Homeowners reminded to complete Vacant Unit Tax declaration by April 15

HAMILTON, ON – The City is reminding all homeowners to complete their 2025 Vacant Unit Tax (VUT) declaration before Wednesday, April 15, 2026. Late declarations will be accepted from April 16 to May 15, 2026; however, a $250 late declaration fee will apply during this period.

The VUT aims to increase the supply of housing in Hamilton by encouraging homeowners to keep their properties occupied rather than vacant. All residential property owners must submit a 2025 VUT declaration – even if the property is their primary residence and is occupied. This includes homeowners living in their own home, as well as those who own secondary or rental properties.

A vacant property is subject to a one per cent tax of the total assessed property value. For example, for 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 need the roll number and access code found on their VUT notice to declare or 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 who have completed their 2025 declarations and thank all homeowners in advance for completing their outstanding declarations.

Quick Facts

• The Vacant Unit Tax 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 Wednesday, April 15, 2026 declaration deadline, a $250 late declaration fee will apply.
• If a declaration is not submitted by the Friday, May 15, 2026 late declaration deadline date, the property will be considered vacant and the VUT will be applied for the 2026 tax year.