According to a press release from the City of Hamilton, 4,087 homeowners failed to submit their Vacant Unit Tax declaration by the May 15, 2026, deadline.
Since no declaration was submitted for those properties, they will all be deemed vacant and charged the city’s Vacant Unit Tax.
The Vacant Unit Tax is charged at one per cent of the total assessed property value of a home.
For example, the average Hamilton home, assessed by the Municipal Property Assessment Corporation (MPAC) at $381,000, would be subject to a $3,810 Vacant Unit Tax.
This is the second year in a row that over 4,000 homeowners failed to submit their Vacant Unit Tax declaration.
In 2025, 4,255 units were deemed vacant due to non-submission.
Multiple councillors have expressed concerns that those who did not respond but are now subject to the tax could potentially be elderly, those who do not speak English fluently, or those who simply do not check their mail regularly.
The city’s press release also says that only 306 homeowners declared their properties as vacant. That number is down from the 413 reported in 2025.
The city’s original 2026 Vacant Unit Tax declaration deadline was April 15, but by the time that date came, the city said that eight per cent of homeowners (approximately 14,300) had still not responded.
The declaration deadline was then extended by one month.
All Hamilton homeowners are required to submit a Vacant Unit Tax declaration annually, even if their property is occupied as a principal residence.
The tax applies to all properties classified as residential, including single-family detached, townhouses, row houses, and multi-family dwellings (duplexes to sixplexes) that were unoccupied for more than 183 days in 2025.
Vacant Unit Tax payments will be due on June 30, 2026, and Sept. 30, 2026.
Homeowners who have received a Vacant Unit Tax bill and want to dispute it can file an appeal starting June 15, 2026.
The appeal deadline is Oct. 7, 2026.
The city will provide a written Notice of Determination letter within 90 days of receiving all required information for the appeal.
Last year was the first time the tax was implemented in the City of Hamilton.
Staff are expected to bring forward a full report on implementation costs and the revenue generated at a future Council meeting.
The vote to continue collecting the Vacant Unit Tax for 2026 was made by Council on Oct. 29, 2025.
The vote passed narrowly, 8-7, with Mayor Andrea Horwath abstaining due to a conflict of interest since she reportedly owns a vacant unit.
VOTE TO CONTINUE VACANT UNIT TAX ANOTHER YEAR (October 29, 2025)
IN FAVOUR (8): Maureen Wilson (Ward 1 – Chedoke-Cootes-Westdale), Cameron Kroetsch (Ward 2 – Downtown Hamilton), Nrinder Nann (Ward 3 – East Hamilton Centre), Tammy Hwang (Ward 4 – Hamilton East), Mark Tadeson (Ward 11 – Glanbrook-Binbrook-Mount Hope), Craig Cassar (Ward 12 – Ancaster-West Flamborough), Alex Wilson (Ward 13 – Dundas-Central Flamborough), Ted McMeekin (Ward 15 – East Flamborough-Waterdown)
AGAINST (7): Matt Francis (Ward 5 – Hamilton East-Stoney Creek), Tom Jackson (Ward 6 – East Mountain), Esther Pauls (Ward 7 – Central Mountain), Rob Cooper (Ward 8 – West/Central Mountain), Brad Clark (Ward 9 – Upper Stoney Creek), Jeff Beattie (Ward 10 – Stoney Creek-Fruitland-Winona), Mike Spadafora (Ward 14 – West Mountain)
CONFLICT (1): Mayor Andrea Horwath
Based in Hamilton, he reaches hundreds of thousands of people monthly on Facebook, Instagram, TikTok, and Twitter. He has been published in The Hamilton Spectator, Stoney Creek News, and Bay Observer. He has also been a segment host with Cable 14 Hamilton. In 2017, he received the Chancellor Full Tuition Scholarship from the University of Ottawa (BA, 2022). He has also received the Governor General’s Academic Medal. He formerly worked in a non-partisan role on Parliament Hill in Ottawa.
