Vancouver’s Empty Home’s Tax – declarations due by February 2, 2021

[ – 2020]

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, 2020

Properties deemed or declared vacant will be subject to a tax of 1.25% of the property’s assessed taxable value. The city said the tax will climb to three per cent for the 2021 tax year.

Each year, every owner of residential property needs to make a property status declaration. This will determine if the property is subject to the Empty Homes Tax, also known as the Vacancy Tax.

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

Most properties will not be subject to the Empty Homes Tax, including those:

  • Used as a principal residence by the owner, his/her family member or friend, or other permitted occupier for at least six months of the vacancy reference year
  • Rented for residential purposes for at least six months of the vacancy reference year, in periods of 30 or more consecutive days
  • Meeting the criteria for one of the exemptions 

Exemptions and scenarios that may apply to you

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.

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