Empty Homes Tax

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

Key dates

  1.  Jan 1-Dec 31, 2023
    Vacancy reference period
  2.  Feb 2, 2024
    Declaration deadline
  3.  July 3, 2025
    Final deadline without penalty

Declare and review the rules and exemptions

Declaring your property status

Submit your Empty Homes Tax (Vacancy Tax) property status declaration.

Evidence and exemptions

Determine if your property will be subject to the Empty Homes Tax (Vacancy Tax).

Enforcement and penalties

Find out how the tax is enforced, about the audit process, how to submit a Notice of Complaint/request for review, or pay/dispute a bylaw notice.

Tax account

Paying your taxes

Pay your property tax and Empty Homes Tax (Vacancy Tax). Get information on ways to pay your taxes.

Access your tax account

The fastest and easiest way to access your account and property status declaration.

Log in to your account

Set up an online account. You will need your access code. It can be found on your tax notice.

By-law notice

Dispute by-law notice

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

Pay by-law notice

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

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.

Understanding the tax

Frequently asked questions

View a list of questions, answers, and definitions about the Empty Homes Tax (Vacancy Tax).

Purpose of the Empty Homes Tax

Learn about the tax, why it was introduced, review the annual report, and more.

The Empty Homes Tax is also known as the Vacancy Tax and is imposed under the Vacancy Tax By-law No. 11674 (185 KB).

Clarifications to the Vacancy Tax By-law may be made throughout the year. By-law amendments come into effect for the reference years specified in the by-law. Review the by-law amendments

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

Need assistance?

Review FAQ

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