As of November 2023, the late declaration deadline may be extended. Learn more about this extension
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.
Your declaration should take approximately 5 minutes to complete.
Important note Only one declaration is required per property. For example: if you co-own a property, only one owner needs to declare.
Important note 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 2023 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 notices PDF file (179 KB)]
- Additional information, such as tenant names, court order number, permit number, etc.
Important note Make sure you fulfill the requirements of your property status at the time you declare.
Note The deadline has passed to make a declaration for the 2022 tax year, but you can still make a late declaration until July 5, 2024, by submitting a Notice of Complaint.
- Instructions (November 2023) PDF file (230 KB)
- 房屋空置稅項下的房屋居住狀態申報說明 (2023 年11月) PDF file (494 KB)
- 房屋空置税项下的房屋居住状态申报说明 (2023 年11月) PDF file (563 KB)
- ਖਾਲੀ ਘਰਾਂ ਤੇ ਟੈਕਸ ਸੰਬੰਧੀ ਪ੍ਰਾਪਰਟੀ ਦੀ ਸਥਿਤੀ ਦਾ ਐਲਾਨ ਭਰਨ ਬਾਰੇ ਹਿਦਾਇਤਾਂ (ਨਵੰਬਰ, 2023) PDF file (249 KB)
- Mga tagubilin para sa deklarasyon ng katayuan ng pabahay (Nobyembre 2023) PDF file (366 KB)
- Hướng dẫn kê khai tình trạng nhà ở (tháng 11 năm 2023) PDF file (313 KB)
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.
Note 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, 2023
Declaration deadline for 2023: February 2, 2024
Empty Homes Tax payment for 2023: April 15, 2024
Late declaration deadline following submission of acceptable evidence: July 5, 2028
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.