Vacant Unit Tax - Notice of Complaint

If you disagree with the Vacant Unit Tax charge on your final tax bill or a Supplementary tax notice, you can file a Notice of Complaint to have the City review your property’s status. 

A Notice of Complaint can be submitted through the secure online portal using your roll number and access code. Alternatively, you can use your My ServiceOttawa account to access the form during eligible time frames.  

You may file a Notice of Complaint if: 

• you did not submit a declaration of your property’s occupancy status by the April 30 deadline  
• you made an error in your declaration 
• you wish to dispute the Vacant Unit Tax charged 
• your property was deemed vacant through a Vacant Unit Tax audit or otherwise and you wish to dispute the Vacant Unit Tax that was charged on the Supplementary Vacant Unit Tax Bill. 

To file your complaint, you will need:

• Property tax roll number and access code. Alternatively, you can log in through your MyServiceOttawa account.
• Full name and contact details (phone number and email) of the person filing the complaint
• Reason(s) for the complaint and why the residential property should not be subject to the tax (for example, the property was occupied or any valid exemption).
• Documentation and evidence to support the complaint.

Supporting Documentation

Additional information or documentation may be required. Failure to provide this information may result in the complaint not being considered. Once all required information is received and a determination is made, the City will send a response in writing by regular mail to the address on file. Examples of supporting documentation include but are not limited to:

• Ontario vehicle registration and vehicle insurance documentation of any occupant and owner.
• Government-issued personal identification, including driver’s license and Ontario Identity Card of any occupant and owner.
• Income tax returns and income tax notices of assessment of any occupant and owner.
• Lease agreements for the residential property.
• Wills, grants of probate, or grants of administration in respect of an owner or an owner’s estate.
• Employment contracts, pay statements, or records of employment of any occupant and owner.
• Insurance certificates for homeowners’ or tenant’s insurance.
• Court orders prohibiting occupancy of the vacant unit.
• Verification of residence in a hospital, long-term or supportive care facility.
• All requisite permits issued for repairs and renovations.

Deadlines for submitting a Notice of Complaint are:

• Vacant Unit Tax charge on your final tax bill: September 15, 2024 for the 2023 occupancy year.
• Supplementary Bill as a result of an audit: 90 days from the date of determination.

Online

File a Notice of Complaint

My ServiceOttawa account

My ServiceOttawa account allows you to submit, view and edit declarations along with view and pay property taxes

MyServiceOttawa

Don’t have one? Create a My ServiceOttawa account

Phone

613-580-2444

TTY

Call 613-580-2401 and ask the operator to be connected with the City of Ottawa.

Canada Video Relay Service

Canada VRS is a service that allows Canadians who are deaf, hard of hearing or speech-impaired to make phone calls using internet and cellphone-based technologies. Callers using VRS are connected with a sign language interpreter who provides real time interpretation for telephone calls. This allows callers to express themselves in their first language, American Sign Language (ASL) or Langue des signes québécoise (LSQ).

Tell your Canada VRS interpreter to call 613-580-2444.

In-person

Book an in-person appointment at Mary Pitt Center (100 Constellation Drive)

Once all required information and evidence is received, the City will provide a response in writing within 90 days from the application date. 

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.