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Why an Empty Homes Tax

Empty Homes Tax due dates

Property status declarations for 2017 cannot be made yet. Instructions outlining how to complete your declaration will arrive with your Advance Tax Notice.

Property status declaration (for 2017): February 2, 2018

Empty Homes Tax payment: April 16, 2018

Unpaid tax added to property tax bill: December 31, 2018

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The purpose of the Empty Homes Tax, also known as the Vacancy Tax, is to:

  • Return empty or under-utilized properties to use as long-term rental homes for people who live and work in Vancouver
  • Help relieve pressure on Vancouver’s rental housing market, as our city has one of the lowest rental vacancy rates and the highest rental costs in Canada.

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Empty Homes Tax timeline

  • Nov 16, 2016

    Empty Homes Tax approved and bylaw enacted by Council.

  • Jan 1, 2017

    Start of the 2017 tax year.

  • July 1, 2017

    Mid-point of the 2017 tax year. To avoid attracting the tax, non-principal residences that have not been rented out must be occupied by a tenant from this date through December 31, 2017.

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  • Dec 2017

    Homeowners receive instructions outlining how to make a property status declaration for the 2017 tax year.

  • Dec 31, 2017

    End of the 2017 tax year. The Empty Homes Tax will be assessed based on the status of residential properties between January 1 and this date.

  • Feb 2, 2018

    Deadline for homeowners to make property status declarations for the 2017 tax year. If a declaration is not made by this date, the property will be deemed empty and subject to the tax.

  • March 14, 2018

    Notices sent to registered owners of residential properties that are subject to the Empty Homes Tax in the 2017 tax year.

  • April 16, 2018

    Deadline to pay 2017 Empty Homes Taxes.

Key documents

Questions about the Empty Homes Tax? Talk to us!

Empty and occasionally-used homes

Notice to homeowners

Bylaw

Reports and presentations to Council

Studies

Questions about the Empty Homes Tax?

Read our FAQ