Notice of Complaints

If you disagree with the Vacancy Tax Notice or Supplementary Assessment, you may file a Notice of Complaint to have the City review your property’s status. Your complaint must be received within the following time frames:

  • Vacancy Tax Notice: On or before the 10th business day of April in the year following the date that payment was due.
  • Supplementary Notice: Within 90 days of the date on your Supplementary Notice.

Your Notice of Complaint can be submitted through the online portal and must include:

  • Assessment roll number and customer number.
  • Complainant’s full name and contact details (telephone number or email).
  • If you are a complainant acting on behalf of the owner, include information regarding your relationship to the owner and your authority to act on their behalf.
  • Reason(s) for the complaint and why the residential property should not be subject to the tax.
  • Supporting documentation and evidence to substantiate the reason(s) for the complaint.

You may be asked to provide additional information or documentation in relation to your complaint. Failure to provide the additional information will result in your complaint not being considered. Once all required information and evidence is received, the City will provide a response in writing within 30 days from the date the determination is made.

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