Vacant Unit Tax
Find answers to the most frequently asked questions by Ward 10 Residents below.
All of the information on the Vacant Unit Tax is available on the City of Hamilton
Answers to some of your Frequently Asked Questions
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A residential unit is considered vacant if it has been unoccupied for more than 183 days during the previous calendar year.
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The Vacant Unit Tax applies to all properties that are classified as residential, such as single-family detached, townhouses, row homes, duplex, triplex, etc.
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Declarations can be submitted starting December 17th 2025 and must be completed by April 15, 2026.
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Unfortunately, declarations are mandatory.
If a mandatory declaration is not submitted, the residential unit will be considered vacant and the Vacant Unit Tax will be charged.
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Your principal residence won’t be subject to the Vacant Unit Tax - but you still have to submit a declaration which states that you live in your home for more than 183 days per year.
If your residence is one of multiple residences, and you live in the one in question for less than 183 days per year - then it will be subject to the Vacant Unit Tax. -
If your residential unit has been declared vacant for more than 183 days in the previous calendar year and does not meet one of the exceptions, the Vacant Unit Tax will be applied.
In 2026, the Vacant Unit Tax will be paid based on the status of the property in 2025.
The tax will be calculated at a rate of one percent of the property's current assessed value, and the Vacant Unit Tax will be included in the Final Property Tax Bill mailed out in December 2025.
Late Mandatory Declaration Fee: $250
Non-Declaration Fee: $250
Penalties and Interest: Penalty of 1.25% on the first day of default, plus 1.25% interest per month.
Other offences: Set in the Vacant Unit Tax by-law
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A property may be left vacant and be exempt from the Vacant Unit Tax if one of the following criteria is met:
Principal residence: the residential unit is the principal residence of the owner.
Death of an owner: the exemption applies to the year of death, plus one subsequent year only.
Major renovations: major renovations or redevelopment make occupation of a unit impossible for more than 183 days in the same calendar year, provided a building permit has been issued.
Sale of the property: the Vacant Unit Tax will not apply in the year of the sale if the transfer is to an unrelated individual or corporation.
Principal resident is in care, institutionalized or hospitalized: the period of time when the principal resident resides in a hospital, long-term or a supportive care facility.
Court order: if a court order prohibiting occupancy of the residential property is in effect.
Non-profit housing: the exemption applies for designated housing projects owned and operated by non-profit corporations.
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The Vacant Unit Tax is calculated as a percentage of the property’s current assessed value.
A tax rate of 1% of a property’s assessed value was determined by MPAC. For example, this would result in a $3,850 Vacant Unit Tax on a residential unit with an assessed value of $385,000.
Properties that have been determined vacant will be charged the Vacant Unit Tax on their final property tax bill.
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If you do not submit your Vacant Unit Tax Declaration, your residence will be assumed vacant and the tax will be applied.
Residential Property Owners may be subject to a fine up to $10,000 for providing false information with the intent to evade the Vacant Unit Tax charge.
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Complete your Vacant Unit Tax declaration by visiting our website or calling 905-546-2573.
The City of Hamilton is instituting a Vacant Unit Tax (VUT) as one of the measures to increase the supply of housing in Hamilton. The goal is to encourage residential property owners to keep their properties occupied rather than vacant. Following the recovery of administrative costs, revenues generated from the Vacant Unit Tax will be reinvested into affordable housing initiatives.
Scroll to find the answers to your questions. Or, if you don’t see your question, you can reach out to the Ward 10 Team below.
The Vacant Unit Tax Declaration deadline for 2026 has been extended to May 15th.
Submitting your Declaration
To complete your annual Vacant Unit Tax declaration, you’ll need an access code and roll number. These can be found on the Notice to Declare letter sent to you by mail in February or on your most recent property tax bill from the City of Hamilton.
You can submit in one of the following ways:
By mail or in-Person
Email the completed form to vacantunittax@hamilton.caPrinted declaration forms will also be accepted in person at Municipal Service Centres, or by mail to Vacant Unit Tax 71 Main Street West, Hamilton, ON. L8P 4Y5
Over the Phone
Declarations can also be submitted by calling 905-546-2573.Online
You can make your declaration via the online portal.
You can find the PDF version of the form, for mail or in-person submission, as well as the online portal, but clicking the button below.