If a property owner did not submit a declaration of occupancy status or a Notice of Complaint for the 2023 taxation year, their residential unit will be recognized as having the same occupancy status as it had for the 2022 taxation year. Owners who previously declared their property as occupied do not have to take further action to submit a Notice of Complaint for 2023. Owners who have not previously provided a declaration of occupancy status for their property (for example, new owners) and who wish to dispute the Vacant Home Tax assessment they received should file a complaint. The City has waived the late fee for not providing a declaration of 2023 occupancy status by the March 15, 2024 deadline.