Condo towers

Enforcement and penalties

2023 Empty Homes Tax program changes

On May 10, 2023, City Council voted to keep the EHT rate at 3% for 2023 and approved new or amended exemptions to improve the fairness and effectiveness of the EHT program. Learn about the new exemptions and deadline extensions

Residential property owners are required to make a property status declaration every year to determine whether their property will be subject to the Empty Homes Tax.

Learn more about:

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

Penalties and fines


Need assistance?

Read FAQ

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

Know of an empty home or property?