Windsor Vacant Home Tax

The City of Windsor launched the Vacant Home Tax on June 11, 2024 under By-law 119-2024. It is a separate tax on vacant residential properties, on top of regular property taxes in Windsor.

The City describes its program as "a community-driven process" that "will not require all residential property owners to complete a mandatory declaration of occupancy status. Only those properties where occupancy is unknown will require a declaration to be completed."

The tax applies to a residential property "determined to be unoccupied for a period of more than 183 days in any Taxation Year." For 2024, the year it started, the test was more than 140 days between March 27 and December 31, 2024. A unit counts as occupied if it was the primary and usual residence of the assessed owner, an immediate family member of the owner, or a tenant under a formal lease of no less than 183 days.

The tax is a percentage of the property's assessed value as determined by MPAC for the taxation year. The City states: "There will be no proration based on the number of days vacant." Vacant residential lots "are not subject to VHT at this time."

Residential properties in the City of Windsor. The City's FAQ states the tax "Applies to only residential properties (not vacant lots, must have a home on the property." Units in a multi-residential property of more than six units, and City-funded social or affordable housing units, are exempt.

A unit is considered occupied, and not taxed, if it was the primary and usual residence for at least 183 days (140 days in 2024) of the assessed owner, an immediate family member of the owner, or a tenant under a formal lease of no less than 183 days.

A vacant unit can also be exempt when:

- it is under "active and ongoing repairs and renovations" with an open City building permit; - it is on land with an approved development or redevelopment application; - it is "listed publicly for sale or rent for a period of up to 12 consecutive months" (sale: once per ownership term); - it changed ownership through an arm's length transaction, for that taxation year; - the registered owner was admitted to care, for up to two years; - the registered owner died, for up to two years starting the month after death, if the unit was occupied at the time; - it is a business-owned part-time residence for employees, directors or clients, used at least 183 days; - a court order prevents occupancy; - it is in a multi-residential property of more than six units; or - it is City-funded social or affordable housing.

A Declaration of Occupancy Status Form must be filed by the owner of a residential unit that was not the owner's principal residence and was vacant for more than 183 days (140 days in 2024) in the taxation year. Owners who use the property as their principal residence do not file. Separate forms are posted for 2024, 2025, and 2026 and beyond. Completed forms go by email to [email protected], in person at the 1st floor customer service counter of 350 City Hall Square West, or by mail to City of Windsor – Taxation Division – VHT, 350 City Hall Square West, Suite 410, Windsor, ON N9A 6S1.

The City sends a VHT bill and the owner has ninety (90) days to pay. If the amount remains unpaid after the due date, the VHT levy is added to the property tax account and "will be subject to interest calculated at 1.25% per month as long as the amount remains unpaid."

The City's FAQ states: "A penalty of $3,500 will be imposed for declarations determined to be deliberately false or misleading in order to avoid the VHT." The City may assess or reassess the VHT for the previous two taxation years. Where an owner has been fined $3,500 for a false declaration, the City may assess the tax for any period the City Treasurer considers reasonable.

Appeals have two steps. An owner has 30 days from the date of the VHT bill to file a Notice of Complaint with supporting documents; the City's review results are sent in a VHT Audit Determination Notice. Within 30 days of receiving that notice, the owner can file a Request for Review, which is decided by the City Treasurer. The Treasurer's Notice of Decision "will be considered final."

Council directed administration to develop a Vacant Home Tax in December 2021 and approved the program in December 2023. After Ontario removed the need for provincial designation effective March 27, 2024, the City launched the tax on June 11, 2024 under By-law 119-2024, passed July 8, 2024, which replaced the original by-law. On March 30, 2026, Council passed By-law 52-2026, which replaced the "Tax Rate" definition: "The Tax Rate approved by Council for 2026 and future years is 4%". The rate for 2024 and 2025 was 3%.