2023 Empty Homes Tax program changes
On May 10, 2023, City Council voted to keep the EHT rate at 3% for 2023 and approved new or amended exemptions to improve the fairness and effectiveness of the EHT program. Learn about the new exemptions and deadline extensions
Declaration for 2023 tax year due: February 2, 2024
Only one declaration is required per property each year.
The Empty Homes Tax was started in 2017 to help address housing affordability and availability challenges in Vancouver.
Vancouver homeowners are required to submit a declaration each year to determine if their property is subject to the Empty Homes Tax.
Properties deemed or declared empty in the 2023 reference year will be subject to a tax of 3% of the property’s 2023 assessed taxable value.
- Jan 1-Dec 31, 2023
Vacancy reference period
- Feb 2, 2024
- July 3, 2025
Final deadline without penalty
Declare and review the rules and exemptions
Access your tax account
The fastest and easiest way to access your account and property status declaration.
Set up an online account. You will need your access code. It can be found on your tax notice.
Get your property tax account balance. No login or registration required.
Understanding the tax
Note The Empty Homes Tax is also known as the Vacancy Tax and is imposed under the Vacancy Tax By-law No. 11674 PDF file (185 KB).
Note Clarifications to the Vacancy Tax By-law may be made throughout the year. By-law amendments come into effect for the reference years specified in the by-law. Review the by-law amendments
Empty Homes Tax due dates
Previous years' unpaid tax added to property tax bill: December 31, 2023
Declaration deadline for 2023: February 2, 2024
Empty Homes Tax payment for 2023: April 15, 2024
Late declaration deadline following submission of acceptable evidence: July 5, 2028
Phone 3-1-1 for questions or interpretations.
(Outside Vancouver: 604-873-7000)