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Coming January 2025

The City of Hamilton is implementing a Vacant Unit Tax starting in 2025. The Vacant Unit Tax is intended to support the City’s housing efforts by encouraging owners to rent out or sell vacant properties. What residential property owners need to know

The Vacant Unit Tax (VUT) is an annual tax on residential units that have been vacant for more than 183 days in the previous calendar year.

All residential property owners must submit a mandatory occupancy declaration annually starting in January 2025 to determine if their property is subject to the tax.

Residential property owners will be able to submit declarations online, by phone, or by mail.

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