By-law 2025-160: Vacant Home Tax By-law
Purpose
This by-law sets out the rules for declaring whether your home is occupied and applying a tax to unused residential properties. It supports our housing strategy by encouraging property owners to bring vacant homes back into the rental or ownership market.
What it does
If you own a residential property in Wrenford, you must file an annual declaration with the City. You will confirm whether the home was occupied by a tenant or owner-occupant for the entire calendar year. If a property is vacant for the full year, a levy of two per cent of the property's current value is added to your annual property tax bill.
Who it applies to
The rules apply to all residential properties in the City, including single-detached homes, duplexes, and secondary suites. There are exemptions for properties undergoing major renovations, new constructions, or properties where the owner is facing a verified hardship. If you are not sure whether your property qualifies, contact the Property Tax office.
Fines and penalties
You must file your annual declaration by February 28 each year. If you do not file on time, you will receive a $100.00 fine. The City will also charge a penalty of 10 per cent on any unpaid levy balance.
When it takes effect
This by-law came into effect on January 1, 2026. The first annual declaration is due in February 2027 for the 2026 calendar year.
What it amends
This by-law amends the Fees and Charges By-law 2025-151 by adding a new schedule for the vacant home tax. It does not repeal any existing by-laws.
Get a certified copy
A certified copy of By-law 2025-160 is available from the City Clerk's office at Wrenford City Hall or can be requested through the Freedom of Information service.