News ReleaseCity of TorontoNovember 2, 2026

Toronto owners have until April 30 to file 2026 home declarations

Every residential property owner must report the home’s 2026 occupancy, even if it is their principal residence.

Summary

Toronto’s Vacant Home Tax declaration portal is open. All residential property owners must file for the 2026 occupancy period by April 30, 2027, including owners whose home is their principal residence.

  • Tax rate: 3 per cent of the property’s Current Value Assessment for the 2026 taxation year.
  • When it applies: A residential property was unoccupied for at least six months during the previous calendar year, unless an exemption applies. Exemptions include a principal residence, qualifying tenant occupancy, and certain other circumstances.
  • How to file: Online, by calling 311, or in person at Toronto City Hall or a civic centre. Owners need their assessment roll number and customer number from their property tax bill.

Owners who do not submit a declaration may have their property deemed vacant and the tax applied.

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Source: City of Toronto

Official release