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Will your home be taxed

Properties deemed vacant will be subject to a tax of 1% of the property’s assessed taxable value.

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 will have to make a property status declaration each year. This will determine if the property is subject to the Empty Homes Tax, also known as the Vacancy Tax.

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 current year
  • Rented for at least six months of the current year, in periods of 30 or more consecutive days
  • Meeting the criteria for one of the exemptions 

See if the tax applies to you

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 Bylaw  (183 KB), the latter will prevail.

Questions about the Empty Homes Tax?

Read our FAQ


Exemptions to the tax and the evidence you must provide.

Principal residence

Definition of principal residence and how it applies to you. Evidence you will be required to provide if asked.

Second home

Home used only intermittently, held as an investment, or occupied by family member or friend.

Buying and selling property

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

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.

Properties with multiple dwellings

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

Under construction or redevelopment

Home or property under construction or redevelopment.

Vacant land

Residential property that is vacant land.

What to do if your property is currently empty or underutilized

If you do not qualify for an exemption, several options are available to you in 2018:

  • Become a landlord by renting your property for at least six months of the year, in periods of 30 or more consecutive days
  • Enlist a property management firm to rent your property on a long-term or periodic basis
  • Invite a family member or friend to occupy your property as his/her principal residence for at least six months of the current year
  • Occupy your property as your principal residence for at least six months of the current year
  • Keep your property as-is and pay the Empty Homes Tax
  • Sell your property

LandlordBC can provide you with the knowledge and tools you need for renting out your home.

Learn more

Empty Homes Tax questionnaire