City opens annual Vacant Unit Tax declaration period: Submit by April 15

All residential property owners must submit their 2025 occupancy status

HAMILTON, ON – The City of Hamilton’s annual Vacant Unit Tax (VUT) declaration period is now open, reminding all residential property owners to submit their 2025 occupancy status by April 15, 2026. 

The annual declaration is a required part of the VUT program, ensuring the City has accurate information about how residential properties are being used.  As a property’s occupancy may change year-over-year, an annual declaration process captures these changes.

All residential property owners are required to declare the occupancy status of their properties for the 2025 property tax year by April 15, 2026. Late declarations will be accepted until May 15, 2026, with a late declaration fee of $250. Failure to submit a declaration by the late declaration deadline will result in the residential unit being deemed vacant and the application of the VUT charge to the 2026 property tax account. Following the recovery of administrative costs, revenues generated from the VUT will be reinvested into affordable housing initiatives. 

Program Details

• Who needs to declare: All residential property owners in Hamilton
• Declaration deadline: April 15, 2025
• Late declaration deadline: May 15, 2026
• Vacant Unit Tax rate: One per cent of the property’s current assessed value for vacant properties
• How to declare: Residential property owners can submit their declaration online at hamilton.ca/VacantUnitTax , by phone at 905-546-2573, by emailing [email protected], by mail to Vacant Unit Tax, 71 Main Street West, Hamilton, ON, L8P 4Y5 or in-person at a Municipal Service Centre.
• What is considered a vacant unit: A property is considered vacant if it is unoccupied for more than 183 days in the previous calendar year or as defined under the by-law.
• Exemptions: Principal residences, death of an owner, major renovations (with a valid building permit), sale of the property, principal resident in care (hospitalized or in long-term/supportive care), court order, non-profit housing, uninhabitable/hazardous properties, model homes and unsold new inventory. Full exemption details are available at hamilton.ca/VacantUnitTax.

Residential units deemed vacant will be charged one percent of the property’s current assessed value. This amount will be reflected on a Vacant Unit Tax bill issued in early June 2026.

“We are focused on making the declaration process clear and accessible, and our staff are ready to assist residents who need support," said Marnie Cluckie, City Manager. "The Vacant Unit Tax is one of the practical tools helping us improve housing availability, and timely annual declarations ensure we can deliver on those goals.”

Residents who need assistance completing their annual declaration can contact the City via email at [email protected] or by calling 905-546-2573.

Quick Facts

• The Vacant Unit Tax applies to all properties classified as residential under the Municipal Property Assessment Corporation (MPAC), including single-family detached, townhouses, row houses and multi-family dwellings (duplexes to sixplexes). In Hamilton, this represents approximately 180,000 properties.
• On October 29, 2025, Council ratified the continuation of the 25-201 By-law to Establish a Vacant Unit Tax for 2025.