Vacant Unit Tax - Notice of Complaint

Submit a notice of complaint if

• You did not submit a declaration by April 30 and need to make a late declaration (File your Notice of Complaint by September 15) 
• You made an error on your declaration (File your Notice of Complaint by September 15) 
• You believe the city made an error which resulted in the Vacant Unit Tax being applied (File your Notice of Complaint by September 15) 
• You wish to dispute the results of an Audit (You have 90 days from the issue date of the Audit determination to file) 
• You wish to dispute the late declaration fee applied to your tax roll (File your Notice of Complaint by September 15) 

By submitting a Notice of Complaint, you are requesting a review of your declaration and any details or evidence provided. The review is performed by an independent reviewer who is not involved in the original audit. You may be contacted by a staff member of the Vacant Unit Tax team seeking further information, clarification, or evidence. Staff have 90 days to decide. Once completed, the decision will be sent in writing.  

• A description of why the property should not be subject to the tax, or why the declaration was late 
• Evidence to support your complaint

Details will be available on or before April 30, 2023.

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.