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Will your home be taxed

Homes that are deemed empty will be subject to a tax of 1% of the property’s assessed taxable value.

Empty Homes Tax due dates

Property status declaration (for 2017): February 2, 2018

Empty Homes Tax payment: April 16, 2018

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

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Every owner of residential property will have to make a property status declaration for the 2017 calendar year. This will determine if the property is subject to the Empty Homes Tax, also known as the Vacancy Tax.

In December, you will receive instructions outlining how to make this declaration, which will be due by February 2, 2018.

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 a friend 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.

Second home

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

Renting and listing for sale

Rental restrictions, legal ownership, or unable to rent or sell.

Properties with multiple dwellings

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

Under construction or redevelopment

Home or property under construction or redevelopment.

What to do if your property is currently empty or under-utilized

Declaring your property status

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

Learn more

Empty Homes Tax questionnaire