If you own residential property in Hamilton, this is one of those annual tasks that’s easy to overlook—but important to get done on time. The City requires homeowners to declare their 2025 occupancy status, and the deadline to do so is April 15, 2026.

Notices are being issued to property owners, and if you’ve received one, it’s worth taking a few minutes to review it carefully. Even if your property is your principal residence, a declaration is still required. Skipping this step could result in the property being treated as vacant and a tax being applied.

At Connect.ca, our goal is to help you build and protect your wealth. Missing a simple filing and getting incorrectly flagged is an avoidable hit to your ROI.

Why this matters (even if your property is occupied)‍

A common mistake is assuming “my home isn’t vacant, so I don’t need to do anything.” In Hamilton, that is not how it works. The City requires all residential owners to declare occupancy status every year, including those who live in the property or qualify for an exemption.

Key dates for the 2026 declaration

• Occupancy period: January 1 to December 31, 2025
• Deadline to declare: April 15, 2026
• Late filing deadline: May 15, 2026 (subject to a $250 late fee)
• Tax Billing: If deemed vacant, the tax will appear on your Final Property Tax bill in June 2026.

What you need before you start‍

Have these details ready (found on your property tax bill or the "Notice to Declare" mailed to you):

• Assessment Roll Number
• Access Code
• Property Address

How to declare (4 ways)

• Online: Visit hamilton.ca/VacantUnitTax
• Phone: Call 905-546-2573
• Email: Send your completed form to vacantunittax@hamilton.ca
• In-person: Visit any Hamilton Municipal Service Centre.

Tip: Save your confirmation number or receipt. Declarations may be audited, and documentation (like utility bills or ID) may be requested.

What counts as “vacant” in Hamilton‍

The City considers a residential property “vacant” if it was unoccupied for more than 183 days during the 2025 calendar year. (City of Hamilton)

How the tax is calculated‍

For the 2026 tax year, the Vacant Unit Tax is set at 1% of the property’s Current Value Assessment (CVA) as determined by MPAC.

Claiming an exemption‍

Even if your property was vacant, you may qualify for an exemption. Common examples include:

• Death of the owner
• Major renovations with active permits
• Principal resident is in a hospital or long-term care facility
• The property was sold to an unrelated buyer during the year

My advice: do it now and keep the receipt. Take five minutes, submit your declaration, and save the confirmation. If you want help thinking through how the VUT affects your investment strategy or 2026 portfolio decisions, Connect.ca can help you map it out.

Note: This is general information, not tax or legal advice.

Frequently Asked Questions

Do I need to declare if I live in the home?‍

Yes. The City of Hamilton requires all residential property owners to declare occupancy status annually, even for principal residences.

What happens if I miss the April 15 deadline?‍

You can file until May 15, but you will be charged a $250 late fee. If you miss the May 15 cut-off, your property is "deemed vacant" and the 1% tax is applied.

What is the tax rate for 2026?‍

The tax is 1% of the property’s Current Value Assessment (CVA).

Can I appeal a "deemed vacant" status?‍

Yes, owners can file a Notice of Complaint within 60 days of receiving their tax bill if they believe an error was made.

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