Declaring your property status

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Residential property owners are required to make a property status declaration each year, to determine whether their property will be 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 one declaration is required per property. For example: if you co-own a property, only one 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 2022 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 (192 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.

Submit declaration

Step-by-step guide to making your declaration

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 scenario

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 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	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

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.

Empty Homes Tax due dates

Previous years' unpaid tax added to property tax bill: December 31, 2022

Declaration for 2022: February 2, 2023

Empty Homes Tax payment for 2022: April 14, 2023

Past Empty Homes Tax due dates
2021 tax year
- January 1 – December 31, 2021: Vacancy reference period
- February 2, 2022: Declaration deadline
- July 5, 2023: Final deadline for late declarations
2020 tax year
- January 1 – December 31, 2020: Vacancy reference period
- February 2, 2021: Declaration deadline
- July 5, 2022: Final deadline for late declarations
2019 tax year
- January 1 – December 31, 2019: Vacancy reference period
- February 4, 2020: Declaration deadline
- July 5, 2021: Final deadline for late declarations

Need assistance?

Read 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