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.
Owners will be able file a late property status declaration up to 5 years from the vacancy reference year and upon payment of a late filing penalty.
Amendments to the Vacancy Tax By-law, to reflect these changes, will need to be enacted by Council at a future meeting. Check back soon for more information.
Late declarations open
Late declaration for 2022 tax year due: July 3, 2024
Only one declaration is required per property each year.
Vancouver homeowners are required to submit a declaration each year to determine if their property is subject to the Empty Homes Tax.
Properties deemed or declared empty in the 2022 reference year will be subject to a tax of 3% of the property’s 2022 assessed taxable value.
Key dates
- Jan 1-Dec 31, 2022
Vacancy reference period - Feb 2, 2023
Declaration deadline - July 3, 2024
Final deadline for late declaration
Declare and review the rules and exemptions
Tax account
Access your tax account
The fastest and easiest way to access your account and property status declaration.
Set up an online account. You will need your access code. It can be found on your tax notice.
Get your property tax account balance. No login or registration required.
By-law notice
Understanding the tax
Note The Empty Homes Tax is also known as the Vacancy Tax and is imposed under the Vacancy Tax By-law No. 11674 PDF file (185 KB).
Note 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 for 2022: February 2, 2023
Empty Homes Tax payment for 2022: April 18, 2023
Need assistance?
Phone 3-1-1 for questions or interpretations.
(Outside Vancouver: 604-873-7000)
