Item - 2024.EX12.9
Tracking Status
- City Council adopted this item on March 20, 2024 without amendments.
- This item was considered by the Executive Committee on February 29, 2024 and adopted without amendment. It will be considered by City Council on March 20, 2024.
- See also By-law 262-2024
EX12.9 - Extending the Declaration Date for the Vacant Home Tax for the 2023 Taxation Year
- Decision Type:
- ACTION
- Status:
- Adopted
- Wards:
- All
City Council Decision
City Council on March 20 and 21, 2024, adopted the following:
1. City Council amend Toronto Municipal Code Chapter 778, Taxation, Vacant Home Tax, to extend the declaration due date in 2024 for the 2023 Taxation Year to March 15, 2024.
2. City Council authorize the introduction of the necessary Bills in Council to give effect to City Council's decision.
Background Information (Committee)
https://www.toronto.ca/legdocs/mmis/2024/ex/bgrd/backgroundfile-243316.pdf
Motions (City Council)
That:
1. City Council request the Chief Communications Officer, Strategic Public and Employee Communications, in consultation with the Chief Financial Officer and Treasurer, to develop professionally designed communications materials on the Vacant Home tax for insertion with 2025 property tax bills.
That:
1. City Council direct that an opt-in process be developed to allow City utility data to be used to establish proof of occupancy where able, and to provide a reprieve from annual vacant homes tax declarations, and City Council direct the Director, Revenue Services, to report to City Council in 2024 with sufficient time to implement it prior to the next declaration cycle.
That in accordance with the provisions of Chapter 27, Council Procedures, City Council end the debate on Item EX12.9 and take the vote immediately.
Vote (End Debate) Mar-20-2024 5:44 PM
| Result: Carried | Two-Thirds Required - EX12.9 - End the debate |
|---|---|
| Total members that voted Yes: 20 | Members that voted Yes are Paul Ainslie, Alejandra Bravo, Jon Burnside, Shelley Carroll, Lily Cheng, Olivia Chow, Mike Colle, Paula Fletcher, Parthi Kandavel, Ausma Malik, Nick Mantas, Jennifer McKelvie, Chris Moise, Amber Morley, Jamaal Myers, Frances Nunziata (Chair), James Pasternak, Gord Perks, Jaye Robinson, Dianne Saxe |
| Total members that voted No: 3 | Members that voted No are Vincent Crisanti, Stephen Holyday, Anthony Perruzza |
| Total members that were Absent: 3 | Members that were absent are Brad Bradford, Josh Matlow, Michael Thompson |
Councillor Perks, rising on a Point of Order, stated during the questioning of staff the Speaker made it quite clear that the Item in front of Council is about whether or not to extend the deadline. Councillor Perks further stated that Councillor Holyday’s motion 2 has nothing to do with the deadline, and that he would ask the Speaker to rule it out of order.
Councillor Holyday, rising on a Point of Order, stated that the report says it is to amend the Municipal Code and it is a big change.
Following the introduction of a motion by Councillor Morley to end debate, Mayor Chow, rising on a Point of Order, stated that she wished to know if Councillor Holyday’s motion was in order.
EX12.9 - Extending the Declaration Date for the Vacant Home Tax for the 2023 Taxation Year
- Decision Type:
- ACTION
- Status:
- Adopted
- Wards:
- All
Committee Recommendations
The Executive Committee recommends that:
1. City Council amend the City of Toronto Municipal Code Chapter 778, Taxation, Vacant Home Tax, to extend the declaration due date in 2024 for the 2023 Taxation Year to March 15, 2024.
2. City Council authorize the introduction of the necessary Bills in Council to give effect to City Council's decision.
Origin
Summary
The City of Toronto implemented a Vacant Home Tax in 2022. Because property status can change year-to-year, all property owners are required to declare the occupancy status of their property on an annual basis, even if they live there or fall under one or more exemptions. The declaration will determine whether the Vacant Home Tax applies and is payable.
In October 2023, City Council approved an updated communications plan related to the Vacant Homes Tax, which included increased communications with property owners who do not speak English as their first language. The 2024 process also included an earlier opening date, as well as pop-up sessions to support those who require assistance to submit their declaration.
For the 2023 taxation year, the deadline for property owners to declare their status was set at February 29, 2024. Given that the Vacant Home Tax is still relatively new for residents, and in recognition that the City wants to ensure all property owners have the opportunity to complete their declaration, I am recommending that Council extend the declaration deadline by an additional two-week period. If City Council adopts the proposed declaration deadline extension, to March 15, 2024, residential property owners will have until that date to submit the declaration.
City Council will not, however, be able to consider the proposed extension until its next regular meeting on March 20-22, 2024. As such, property owners are encouraged to submit their declaration as soon as possible to prevent any late submission fees from being charged.
To submit your declaration or for additional information, including exemptions, visit:
Background Information
https://www.toronto.ca/legdocs/mmis/2024/ex/bgrd/backgroundfile-243316.pdf