Vacant Unit Tax - Request for Review

A Request for review can only be submitted if you have submitted a Notice of Complaint and received the notice of determination with the results. You have 60 days from the determination of your Notice of Complaint to submit a Request for Review. 

By submitting a Request for Review, 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. Decisions on Request for Review are final.  

  • The Notice of Complaint number 
  • A description of why you are making the request 

Details will be available after April 30, 2023

If your Request for Review 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 Request for Review 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. Request for Review requests may not be finalized by the due date.