Does a municipal vacant home tax exemption apply if the owner is in a hospital or long-term care home?

Yes, generally. Both Toronto's and Ottawa's municipal vacant home tax programs provide a defined exemption category for situations where the owner is in a hospital, long-term care facility, or a similar supportive care setting, recognizing that the owner isn't occupying the home for reasons entirely outside their control rather than because the property is genuinely being left vacant.

This exemption still generally needs to be properly claimed and supported, though - simply being in care doesn't automatically apply the exemption on its own without going through the declaration process and providing whatever documentation the city requires to confirm the situation. Because the specific documentation required, the eligibility conditions, and how long the exemption can be claimed are set by each city's own municipal program and can be updated from year to year, it's worth confirming the current requirements directly with whichever city's program applies to the property, rather than assuming the exemption applies automatically just because the general situation seems like an obvious fit. Filing the annual declaration on time and flagging this circumstance within it is still an essential step even when this exemption clearly should apply.