Vancouver Empty Home Tax Summary

Vancouver Empty Home Tax | Vancouver Vacancy Tax | Dexter Property Management 

Property Status Declaration: Starting January 2017 and due by February 2, 2018

Empty Homes Tax Payment: Due by April 16, 2018 for 2017 Tax Year

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

Tax will be equal to 1% of the property’s assessed value

Properties not subject to Empty Home Tax:

• Being used as a principal residence by the owner or his/her family member
• Rented for a total of 180 days of the year, in periods of at least 30 consecutive days
• Meeting the criteria for one of the permissible exemptions listed below

Permissible Exemptions:

• Your home is being used a minimum six months of the year for work purposes within the City of Vancouver, with your principal residence elsewhere
  • Must provide address of your principal residence, contact information for Vancouver employer, letter from Vancouver employer confirming full time employment status and required physical presence for purposes of work
• You or your tenant is receiving long-term, in-patient, medical or supportive care
  • Contact information for care facility and letter from care facility confirming property owner is under-going care
• The owner is deceased and a grant of probate or administration is pending
  • Provide copy of death certificate
• The ownership of the property changed during the year
  • Provide a copy of the contract of purchase and sale
• The property is undergoing major renovations, or is under construction or redevelopment and permits have been issued
  • Short description of redevelopment and permit number
• The property was subject to strata rental restrictions as of November 16, 2016
  • Provide copy of strata bylaws and letter from strata council confirming rentals are at the maximum and the property in question is on the waiting list
  • Any strata bylaw enacted after November 16, 2016 will not allow for an exemption by the property owner
• The property is under a court order prohibiting occupancy
  • Provide a copy of the court order
• The property’s use is limited to vehicle parking or the shape, size or other aspect of the property precludes the ability to construct a residential building

Penalties and Fines:

• Failure to self-declare will result in the tax applied in the year following, with the amount added to the property tax bill
• Late and unpaid Empty Home Taxes are subject to late payment penalty of 5%, daily interest on arrears and the tax sale process
• False declarations will result in fines up to $10,000 per day in addition to payment of the tax
• Properties may be audited and documentation and support of exemptions will be requested

City of Vancouver Empty Home Tax PDF