The City’s vacant home tax (VHT) charges owners who leave their properties vacant for more than six months in a calendar year. Property owners in Toronto classified within the residential property tax class must declare their occupancy status yearly. The deadline to declare is February 29, 2024. You can use this online form: https://www.toronto.ca/services-payments/property-taxes-utilities/vacant-home-tax/vacant-home-tax-notice-of-complaint/