Item - 2024.CC17.1

That:

1. City Council amend Recommendation 1 in the report (April 10, 2024) from the Mayor by adding the words "and refund residents who have already paid," so that it reads as follows:

1. Notwithstanding City of Toronto Municipal Code Chapter 441, Fees and Charges, City Council authorize the Chief Financial Officer and Treasurer to waive the fee for failing to provide a declaration of occupancy status by the declaration due date in respect of the Vacant Home Tax as required by City of Toronto Municipal Code Chapter 778, Taxation, Vacant Home Tax, for all applicable properties for the 2023 Taxation Year, and refund residents who have already paid.

That City Council amend Recommendation 2 in the supplementary report (April 12, 2024) from the Chief Financial Officer and Treasurer [CC17.1a] so that it now reads as follows:

1. City Council direct the Chief Financial Officer and Treasurer, in consultation with the Chief Technology Officer, the Chief Communications Officer and the City Solicitor to report back on a completely revised Vacant Home Tax program design for the 2024 Taxation Year prior to the 2025 Budget Process, such report to include the Vacant Home Tax declaration process for 2025, and a standard practice of providing a confirmation number or receipt when declaring online.

That City Council adopt the following recommendations in the supplementary report (April 12, 2024) from the Chief Financial Officer and Treasurer [CC17.1a]:

1. Notwithstanding City of Toronto Municipal Code Chapter 778, Taxation, Vacant Home Tax, City Council authorize the Chief Financial Officer and Treasurer to deem all residential units for which the property owners did not filed a Declaration or a Notice of Complaint in respect of the 2023 Taxation Year by April 17, 2024, to have the same occupancy status for the 2023 Taxation Year as they had for the 2022 Taxation Year, and direct the Chief Financial Officer and Treasurer to send out new Notices of Assessment to reflect the deemed occupancy status, including an option to declare a vacancy or change in exemption. 

2. City Council direct the Chief Financial Officer and Treasurer, in consultation with the Chief Technology Officer, the Chief Communications Officer and City Solicitor report back on a completely revised Vacant Home Tax program design for the 2024 Taxation Year prior to the 2025 Budget Process.

That:

1. City Council amend Recommendation 2 in the supplementary report (April 12, 2024) from the Chief Financial Officer and Treasurer [CC17.1a], so that it now read as follows:

2. City Council direct the Chief Financial Officer and Treasurer, in consultation with the Chief Technology Officer, the Chief Communications Officer and City Solicitor report back on a completely revised Vacant Home Tax program design for the 2024 Taxation Year prior to the 2025 Budget Process, and that such report include:

a. the feasibility of an evaluation process based on City utility usage data;

b. a comprehensive communications plan for the 2024 Taxation Year, including distinct multi-lingual mailings, partnerships with agencies and organizations, and internal communications improvements with Members of Council;

c. user-experience improvements to the online and in-person declaration systems, including receipting, digital confirmations, and email and/or phone contacts; 

d. additional changes based on feedback received through 311 Toronto/Customer Experience and from Members of Council;

e. feedback incorporated from focus groups on the items above, with an emphasis on seniors, residents experiencing barriers to internet access, and multilingual communication.

f. the number of vacant homes in 2022 and 2023, and any other findings on the effectiveness of the Vacant Home Tax program in achieving housing objectives.

That City Council delete the recommendations in the report (April 10, 2024) from the Mayor and adopt instead the following:

1. City Council immediately cancel the Vacant Home Tax program.

That City Council amend Recommendation 2 in the supplementary report (April 12, 2024) from the Chief Financial Officer and Treasurer [CC17.1a] so that it now reads as follows:

City Council direct the Chief Financial Officer and Treasurer, in consultation with the Chief Technology Officer, the Chief Communications Officer and City Solicitor report back on a completely revised Vacant Home Tax program design for the 2024 Taxation Year prior to the 2025 Budget Process, including

 - the number of vacant homes in 2022 and 2023, and any other findings on the effectiveness of the Vacant Home Tax program in achieving housing objectives;

- options on how to make the reporting mechanism more user-friendly to seniors and other vulnerable groups. and

- the feasibility of eliminating any proposed late fees for seniors and other vulnerable groups living in their principal residences.

That City Council amend Recommendation 2 in the supplementary report (April 12, 2024) from the Chief Financial Officer and Treasurer [CC17.1a] so that it now reads as follows:

City Council direct the Chief Financial Officer and Treasurer, in consultation with the Chief Technology Officer, the Chief Communications Officer and City Solicitor report back on a completely revised Vacant Home Tax program design for the 2024 Taxation Year prior to the 2025 Budget Process, such report to include:

a. the inclusion of a notice in the Vacant Home Tax bill that allows residents to declare online or by mail that their property is not vacant; and 

b. that no penalties or fees be charged to residents who declare their homes not vacant.

That City Council request the City Clerk and the City Solicitor request a formal opinion from the Information and Privacy Commissioner of Ontario on the steps that would be required to use utility bills to evaluate the occupancy status of homes, including potentially asking for opt-in consent form homeowners on a one time basis.