Process
A two-stage appeal process is available to property owners who wish to have the results of their declaration reviewed.
The first step is filing a Notice of Complaint. If you feel an error was made in determining vacancy, or you did not submit your declaration, you may appeal the Vacant Unit Tax charge by submitting a Notice of Complaint.
The deadline to file a Notice of Complaint for properties charged the VUT on the June tax bill is September 15. If you were charged the VUT as a result of an Audit, the Notice of Complaint deadline is 90 days from the Audit date of determination.
If your Notice of Complaint is accepted (property is determined to be not subject to the Vacant Unit Tax):
- The Vacant Unit Tax will be cancelled, along with any applicable late penalties
- If the Vacant Unit Tax has already been paid, you can request a refund
If you did not pay the balance of the Vacant Unit Tax prior to the due date and your Notice of Complaint is not accepted, the Vacant Unit Tax will be due along with any applicable penalty applied.
Note: Failure to pay the Vacant Unit Tax before the due date will result in penalty being applied to the tax roll. Notice of Complaint requests may not be finalized by the due date.
A secondary appeal process is available to property owners who disagree with the results of a Notice of Complaint. Property owners may file a Request for Review once the Notice of Complaint has been completed.