Hamilton homeowners help strengthen housing supply with strong Vacant Unit Tax participation

HAMILTON, ON – In the second year of the Vacant Unit Tax (VUT) program, 98 per cent of homeowners submitted their 2025 occupancy declarations by the extended May 15, 2026, deadline. Continued strong participation helps increase housing availability across the city. The City thanks all homeowners who supported the VUT program by submitting their occupancy declarations by the May 15 deadline.

Hamilton continues to face housing supply pressures, making it harder for residents to find housing that meets their needs. Now in its second year, the Vacant Unit Tax builds on early progress by encouraging homeowners to keep properties occupied and supporting more effective use of existing housing across the city. Annual declarations provide better data and accountability, helping ensure homes are used to support Hamilton’s housing needs.

Homeowners used a variety of methods to complete their declaration: 74 per cent submitted through the online portal, 10 per cent by phone, 4 per cent in person, 7 per cent by mail and 5 per cent by email.

Declaration rates by ward 

• Ward 1 – 98 per cent 
• Ward 2 – 97 per cent 
• Ward 3 – 96 per cent 
• Ward 4 – 96 per cent 
• Ward 5 – 98 per cent 
• Ward 6 – 98 per cent 
• Ward 7 – 98 per cent 
• Ward 8 – 98 per cent 
• Ward 9 – 97 per cent 
• Ward 10 – 97 per cent 
• Ward 11 – 98 per cent 
• Ward 12 – 98 per cent 
• Ward 13 – 99 per cent 
• Ward 14 – 98 per cent 
• Ward 15 – 98 per cent 

City-wide, 175,237 of the 179,324 mandated residential properties submitted their declarations, reflecting the 98 per cent declaration rate. Among these, 306 homeowners declared their properties as vacant and 4,087 were deemed vacant based on no declaration being submitted, as per the City’s bylaw. 

“Year two of the Vacant Unit Tax shows strong participation by Hamilton homeowners, and we appreciate residents’ efforts to complete their declarations,” said Marnie Cluckie, City Manager. “The VUT program is one tool within Hamilton’s broader housing response, encouraging occupancy and reinvesting revenue into affordable housing initiatives. We will continue to refine the program based on experience, data and community feedback.”

What’s next?

If you are a homeowner who declared:

• If you received a VUT bill and agree with the vacant status, payments will be due on June 30 and September 30, 2026. 
• If you are on a Pre-Authorized Debit (PAD) Plan and would like the Vacant Unit Tax included with your scheduled Property Tax Payment Plan, please visit hamilton.ca/payyourpropertytax or email [email protected].
• Should your property be selected for audit during the annual review process, you may be required to provide supporting data for exemptions (e.g., major renovation permits, proof of sale or residency verification).

If you are a homeowner who received a VUT bill and want to dispute it:

• You can file an Appeal starting June 15, 2026. You have until October 7, 2026, or 120 days from the date of your VUT bill to do so. The City will provide a written Notice of Determination letter within 90 days of receiving all required information and supporting documentation.
• If the Appeal is denied, you may file a Second Appeal within 60 days of the denial. Second Appeals will be completed by a reviewer who was not involved in your original Appeal submission. The City will provide a written decision within 90 days of receiving all required information and supporting documentation. Second Appeal decisions are final. 
• More details and the process to submit documentation are available online at hamilton.ca/VacantUnitTax 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) that were unoccupied for more than 183 days in 2025.
• The tax rate is one per cent of the unit's current assessed value. Following the recovery of administrative costs, revenues generated from the VUT will be reinvested into affordable housing initiatives.
• The VUT declaration period ran from December 17, 2025, to April 15, 2026, with a one-time extension to May 15, 2026, to support second-year compliance efforts.
• All Hamilton homeowners are required to submit a VUT declaration annually, even if their property is occupied as a principal residence.