Hamilton launches new Vacant Unit Tax: Make your declaration by April 30

HAMILTON, ON – The City of Hamilton’s new Vacant Unit Tax (VUT) declaration period opens today, marking an important step in the City’s efforts to address Hamilton’s affordable housing crisis. The program aims to increase the supply of housing in Hamilton by encouraging residential property owners to occupy or rent their properties rather than leaving them vacant.

All residential property owners must submit their 2024 occupancy status

All residential property owners are required to declare the occupancy status of their properties for the 2024 tax year by Wednesday, April 30, 2025. Failure to submit a declaration by the deadline will result in the residential unit being deemed vacant, and the Vacant Unit Tax will be applied. Following the recovery of administrative costs, revenues generated from the Vacant Unit Tax will be reinvested into affordable housing initiatives.

“The Vacant Unit Tax is a clear example of our commitment to tackling the affordable housing crisis head-on,” said Mayor Andrea Horwath. “We are doing everything in our power to increase housing availability and affordability for Hamiltonians, and this program is just one of many tools we’re using to ensure everyone in our city has a place to call home.”

Key Program Details

• Who needs to declare: All residential property owners in Hamilton.
• Deadline: Wednesday, April 30, 2025
• 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 or by phone at 905-546-2573.
• 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, and non-profit housing.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 added to the final property tax bills mailed in June 2025.

“Everyone deserves a place to call home,” said Marnie Cluckie, City Manager. “By implementing the Vacant Unit Tax, we’re taking an important step toward increasing housing availability for our residents and ensuring we make the best use of our existing housing supply.”

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

Quick Facts

• The VUT 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.
• The City conducted a Vacant Home Tax online engagement survey in September 2021. More than 91 per cent of respondents supported the idea of a Vacant Home Tax or Vacant Unit Tax (VUT).
• Other Canadian cities implementing similar VUT programs include Toronto, Ottawa, and Vancouver.