Home > Home, property, and development > Taxes > Empty Homes Tax > Frequently asked questions

Empty Homes Tax FAQ

Read through our pages, and still have a question about the Empty Homes Tax? View a list of questions and definitions about the Empty Homes Tax, also known as the Vacancy Tax:

Empty Homes Tax declaration due date

Declaration for 2017:  February 2, 2018

Empty Homes Tax payment: April 16, 2018

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

How to submit your declaration

About the tax

What is the Empty Homes Tax?

What is the purpose of the Empty Homes Tax?

How is the Empty Homes tax calculated?

Who will be affected by the Empty Homes Tax?

Does the Empty Homes Tax apply to all residential properties in the Lower Mainland? 

Where will the revenue from the Empty Homes Tax go?

Definitions of words or phrases

What is a “vacant” or an “empty” property?

What is a “principal residence”?

What is a “parcel”?

What is meant by the “vacancy reference period”?

Second homes

Owner travelling or lives elsewhere

Property is not the owner's principal residence

Unable to find a tenant

Not a principal residence, but work in Vancouver

Property exemptions

Court order

Strata restrictions

Limited property use

Medical care

Property uninhabitable

Under construction

Leased land 

Listed for sale or transferred

Owner passed away

Can't find your question in our FAQ?

Tell us about it now!