Enforcement and penalties

Penalties and fines

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  A declaration was not submitted

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

  • A $250.00 penalty for being in contravention of section 5.2 of the Vacancy Tax ByLaw  (183 KB)
  • The property being deemed vacant and subject to a tax of 1% of the property’s assessed taxable value
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  ​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
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  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 process

Property status declarations may be subject to an audit process, in line with best practices for provincial and federal tax programs. 

If your property is selected for an audit, you will be asked to provide evidence in support of your declaration. ( This documentation is not required at the time of declaration and will only be requested if the property is selected for audit.)

 Audit evidence must be relevant for the applicable reference period (January 1 – December 31).

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  Evidence required if the audited property a principal residence

  Types of evidence that can be submitted in support of a declaration include (but are not limited to):

  • ICBC vehicle insurance and registration
  • Government-issued personal identification, including, driver’s licence, BCID card, and British Columbia Services Card
  • Medical Services Plan invoice
  • Income tax returns and notices of assessment
  • Employment contracts, pay statements, or records of employment
  • Insurance certificates for homeowner's(s') insurance

   If the occupant's personal information is not registered to the property's address, they could fail an audit, and the property could then be subject to the tax.

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  Evidence required if the audited property is rented

  To declare that your property is rented, it must be occupied by a tenant for at least six months of the current year. This requirement can be met through either:

  • A long-term lease (minimum of six months in duration); or,
  • A combination of rental periods, each lasting 30 or more consecutive days, for a total of at least six months of tenancy

   This exemption applies to properties that were occupied for residential purposes. This exemption does not apply to properties that are rented and being used solely as office space.

  Types of evidence that can be submitted in support of a declaration include (but are not limited to):

  • Tenancy agreement(s)
  • Bank statements showing reoccurring rental income
  • Insurance certificates for tenants insurance
  • Information from a long-term tenant proving occupancy
  • Income tax returns or notices of assessment stating rental income
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  Evidence required if the audited property is eligible for an exemption

  Types of evidence that can be submitted in support of a declaration include (but are not limited to):

  Exemption type	Exemption details	Examples of acceptable evidence
  Occupancy for full-time work	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 must require physical presence in Greater Vancouver.  Greater Vancouver as defined in the Vacancy Tax Bylaw  (183 KB) refers to: Village of Anmore Village of Belcarra City of Burnaby City of Coquitlam City of Delta City of Langley Township of Langley Village of Lion’s Bay City of Maple Ridge City of New Westminster City of North Vancouver District of North Vancouver City of Pitt Meadows City of Port Coquitlam City of Port Moody City of Richmond City of Surrey Tsawwassen First Nation City of Vancouver District of West Vancouver City of White Rock University Endowment Lands University of British Columbia	Address of your principal residence Contact information for Vancouver employer Letter from Vancouver employer confirming full time employment status and required physical presence for purposes of work
  Owner in care	Your property was unoccupied for more than six months because you or your tenant was 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.	Contact information for care facility Letter from care facility confirming you or your tenant is undergoing medical/ supportive care
  Estate of deceased	The property was unoccupied for more than six months because the registered owner is deceased and a grant of probate or administration of the estate was pending.	Death certificate of registered owner
  Transfer of property	The property title was transferred during the year.	Title search or certificate of title showing the date that title was transferred
  Undergoing redevelopment or major renovations	Your property was unoccupied for more than six months because: The property was undergoing redevelopment or major renovations where permits: had been issued and were being carried out diligently and without delay, or were under review for redevelopment of vacant land or the conservation of heritage property. Or, the property is vacant and part of a phased development which has: A rezoning application under review Approved rezoning with permits under review Approved rezoning where construction has commenced	Short description of renovation/ redevelopment project Building or development permit number
  Strata rental restriction	Your property was unoccupied for more than six months because it was subject to a strata rental bylaw as of November 16, 2016: that prohibited rentals or restricted the number of units that may be rented, and the maximum allowable number of rentals had already been reached.	Copy of strata bylaws Letter from strata council confirming the maximum number of units have been rented Copy of waitlist confirming owner attempted to rent the property
  Court order	Your property was unoccupied for more than six months because the property was under one of the following: A court order Court proceedings An order of a governmental authority prohibiting occupancy Actions to permit occupancy were carried out diligently and without delay, in accordance with any timelines in the order.	Copy of the court order In cases where an order or a governmental authority prohibits occupancy, the owner must be able to show that they have acted diligently to meet the requirements of the order.
  Limited use residential property	Your property was unoccupied for more than six months because the use of the property was limited to one of the following: Vehicle parking A result of the size, shape, or other inherent limitation of the parcel, a residential building could not be constructed	Land survey or legal description of parcel that clearly illustrates the limiting aspects of the property