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Enforcement and penalties

Empty Homes Tax due dates

Empty Homes Tax payment for 2017: 
April 16, 2018

Notice of Complaint for 2017:
April 16, 2018

Unpaid tax added to property tax bill: December 31, 2018

Declaration for 2018: February 4, 2019

Every owner of residential property is required to make a property status declaration each year to determine if the property is vacant and subject to the Empty Homes Tax.

Homes that are deemed vacant will be charged a tax of 1% of the property’s assessed taxable value.

Your property will be deemed vacant and subject to the tax, and you will be charged a $250 penalty, if you fail to make a declaration by the due date. 

 The Empty Homes Tax is also known as the Vacancy Tax and is imposed under the Vacancy Tax Bylaw No. 11674.

Penalties and fines

A declaration was not submitted

​Late and unpaid tax

False declarations

Audit process

Property status declarations may be subject to an audit process, in line with best practices for provincial and federal tax programs. 

If your property is selected for an audit, you will be asked to provide evidence in support of your declaration. ( This documentation is not required at the time of declaration and will only be requested if the property is selected for audit.)

 Audit evidence must be relevant for the applicable reference period (January 1 – December 31).

Evidence required if the audited property a principal residence

Evidence required if the audited property is rented

Evidence required if the audited property is eligible for an exemption

Submit a Notice of Complaint

Submit a Notice of Complaint for 2017 by April 16, 2018, or the date indicated on any supplementary tax notice.

Submit a request for review

Submit a request for review for 2017 if you have submitted a Notice of Complaint.

Pay bylaw notice

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

Dispute bylaw notice

Make an informed decision. What you need to know before you dispute a Vacancy Tax (Empty Homes Tax) bylaw notice.

Questions about the Empty Homes Tax?

Read our FAQ

Submit a Notice of Complaint Pay bylaw noticeDispute bylaw notice