Declaring your property status

Vancouver homeowners are required to submit a declaration each year to determine if their property is subject to the Empty Homes Tax.

Even if you live in your home, you must make a declaration every year.

Before you begin your declaration

Your declaration should take approximately 5 minutes to complete.

Only 1 declaration is required for each property. For example: if you co-own a property, only 1 owner needs to declare.

If you fail to declare by the deadline, your property will be deemed vacant and subject to a tax of 3% of its assessed taxable value for the 2024 tax year, and a $250 by-law ticket.

You may give permission for someone to submit your declaration on your behalf.

What you will need:

Your folio number and access code [these can be found on your Property Tax Notice (172 KB)]
Additional information, such as tenant names, court order number, permit number, and more.

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

Submit declaration

The deadline has passed to make a declaration for the 2023 tax year, but you can still make a late declaration until July 3, 2025, by submitting a Notice of Complaint.

Step-by-step guide to making your declaration

Instructions (November 2024) (230 KB)

Providing additional information to support your 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 scenarios

Vacant new inventory

Property status	Information required at time of declaration
The property was part of a residential development of 5 or more residential properties, was newly constructed, has not been occupied since it was constructed, was actively offered to the public for sale throughout the vacancy reference period, owned by the developer, and declaring for the first time in 2022 or any subsequent vacancy reference period.	Evidence to support residential property was actively offered to the public for sale throughout the vacancy reference period.

Hazardous or damaged residential property

Property status	Information required at time of declaration
The property was uninhabitable because it was substantially damaged or destroyed by a disaster or it was in a hazardous condition and the disaster or damage was caused by circumstances beyond the reasonable control of the owner.	Evidence to support residential property was actively offered to the public for sale throughout the vacancy reference period.

Secondary residence for medical reasons

Property status	Information required at time of declaration
The property was periodically occupied by the owner, their spouse, or dependent for a medical reason and the principal residence of the owner was outside Greater Vancouver.	Vacancy Tax (Empty Homes Tax) Medical Treatment Certification form

Occupied by a family member or friend

Property status	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	Information required at time of declaration
The property was rented for residential purposes for at least 6 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	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

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	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

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	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	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

Late declaration dates
As of November 2023, late declarations are eligible for an extension until the second business day in July of the next year after the original declaration deadline.

The deadline may be extended up to 5 years from the tax reference year if acceptable evidence is provided to support the declaration status. If evidence is accepted, the vacancy tax levy will be reversed from the owner’s vacancy or property tax account.

Late declaration dates and penalties for the 2023 tax year
- Any declarations filed after the declaration deadline will be subject to a $250 by-law fine. The declaration deadline for the 2023 tax year is February 2, 2024.
- After the late declaration deadline, a penalty of 5% of the vacancy tax levy must be paid by the owner. The deadline to file your late declaration will then be extended to the second day in July of the 5th year after the year you are declaring for. The final deadline to declare for the 2023 tax year is July 5, 2028.

Audit process

All property status declarations are potentially subject to an audit process, in line with best practices for provincial and federal tax programs.

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

Section 5.4 of the Vacancy Tax By-law requires property owners to provide evidence to verify declarations upon request

Empty Homes Tax due dates

Previous years' unpaid tax added to property tax bill: December 31, 2024

Declaration deadline for 2024: February 4, 2025

Empty Homes Tax payment for 2024: April 14, 2025

Late declaration deadline following submission of acceptable evidence: July 4, 2029

Past Empty Homes Tax due dates
2023 tax year
- January 1 – December 31, 2023: Vacancy reference period
- February 2, 2024: Declaration deadline
- July 3, 2025: Deadline for late declaration without late filing penalty
- July 5, 2028: Final deadline for late declaration
2022 tax year
- January 1 – December 31, 2022: Vacancy reference period
- February 2, 2023: Declaration deadline
- July 3, 2024: Deadline for late declaration without late filing penalty
- July 5, 2027: Final deadline for late declaration
2021 tax year
- January 1 – December 31, 2021: Vacancy reference period
- February 2, 2022: Declaration deadline
- July 3, 2026: Final deadline for late declarations
2020 tax year
- January 1 – December 31, 2020: Vacancy reference period
- February 2, 2021: Declaration deadline
- July 3, 2025: Final deadline for late declarations
2019 tax year
- January 1 – December 31, 2019: Vacancy reference period
- February 4, 2020: Declaration deadline
- July 3, 2024: Final deadline for late declarations
2018 tax year
- January 1 – December 31, 2018: Vacancy reference period
- February 2, 2019: Declaration deadline
- July 5, 2023: Final deadline for late declarations

Need assistance?

Review FAQ

Phone 3-1-1 for questions or interpretations.
(Outside Vancouver: 604-873-7000)

Speculation and Vacancy Tax

Our Empty Homes Tax is separate from the provincial government’s Speculation and Vacancy Tax.

Learn about the Speculation Vacancy Tax