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Submit a request for external review

You can submit a request for external review only if you have submitted a Notice of Complaint and it has been determined that your property remains subject to the tax.

A request for external review can only be submitted if you have:

  • Submitted a Notice of Complaint
  • Received your Notice of Complaint determination letter stating that your property remains subject to the Empty Homes Tax (Vacancy Tax)

Empty Homes Tax due dates 

Empty Homes Tax payment for 2023: April 15, 2024

Declaration deadline for 2023: February 2, 2024

A request for review is due 90 days after the issue date on the Notice of Complaint determination letter.

Before you begin your request for external review

Please review What to expect.

To submit a request for external review, you will need:

You may give permission for someone to submit your request for external review on your behalf.

Submit a request for review

What to expect

By filing a Request for Review, you are requesting that an external third party Vacancy Tax Review Panel review your declaration and any evidence or information submitted to determine whether your property should be subject to the Empty Homes Tax.  

If your review is accepted (property is determined not to be subject to Empty Homes Tax):

  • Your Empty Homes Tax and 5% late penalty (if applicable) will be cancelled
  • Start the refund process if you already paid the Empty Homes Tax before the review determination letter was issued using our online form

If you do not pay your balance prior to the payment due date and your review is not accepted:

Your Empty Homes Tax will be due immediately plus the 5% late penalty.

Who will be making a determination for review requests:

All external review determinations are made by the Vacancy Tax Review Panel an independent third party who is not employed by, or otherwise affiliated with the City of Vancouver.  

This is the last appeal stage to determine the property status. The Vacancy Tax Review Panel’s determination is final.