The deadline to declare your residential property's occupancy status for 2022 was February 28, 2023.

Starting at the end of March 2023, the City will send out a Notice of Assessments to those required to pay the Vacant Home Tax (otherwise known as the VHT).

For those who declared their residential property as vacant, the assessment will hopefully not be too much of a shock. We discuss what to expect below.

For those who didn't file the declaration in time or did but believed that they would not be subject to the VHT, the Notices will likely come as an unpleasant surprise.

If you do receive a Notice of Assessment, then you should ask yourselves two questions:

First, is your property actually subject to the Vacant Home Tax?

Second, is the amount of Vacant Home Tax you are being asked to pay correct?

We examine these issues before providing you with options to dispute the findings.

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