property is your primary residence for at least 6 months of the year​

  2. Tenants or business tenants with a written lease for at least 30 days and an aggregate of at least 6 months of the year

  3. Vacant due to eligible exemptions

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How To Declare​​

Visit www.toronto.ca/VacantHomeTax to submit your declaration. Be sure to keep your submission confirmation for your records.

Responding To An Audit

Since you are not required to provide proof of your declaration, the city may send an audit request for the previous taxation years. You can respond to the audit request here.

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For owners who rent our their properties, you'll be asked to provide 2 of the following documentations for at least 6 months of the year(s) requested.

  1. Tenancy agreement(s) for the property

  2. Bank statements showing reoccurring rental income 

  3. Insurance certificates for the tenants insurance with property address on it

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Best Practises

  • Include a "Read Me First" document explaining the tenancy situation during the audited year(s). For example, if you're being audited for 2022. Your tenant moved in during 2018 through 2023. The document should clarify that though the lease agreement provided is dated 2018, the tenant remained in the unit on a month to month basis during 2022. You can also attach the tenant's insurance from 2022 to show the tenant was still in the unit.
     

  • If you had a change in tenancy during the year, even if it was later than 6months in the year, the best practise is to include both lease agreements and explain in the "Read me first" document that the first tenant left and a new tenancy agreement was signed.
     

  • Remember: you are only required to provide documentation for 6 months of the taxation year under audit. It's best to provide as many details as possible but 6 months is the minimum. 

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Viewing the Audit Result

You can view your audit decision here, you'll also be notified via mail.

Mississauga

Mississauga Civic centre

Instalment options:

6 instalments - 3 interim, 3 final
 

​see the 2025 dates here

Use the property tax lookup tool to view payment schedule, mailing address, payment history.

Payment options:

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Newmarket

Newmarket Townhall

Instalment options:

6 instalments - 3 interim, 3 final
 

​see the 2025 dates here

To view payment schedule, mailing address, payment history, call or email the office below: taxes@newmarket.ca | 905-895-5193

Payment options:

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Oakville

Oakville Town Hall

Instalment options:

4 instalments - 2 interim, 2 final
 

​see the 2025 dates here

Use the property tax lookup tool to view payment schedule, mailing address, payment history.

Payment options:

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Richmond Hill

municipal_town_hall.jpg

Instalment options:

4 instalments - 2 interim, 2 final

5 instalments - Pre-authorized debit plans
 

​see the 2025 dates here

To view payment schedule, mailing address, payment history, call or email the office below: access@richmondhill.ca | 905-771-8949

Payment options:

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Vaughan

vaughn-city-hall-ontario-canada_edited.j

Instalment options:

6 instalments - 3 interim, 3 final (recommended)

10 instalments - 5 interim, 5 final
 

​see the 2025 dates here

To view payment schedule, mailing address, payment history, call or email the office below: service@vaughan.ca | 905-832-2281

Payment options:

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All content on this site is provided for educational purposes only and does not constitute legal, financial, or real estate advice.

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