Vacant homes during a housing crisis? We’re changing that.
Guelph has a vacant home tax and it’s effective as of January 1, 2026.
If you know of a home that has been vacant for more than six months, you can report it using the online form below or by emailing [email protected].
What Is a Vacant Home Tax?
A vacant home tax is a four per cent tax that applies to homes left vacant for more than 183 days (about six months) a year.
It encourages owners to live in, rent or sell unoccupied homes.
The tax is effective as of January 1, 2026.
A Home May Be Exempt in the Following Cases:
- Principal residence: Primary home of the owner, a family member, or a tenant (occupied min. 183 days), including additional dwelling units and basement units — regardless of how often the resident is physically there.
- Major renovations: Must include an active building permit and extensive enough to prohibit occupancy. Exempt for one year from permit issuance.
- Death of an owner: Home was the owner’s principal residence at the time of death. Exempt for 24 months from the month of death.
- Sale of the property: Sold via an arms’ length transaction. Exempt for the year of sale if transfer is registered as long as a Vacant Home Tax Notice has not been issued.
- Owner is in care or hospitalized: Owner in hospital or long-term or supportive care. Home must have been their principal residence. Exempt for 24 months from admission.
- Court or government order that restricts occupancy: Occupancy prohibited by a valid order. Owner must be making reasonable efforts to remedy the order. Not eligible if condition is due to neglect and cannot be fixed.
- Social housing: Properties that receive government funding, such as group homes, lodging homes, social housing or affordable housing, are exempt.
- Vacant new housing: Never occupied and actively listed for sale or lease. Exempt for up to one year.
- Redevelopment: Site plan application submitted and property slated for demolition or redevelopment. Exempt for up to two years.
Frequently Asked Questions
- How do I report a home that I suspect to be vacant?
To report a suspected vacant home to the City, you can use the Report a Vacant Home form or send an email to [email protected].
2. How is the tax calculated?
It is a four per cent tax on the current value assessment of the property. This assessment is provided by MPAC and can be found on your property tax bill.
3. What does the City do with the revenue from the program?
The tax covers administrative costs of the program. Additional revenue goes into the City’s Affordable Housing Reserve Fund to support new affordable rental housing in Guelph.
4. What is the Affordable Housing Reserve Fund?
The Affordable Housing Reserve Fund was established in 2002. The fund’s purpose is to encourage builders to create affordable rental units. Funding is awarded by Council to affordable housing projects that meet program requirements.
5. How do you confirm whether a home is vacant?
After receiving a complaint, we may inspect or audit the property to confirm if it is vacant. We will also contact the property owner to ask them to complete a notice of declaration, along with submitting documents such as utility bills or lease information.
6. I would like to appeal or dispute my vacant home tax bill. What steps do I need to take?
To appeal a vacant home tax bill, please follow the steps below:
- To request a Notice of Complaint, you can email [email protected].
- Gather any supporting documents needed.
- Submit the completed form to [email protected] within 30 days of issuance of the notice.
Background
The idea of a vacant home tax first came out of community consultations during the development of our Housing Affordability Strategy in 2024.
In November 2025, staff presented a report to Council on a vacant home tax and were directed to develop a vacant home tax program for consideration in June 2026. Many community delegations spoke or submitted written comments in support of this policy as part of the November 2025 and June 2026 meetings.
Between February 13 and March 9, 2026, more than 370 people provided valuable feedback through an online survey. You can read a summary of those results in our Engagement Summary report that went to Council on June 10, 2026.
We thank everyone who provided input and feedback as part of this work.
Resources
More Information
For full program details, you can read the Vacant Home Tax bylaw. For questions or to ask for support with your Vacant Home Tax bill, you can email [email protected]