The Vacant Unit Tax (VUT) is an annual tax payable by the owner of an eligible property that has been vacant for more than 183 days in the previous calendar year. All owners of eligible properties must submit an annual mandatory declaration on the status of their property. If a mandatory declaration is not submitted the property will be considered vacant and VUT will be charged.
All residential property owners will be required to submit a mandatory occupancy declaration starting January 2024 if their property to determine is subject to the tax. The annual declaration will be required each year. And it will be available for submission online. A printable form will also be available on the City’s website to print off and fill out once the declaration period begins.
Mid-December 2023 – Mandatory declarations are mailed
January 1, 2024 – Mandatory declaration platform opens
March 31, 2024 – Mandatory declaration deadline
April 1 to April 30 – Late mandatory declarations will be accepted with a fee
June 30 – First tax payment due
July 2 – The complaint period begins
September 30 – Second tax payment due