Deadline extended to May 15: Hamilton homeowners must complete Vacant Unit Tax declaration to avoid penalties

HAMILTON, ON – Hamilton homeowners are required to submit a mandatory occupancy declaration for the 2025 tax year. To date, about 92 per cent of homeowners have submitted their required declarations. The City thanks all homeowners who have submitted their 2025 Vacant Unit Tax (VUT) declarations. To encourage higher compliance for the 2025 VUT declaration year, the mandatory declaration deadline is now extended to May 15, 2026.  

The VUT program helps address the housing crisis by encouraging property owners to keep homes occupied. All residential property owners must submit a 2025 declaration, even if they live in their home or the property is occupied. This includes owners of primary residences, secondary properties and rental units.

If a property is declared vacant, it is subject to a one per cent tax based on the property’s total assessed value. For example, a home assessed by Municipal Property Assessment Corporation (MPAC) at $381,000, the VUT would be $3,810. Following the recovery of administrative costs, revenues generated from the VUT will be reinvested into affordable housing initiatives.

How to Complete Your Declaration

To complete a declaration, homeowners will need their roll number and access code, which can be found on their VUT notice to declare, reminder to declare letters or their most recent 2026 property tax bill. 

Declarations can be submitted in various ways, including online, phone, email, mail and in-person at all the Municipal Service Centres across the city. Full details are available online at hamilton.ca/VacantUnitTax.

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

The City thanks all homeowners in advance for completing their outstanding declarations.

Quick Facts

• The VUT applies to all properties classified as residential under MPAC, including single-family detached, townhouses, row houses and multi-family dwellings (duplexes to sixplexes). In Hamilton, this represents approximately 180,000 properties.
• If a declaration is not submitted by the Friday, May 15, 2026 extended declaration deadline date, the property will be considered vacant and the VUT will be applied for the 2026 tax year.