Condo towers

Enforcement and penalties

Properties deemed or declared vacant in 2020 will be subject to a tax of 1.25% of the property’s assessed taxable value. The tax rate will increase to 3% for 2021.

Every owner of residential property is required to make a property status declaration each year to determine if the property is vacant and subject to the Empty Homes Tax.

Your property will be deemed vacant and subject to the tax, and you will be issued a $250 by-law ticket, if you fail to make a declaration by the due date. 

The Empty Homes Tax is also known as the Vacancy Tax and is imposed under the Vacancy Tax By-law No. 11674.

Empty Homes Tax due dates

Previous years' unpaid tax added to property tax bill: December 31, 2020

Declaration for 2020: February 2, 2021

Empty Homes Tax payment for 2020: April 16, 2021

Penalties and fines

Audit process

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).  If a mistake was made in your declaration and you are now being audited, it cannot be changed or cancelled.

  1. Upload evidence (We don't accept evidence by email.) If you are unable to upload evidence online, you can submit evidence: 
    • In-person at City Hall at 453 West 12th Ave, Vancouver
      (Write “ATT: Vacancy Tax Department” on the envelope, and deposit envelope in the brass mail box at the front door of City Hall.)
    • By registered mail to:
      City of Vancouver 
      Vacancy Tax Office 
      PO Box 7747 
      Vancouver, BC V6B 8R1
  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. 
  4. If you disagree with the audit determination, you will have an opportunity to dispute this by filing a Notice of Complaint.  

Submit a Notice of Complaint

Submit a Notice of Complaint if your property was determined vacant through an audit by the date on the supplementary tax notice.

Submit a request for external review

Submit a request for external review by the submission deadline on the Notice of Complaint determination letter.

Pay by-law notice

Review and pay your Vacancy Tax (Empty Homes Tax) by-law notice online, or pay by phone or in person.

Dispute by-law notice

What you need to know before you dispute a Vacancy Tax (Empty Homes Tax) by-law notice.

Evidence forms

Get and find out when you need a third-party Empty Homes Tax third-party consent form.

Questions about the Empty Homes Tax?

Read FAQ