Forgot to declare if you're living in your Hamilton home? City extends deadline for vacant unit tax

The City of Hamilton is extending the April 30 deadline for anyone who has yet to declare if their property is vacant or not. 

All homeowners now have until May 30 to inform the city, as part of the new vacant unit tax (VUT) program. The new deadline was approved by council Wednesday. 

This the first year of the VUT, which will see the city impose a one per cent levy on a home's assessed value if no one was living there for more than half of 2024. 

Mike Zegarac, general manager of finance, told council that as of Wednesday, the city has received declarations for 94 per cent of Hamilton's 180,000 homes. 

Staff are working "with compassion and in an effort assist property owners," he said. 

The tax is designed to discourage investors from buying homes and letting them sit empty instead of renting them out to long-term tenants. 

Any revenue generated from the program will go toward increasing affordable housing supply, the city says.

City setting up appeal process

The city mailed letters to all homeowners informing them of the process.

Some councillors have had concerns not all residents would be aware of the VUT, miss the declaration window, and be inadvertently penalized. If the city doesn't receive a response from homeowners, staff will assume the property is vacant and issue the tax. 

"What about the little old ladies who don't read their mail?" Coun. Brad Clark asked staff Wednesday. "Folks who were snowbirds and out of town? There could be a death in the family. There's a whole list of reasons why people might not be paying attention to their mail." 

Clayton Pereira, director of revenue services, said staff have worked "tirelessly" to create an appeal system to handle complaints. 

"Ultimately our goal here is to educate the residents and make a decision that's fair," he said. 

Homeowners need the roll number and access code found on the declaration notice letter from the city or their most recent property tax bill. They can make declarations online or by phone, email or in person. 

More information can be found here.