Hamilton homeowners reminded to complete Vacant Unit Tax declaration by April 30

HAMILTON, ON – The City is reminding all homeowners to complete their Vacant Unit Tax (VUT) declaration before Wednesday, April 30, 2025. 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 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. The VUT supports the City’s broader housing strategy and helps meet the evolving needs of Hamilton’s growing community.

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 tax would be $3,810. Following the recovery of administrative costs, revenues generated from the Vacant Unit Tax 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 Notice or Reminder to Declare Letters or their most recent 2025 property tax bill.

Declarations can be submitted in various ways, including online, phone, email, mail and in person at drop-in declaration clinics. Printed declaration forms will also be accepted at all the Municipal Service Centres across the city. Full details, including in-person clinic locations and times, 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 for their participation; approximately 85% of homeowners have made their declarations to date, with 86% completed using the online declaration portal.

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 30, 2025 deadline, the property will be considered vacant, and the Vacant Unit Tax will be applied for the
  2025 tax year.