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Will your home be taxed?

Homes that are deemed empty will be subject to a tax of 1% of the property’s assessed value.

Every owner of residential property will have to make a property status declaration for the 2017 calendar year. This will determine if the property is subject to the Empty Homes Tax.

In December, you will receive instructions outlining how to make this declaration, which will be due by February 2, 2018.

Most properties will not be subject to the Empty Homes Tax, including those:

  • Used as a principal residence by the owner, his/her family member, or a friend for at least six months of the current year
  • Rented for at least six months of the current year, in periods of 30 or more consecutive days
  • Meeting the criteria for one of the permissible exemptions listed below

See if the tax applies to you

LandlordBC can provide you with the knowledge and tools you need for renting out your home.

Register for a free webinar on May 12.

Learn more

Empty Homes Tax due dates

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

What to do if your property is currently empty or under-utilized

Property scenarios that may apply to you

Permissible exemptions

Declaring your property status

What is a principal residence?


  1. Jan 1, 2017 Start of 2017 tax year
  2. July 1, 2017 Tenancy deadline for
    non-principal residences
  3. Dec 31, 2017End of tax year
  4. Feb 2, 2018Declaration deadline
    for 2017 tax year


Do you have a question or comment about the Empty Homes Tax?

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Empty Homes Tax questionnaire