Enforcement and penalties

Penalties and fines

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• Past Empty Homes Tax due dates

  2024 tax year

  • January 1 – December 31, 2024: Vacancy reference period 
  • February 4, 2025: Declaration deadline 
  • July 3, 2026: Deadline for late declaration without late filing penalty
  • July 4, 2029: Final deadline for late declaration

  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

  Important note The deadlines for tax years prior to 2021 have passed and are statute bound. No more changes can be made, and the Vacancy Taxes for those years are final.

• A declaration was not submitted

  Failure to make a property status declaration by the due date will result in:

  • A $250 by-law ticket for being in contravention of section 5.2 of the Vacancy Tax By-Law PDF file (183 KB)
  • The property being deemed vacant and subject to a tax of 3% of the property’s assessed taxable value

• Filed a late declaration after due date

  If you make a late declaration after the late declaration due date you will be charged a penalty of 5% of the Vacancy Tax levy.

  If you miss the deadline to file your declaration, you can pay a non-refundable 5% penalty on the Vacancy Tax to extend the deadline to July 2 of the 5th year after the tax year you declared for.

• ​Late and unpaid tax

  Late and unpaid Empty Homes Taxes are subject to the same penalties for non-payment as property taxes, including:

  • A late payment penalty of 5%
  • Daily interest on arrears
  • The tax sale process

• False declarations

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

Audit

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• Audit process

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

  If you are selected for an audit 

  • You will receive notification from us with instructions on how to submit evidence.
  • Audit processing times vary and missing or incorrect evidence can delay the process. You can help avoid delays by providing complete records for the tax year to which the audit applies.

• How to submit documentation for audit

  To submit documentation for an audit, you will need:

  • Your folio number and access code [these can be found on your property tax notice PDF file (144 KB)
  • Evidence to support your property status declaration. 

  Note You may give permission for someone to respond to the audit on your behalf.

  Note When submitting documentation for audit, all personal information in the City’s custody and control is protected in accordance with the Freedom of Information and Protection of Privacy Act (FIPPA). 

  1. Upload evidence (We don't accept evidence by email.) If you are unable to upload evidence online, you can submit evidence: 
     • By registered mail to:

       Note Registered mail and couriered items require a signature. They need to be received by the clerk at the City Hall mailroom.

       • Vacancy Tax Office
         453 W 12th Ave
         Vancouver, BC V5Y 1V4 
     • In-person at:
       • Revenue Services counter, City Hall
         453 West 12th Ave (Main floor)
         Vancouver
       • Open: Monday to Friday: 8:30am to 5pm, except holidays
  2. The Vacancy Tax Office will review the documents you submit and contact you if further evidence, information, or clarification is required.
  3. At the end of the audit process, a letter will be provided advising you of the determination. If the audit is determined non-compliant, a supplementary tax notice will be issued assessing the Vacancy Tax with a due date of 34 days. 
  4. If you disagree with the audit determination, you will have an opportunity to dispute this by filing a Notice of Complaint.  

• Audit details

  • All declarations may be subject to audit for up to 2 calendar years after the date of declaration
  • Properties are selected for audit to determine the validity of the declaration made
  • Audits are selected using sampling methodologies in line with best practices for provincial and federal tax programs.
  • Audit notices are mailed to homeowners at the mailing address associated with the property per BC Assessment External website, opens in new tab
  • If selected for audit, you will be requested to confirm your declaration type and submit evidence in support of this declaration (Instructions on how to submit supporting evidence will be provided to you in the audit notification letter.) 
  • Section 5.4 of the Vacancy Tax By-law requires all property owners, upon request, to provide evidence to support their declarations (Failure to respond to the audit notice will result in a non-compliant audit determination and the Empty Homes Tax will be levied.)

  Note During audit, you will be advised if the documentation submitted is sufficient and appropriate to support the declaration. If the items submitted are determined insufficient or inappropriate, you will be invited to submit further evidence.

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• Freedom of Information and Protection of Privacy Act (FIPPA)

  The City of Vancouver takes its privacy and security obligations very seriously. All personal information in the City’s custody and control is protected in accordance with the Freedom of Information and Protection of Privacy Act (FIPPA). The Empty Homes Tax (EHT) Office, and the City as a whole, does not collect, use, disclose, store, secure, or dispose of personal information in any manner that is unauthorized by FIPPA. All information collected and used by the City in the course of administering the EHT is legally authorized by FIPPA as well as the Vancouver Charter, [SCB], c. 55 and Vancouver’s Vacancy Tax By-Law No. 11674. Additionally, the City has a full suite of policies and procedures to ensure the protection and security of personal information, and upon hire all employees are required to adhere to the City’s Code of Conduct which includes provisions requiring adherence to privacy laws and security policies.

  All information collected for EHT purposes is saved in a secured system located on City premises within the City of Vancouver and is used only for assessing the EHT case file. Access to EHT information is strictly limited to staff who require the information in order to verify declarations. No other staff members have access to this information, and no information is being disclosed or shared outside the City. Staff who handle this confidential information have received dedicated privacy training and have an in-depth knowledge of their obligations. Additionally, the EHT Office has actively engaged with the Privacy Office to ensure their processes are secure and privacy compliant.

  Declarants who are unable or choose not to use the online compliance website may visit City Hall for assistance and/or to provide copies of their supporting documents. For the purposes of audits and complaints, the City requests only the minimum number of documents required to verify a declaration, and as with other tax programs across the country, records are retained by the City to ensure that staff are able to fully and completely conduct their reviews. Records collected under the EHT Program are retained for the minimum period required to ensure integrity of the EHT assessment process. A new records classification has been developed to ensure that all personal information and evidence is purged within the shortest retention period required by EHT business processes and applicant needs. All documents are maintained and destroyed in accordance with our Corporate Records and Information Management Policy and the City’s Records Management By-law 9067.