How to submit your Empty Homes Tax declaration

The City's Empty Homes Tax is separate from the provincial government’s Speculation and Vacancy Tax. If you have an enquiry about the Province's tax, please refer to the Province's website or call 1-833-554-2323.

Vancouver property owners must declare each year – even if you live in your home.

Only one property status declaration is required each year per property.

Failure to declare by the deadline will result in your property being deemed vacant and subject to a tax of 1.25% of its assessed taxable value and a $250 by-law ticket for the 2020 reference year.

The vacancy tax will increase from 1.25% to 3% for the 2021 vacancy reference year.

Empty Homes Tax due dates

Previous years' unpaid tax added to property tax bill: December 31, 2020

Declaration for 2020: February 2, 2021

Empty Homes Tax payment for 2020: April 16, 2021

Late declarations are open

Ensure you have paid your by-law fine. Failing to pay the fine may affect your credit rating. If you have disputed your by-law notice, please wait for up to two business days before submitting your late declaration.

Your declaration should take approximately five minutes to complete.

You may give permission for someone to submit your declaration on your behalf. Only one declaration is required per property.

What you will need:

Your folio number and access code [these can be found on your property tax notices (100 KB)]
Additional information, such as tenant names, court order number, permit number, etc.

Ensure you fulfill the requirements of your property status at the time you declare.

Pay by-law ticket or submit declaration

Additional information that may be required when submitting declaration

Please review and have all required information with you when you start your declaration.

Depending on your property status, you may be required to submit additional information.

Property scenario

Occupied by a family member or friend

Property status in 2020	Information required at time of declaration
The property was used as a principal residence by a family member, friend, or permitted occupier, for at least six months of the year.	Full name and phone number of the family member or friend who occupied the property

Renting property

Property status in 2020	Information required at time of declaration
The property was rented for residential purposes for at least six months of the year, in periods of 30 or more consecutive days.	Full name of tenant(s) listed on each of the tenancy agreements

Occupancy for full-time employment

Property status in 2020	Information required at time of declaration
Your principal residence was outside of Greater Vancouver but you occupied your property for residential purposes for at least six months because you were employed full-time in Greater Vancouver. The nature of the employment required physical presence in Greater Vancouver.	Name and contact information of your employer

Property status in 2020

Information required at time of declaration

Your principal residence was outside of Greater Vancouver but you occupied your property for residential purposes for at least six months because you were employed full-time in Greater Vancouver.

The nature of the employment required physical presence in Greater Vancouver.

Name and contact information of your employer

Undergoing redevelopment or major renovations, vacant land, heritage preservation, phased development

Property status in 2020	Information required at time of declaration
The property was either: Undergoing redevelopment or major renovations where building permits had been issued; or The lands are vacant (with no dwelling units), are heritage property, or part of a phased development with redevelopment or building permit applications under review	Building or development permit/application number,and A short description of the construction project

Property status in 2020

Information required at time of declaration

The property was either:

Undergoing redevelopment or major renovations where building permits had been issued; or
The lands are vacant (with no dwelling units), are heritage property, or part of a phased development with redevelopment or building permit applications under review

Building or development permit/application number,and
A short description of the construction project

Owner, permitted occupant, tenant, or subtenant under care

Property status in 2020	Information required at time of declaration
The property was unoccupied for more than six months because all occupiers were residing in a hospital, long-term or supportive care facility, and had previously been using the property as a principal residence or occupying it as a tenant for residential purposes.	Name of person receiving care,and Name and contact information of the medical facility

Court order

Property status in 2020	Information required at time of declaration
The property was subject to a court order, court proceedings, or governmental order prohibiting occupancy and actions to permit occupancy were carried out diligently and without delay, in accordance with any timelines in the order.	Court file/order number

Audit process

Property status declarations will be subject to an audit process, in line with best practices for provincial and federal tax programs. If your property is selected for an audit, you will be asked to provide evidence in support of your declaration.

False declarations will result in fines of up to $10,000 per day of the continuing offense, in addition to payment of the tax.

Need assistance?

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Phone 3-1-1
(Outside Vancouver: 604-873-7000)

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