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Evidence and exemptions: Will your home be taxed?

What you need to know

This content is for informational purposes only. It is not intended as advice or a determination of whether your property will be subject to the Empty Homes Tax. If there is any discrepancy between the information provided here and the provisions of the Vacancy Tax By-law  (183 KB), the latter will prevail.

See if the tax applies to you

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.

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.

The Empty Homes Tax rate for the 2023 tax year will increase to 5% of the assessed taxable value.

The Province of BC's Speculation and Vacancy Tax  is in addition to the City's Empty Homes Tax. If you own residential property in Vancouver, you may have to pay both taxes

Properties not subject to the tax

Exemptions

As a property owner, you will not be subject to the tax if you are eligible for one of the exemptions listed below. If you claim one of the following exemptions, you must be able to provide evidence that validates your declaration if selected for audit.

Clarifications and amendments to the Vacancy Tax By-law have been made since it was enacted on November 16, 2016. 

Documentary evidence is not required at the time of declaration and will only be requested if the property is selected for audit.

Scenarios: What is and isn't subject to the tax

Use this guide to understand the different property status scenarios, and whether the tax applies.

Principal residence

Second home

If a property is unoccupied for more than six months of the current year, it will be subject to the tax unless an exemption applies.

Review how the tax affects secondary homes (100 KB)

Under construction or redevelopment

If a property is unoccupied for more than six months of the current year, it will be subject to the tax unless an exemption applies.

Vacant land

Vacant unimproved residential properties that are not in the development process will be subject to the tax unless an exemption applies.

Buying and selling property

Transfer of property, folio numbers and access codes, and how to declare a sold property.

Properties that have had a transfer of legal ownership during the tax year will not be subject to the tax; however, the current registered owner is still required to submit a property status declaration.

FAQ: How the tax affects real estate and property transfer

Renting and listing for sale

Rental restrictions, legal ownership, or unable to rent or sell. Evidence required for a property that is tenanted (rented) and is selected for audit.

If a property is unoccupied for more than six months of the current year, it will be subject to the tax unless an exemption applies.

Properties with multiple dwellings 

Stratified and non-stratified duplexes, leasehold properties, and more.

If a property is unoccupied for more than six months of the current year, it will be subject to the tax unless an exemption applies.

Questions about the Empty Homes Tax?

Read FAQ

Empty Homes Tax due dates

Previous years' unpaid tax added to property tax bill: December 31, 2022

Declaration for 2022: February 2, 2023

Empty Homes Tax payment for 2022: April 14, 2023

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.

Get your property tax account balance. No login or registration required.