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 External website, opens in new tab 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% of its assessed taxable value and a $250 penalty.
Empty Homes Tax due dates
Unpaid tax added to property tax bill: December 31, 2019
Declaration for 2019: February 4, 2020
Empty Homes Tax payment for 2019: April 16, 2020
You will be required to pay your by-law ticket before making 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 PDF file (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.
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.