Vacant Unit Tax Regime – Hamilton Homeowners

Posted on February 28th, 2025 in Domestic Tax

The city of Hamilton will participate in the Vacant Unit Tax regime for 2024 (similar to Ottawa and Toronto) whereby every Hamilton residential homeowner will be required to file the declaration form. The deadline is April 30, 2025.

What Happens If I Don’t File?

Failure to file the form will result in the City considering the property to be vacant, and the Vacant Unit Tax will apply.

The Vacant Unit Tax is calculated at a rate of 1% of the property’s current assessed value and will be included in the final property tax bill that gets mailed out in June 2025.

What Are the Penalties?

If the form is not filed by the deadline, a $250 late fee will apply.

The penalty for non-payment is 1.25% immediately, plus 1.25% interest per month.

How Do I File the Form?

Please see Vacant Unit Tax | City of Hamilton for further information, as well as details on how to file the form.

For Further Assistance

For questions regarding the Vacant Unit Housing Tax or for help with completing the form, you can contact the City of Hamilton by phone at 905-546-2573 or by email at VacantUnitTax@hamilton.ca.