Vacant Unit Tax program achieves 96% declaration rate thanks to Hamilton homeowners

HAMILTON, ON – The City of Hamilton extends sincere appreciation to all residential property owners who participated in the first year of the Vacant Unit Tax (VUT) program. As of the extended deadline on May 30, 2025, 96 per cent of homeowners submitted their occupancy declarations for the 2024 tax year. Hamilton launched the VUT to help increase the supply of housing in the city by encouraging homeowners to keep their properties occupied rather than vacant.

Homeowners used a variety of methods to complete their declaration: 83 per cent submitted through the online portal, 8 per cent by phone, 6 per cent in person or by mail and 3 per cent by email.

Declaration rates by ward 

• Ward 1 – 97 per cent 
• Ward 2 – 95 per cent 
• Ward 3 – 94 per cent 
• Ward 4 – 96 per cent 
• Ward 5 – 97 per cent 
• Ward 6 – 97 per cent  
• Ward 7 – 96 per cent  
• Ward 8 – 96 per cent 
• Ward 9 – 95 per cent 
• Ward 10 – 96 per cent  
• Ward 11 – 97 per cent  
• Ward 12 – 97 per cent 
• Ward 13 – 98 per cent  
• Ward 14 – 97 per cent 
• Ward 15 – 96 per cent 

City-wide, 171,649 of the 178,058 mandated residential properties submitted their declarations, reflecting the 96 per cent declaration rate. Among these, 372 homeowners declared their properties as vacant and 6,409 were deemed vacant based on no declaration being submitted, as per the City’s by-law. 

“Launching a new program like this is never easy,” said Marnie Cluckie, City Manager. “This high level of participation shows just how much people care about tackling the housing shortage. We’re grateful to the community for making year one a success – and we’re ready to keep improving and moving forward together.”

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, 2025.  
• If you are on a Pre-Authorized Payment (PAP) Plan and would like the Vacant Unit Tax included with your scheduled Property Tax Payment Plan, please visit www.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 a Notice of Complaint starting June 16, 2025. You have 60 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 Notice of Complaint is denied, you may file an appeal within 60 days of the denial. Appeals will be completed by a reviewer who was not involved in your original Notice of Complaint submission. The City will provide a written decision within 90 days of receiving all required information and supporting documentation. Appeal decisions are final. 
• More details and the process to submit documentation are available online at www.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 2024.
• 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 February 10 to April 30, 2025, with a one-time extension to May 30, 2025, to support first-year compliance efforts.
• All Hamilton homeowners are required to submit a VUT declaration annually, even if their property is occupied as a principal residence.
• City Council approved waiving the $250 late declaration fee for the first year of the VUT program to support homeowners in adapting to the new process.