Supporting property owners with VUT declarations
Starting the week of January 13, the City of Hamilton will offer in-person, drop-in clinics in Senior Centres across Hamilton, where staff will provide personal assistance to help residential property owners complete their annual Vacant Unit Tax declaration. No reservations are required. Residential property owners just need to bring their Notice to Declare Letter or their most recent property tax bill, which contains the roll number and access code needed to complete their declaration.
Clinics will be hosted at the following locations, dates and times:
Wednesday, January 14, 2026 • Sackville Hill Seniors Recreation Centre, 780 Upper Wentworth St., Hamilton o 10 a.m. to 2 p.m.
Thursday, January 15, 2026 • Flamborough Seniors Centre, 163 Dundas St. East, Hamilton o 10 a.m. to 12 p.m.
Friday, January 16, 2026 • Ancaster Senior Achievement Centre, 622 Alberton Rd. South, Ancaster o 10 a.m. to 12 p.m.
Wednesday, January 21, 2026 • Ancaster Senior Achievement Centre, 622 Alberton Rd. South, Ancaster o 10 a.m. to 2 p.m.
Thursday, January 22, 2026 • Sackville Hill Seniors Recreation Centre, 780 Upper Wentworth St., Hamilton o 10 a.m. to 2 p.m.
Friday, January 23, 2025 • Flamborough Seniors Centre, 163 Dundas St. East, Hamilton o 10 a.m. to 12 p.m.
A principal residence IS NOT subject to the Vacant Unit Tax, but is still required to submit an occupancy declaration annually. The Vacant Unit Tax applies to all properties classified as residential under the Municipal Property Assessment Corporation (MPAC), including single-family detached, townhouses, row houses, and multi-family dwellings (duplexes to sixplexes). In Hamilton, this represents approximately 180,000 properties.
There are also a number of exemptions to the VUT. For example, should the property be undergoing renovations making it unlivable, or be sold, or the principal resident is in hospital or long-term care, the VUT would be exempt. Numerous other exemptions are noted on the VUT website.
All residential property owners are required to declare the occupancy status of their properties for the 2025 tax year by April 15, 2026. Failure to submit a declaration by the deadline will result in the residential unit being deemed vacant and the Vacant Unit Tax of 1% will be applied. Full details on the different ways that residential property owners can submit a declaration, including online, via phone, email and by mail, are available here.
The Vacant Unit Tax aims to increase the supply of housing in Hamilton by encouraging rental property owners to keep rental spaces occupied rather than vacant. Following the recovery of administrative costs, revenues generated from the Vacant Unit Tax will be reinvested into affordable housing initiatives.
