The Notice of Assessment is the document that converts a deemed-vacant status into an enforceable bill. It carries the dollar amount, the instalment schedule, and the date that starts the complaint clock.
For supplementary assessments — the kind issued when an audit determines that a property the City had not previously billed should have been — the complaint window is 90 days from the date printed on the notice. Toronto's Municipal Code Chapter 778 sets a different rule for the regular Notice of Tax issued in the normal billing cycle: complaints must generally be filed by the 10th business day of April following the payment year, with an extended deadline that can run into early July. Either way, the clock runs from a date the City controls, not from when the homeowner happens to read the mail.
Two consequences flow from that. First, owners who travel, snowbird, or use a separate mailing address need to confirm now that VHT correspondence reaches them quickly. Second, ignoring a Notice of Assessment is materially worse than disputing it. Unpaid VHT accrues interest at 1.25% per month — 15% annualized — and is added to the property tax roll, where it forms a lien collected the same way as regular property taxes. The charge attaches to the property, not to the individual owner, which means a future buyer can be held responsible if the bill remains unresolved at sale. For owners considering a formal challenge, the broader property tax assessment appeal process in Ontario provides context on how reviews and reconsiderations work, though VHT-specific complaints follow the dedicated City portal rather than the MPAC appeal stream.
Notices of Complaint are submitted through a dedicated secure portal — distinct from general 311 channels. After a complaint is filed, the City may request supporting documentation; owners then have 60 days from the date of the request letter to provide it. If the complaint decision goes against the homeowner, an appeal can be filed within 90 days of that decision, and Appellate Authority decisions are final.
A Specific Note on Property Sales and Estates
If a property changed hands during 2025, both buyer and seller share an interest in confirming a declaration is on file. The lien attaches to the parcel, not the prior owner. A buyer who closes on a unit with no 2025 declaration can find themselves bearing the consequence of someone else's missed deadline. The cleanest move for a 2025 transaction is for the vendor to provide a copy of the filed declaration as part of the closing package. Where that didn't happen, either party can submit a declaration after the fact under the standard process.
Estate properties carry a similar pattern. The City offers an exemption when a registered owner died during the taxation year or the two preceding years, and that exemption can be claimed on the late declaration alongside a copy of the death certificate. The exemption does not auto-apply — it has to be declared.
