TORONTO, April 22, 2026 – The City of Toronto is reminding residential property owners that they must complete their 2025 Vacant Home Tax, or VHT, occupancy status declaration by April 30, 2026. Even if the home is owner-occupied or qualifies for an exemption, property owners are still required to actively declare the property’s status each year. If the declaration is not completed before the deadline, the home may be deemed vacant and taxed.
City information shows that all residential property owners must declare their property’s occupancy status annually. As long as the declaration is completed on time, most owner-occupied homes, rented properties, or properties that qualify for an exemption generally do not need to pay the Vacant Home Tax. However, properties that are not declared will be deemed vacant.
This requirement is especially important for Chinese seniors, homeowners with limited English ability, owners living overseas, and families who need to handle property matters on behalf of their parents. The real risk is often not whether the home is actually vacant, but whether owners know that “owner-occupied homes must also be declared every year” and whether they can complete the process before the deadline.
Currently, the City of Toronto offers three ways to submit the declaration: online, by phone, and in person. Owners can submit through the online system, or an authorized representative may complete the declaration on their behalf. The declaration usually requires the customer number and the property address or the 21-digit assessment roll number. Occupied properties can also be declared by calling 311 or 416-392-2489. The city says 311 provides multilingual services, including Simplified Chinese and Traditional Chinese.
The consequences of missing the declaration should not be overlooked. City information shows that starting from the 2024 taxation year, the Vacant Home Tax rate is three percent of the property’s current assessed value. If a property is deemed vacant because no declaration was submitted, the owner may face a significant tax bill.
If a declaration is not submitted by April 30, the city will assume the property is vacant and issue a Vacant Home Tax assessment notice. If the owner believes the bill is incorrect, they may submit a Notice of Complaint to dispute it. If the city requests supporting documents, they generally must be submitted within 60 days of the notice being issued.
For families with elderly relatives who own residential property in Toronto, adult children should help confirm as soon as possible whether the 2025 declaration has been completed and keep the confirmation record. For homeowners living overseas, it is also important to check whether they can receive city notices in time, or whether they have authorized relatives or friends to assist with the process. The most important reminder now is this: in Toronto, owner-occupied homes are not automatically exempt from declaration. Property owners must still actively declare once every year.(LJI by Yuanyuan)
