If you own a residential property in Vancouver, you must make an annual Empty Homes Tax declaration. Failure to declare can result in a bylaw ticket and a vacancy tax levy on your property. Check your property tax notice for your folio and access codes, and confirm your deadline directly on the City of Vancouver portal before you do anything else.
TL;DR:
- The City of Vancouver requires a declaration even if the property was occupied all year, with deadlines on February 3, 2026, and April 16, 2026, for taxes and levies.
- Separate exemptions, proof requirements, and deadlines exist for municipal, provincial, and federal vacancy programs, necessitating organized, distinct documentation for each.
- Common exemptions include principal residence, renting for at least 30 days, ongoing redevelopment, or owner incapacity, with evidence such as tenancy agreements, utility bills, or permits.
- Audits are triggered by mismatched records or random selection, and responses must be timely with thorough evidence; failure to comply risks a vacancy tax or penalties.
- Owners managing multiple properties or traveling frequently benefit from ongoing oversight services to ensure organized evidence and timely declaration compliance.
Table of Contents
- How the City, Province and federal programs differ
- Who must declare, timing and key deadlines
- Exemptions and the evidence you should prepare
- Audits, penalties and how to dispute a deemed vacancy
- Action plan: step-by-step checklist to comply now or remediate a late declaration
- How a concierge service supports compliance and evidence preparation
- Why proactive compliance matters for secondary and luxury homeowners
- Veil Concierge: property oversight and evidence preparation support
- FAQ
- Sources
How the City, Province and federal programs differ
Vancouver property owners are often surprised to learn that three separate governments run three separate vacancy programs, each with its own rules, deadlines and evidence requirements. The City of Vancouver Empty Homes Tax is a municipal by-law aimed at residential properties left unoccupied within city limits. The Province of British Columbia Speculation and Vacancy Tax applies in designated taxable areas across BC and targets a broader group, including non-resident and satellite owners. The federal Underused Housing Tax, administered by the Canada Revenue Agency, was a separate filing obligation again, though the CRA has confirmed that UHF filing and payment requirements do not apply for the 2025 calendar year and beyond.
- City by-law: municipal, targets vacant Vancouver residences specifically.
- Provincial tax: statutory, covers designated areas and weighs owner residency.
- Federal program: CRA-administered, historically tied to the 2022 through 2024 tax years only.
An exemption accepted by one program is never automatically recognized by another, so keep separate files for each.
Who must declare, timing and key deadlines
Every residential property owner in Vancouver must submit a property status declaration each year, even if you lived in the home for the entire reference period. The "reference period" is the calendar year the declaration covers, and it does not match the declaration deadline itself. For the 2025 reference year, the City of Vancouver's declaration deadline falls on February 3, 2026, with payment of any levy due April 16, 2026. The Province's Speculation and Vacancy Tax declaration is typically due March 31 for the prior tax year, according to the Province of British Columbia. Always confirm the current year's exact dates on the official portals, since they can shift slightly year to year.
To submit either declaration, you will need:
- Your property folio number from your tax notice.
- The access code or Letter ID mailed to you by the City or Province.
- A Declaration Code, where applicable, tied to your specific property.
Declaring late or not at all triggers penalties regardless of whether the home was actually occupied.
Exemptions and the evidence you should prepare
Several exemptions exist under the Vancouver by-law, and each one depends on specific, verifiable facts rather than a simple statement of intent. Common exemptions include: the property is your principal residence, it was rented for at least 30 consecutive days reaching six months or more in the year, it is undergoing redevelopment or major renovation under an active permit, the owner is in care or deceased, the property is subject to a court order restricting use, it is newly built inventory not yet occupied, or it is seasonally inaccessible.
Evidence requests during an audit commonly ask for:
- Signed tenancy agreements and a rent ledger showing payment dates.
- Utility bills or ICBC and government identification tied to the address.
- Building permits, employment contracts, court orders or income tax notices.
The City's own evidence and exemption guidance notes that complete records speed up audit resolution, while incomplete submissions cause delays. Build a single, organized folder for each property, updated as the year progresses rather than assembled after an audit notice arrives.
Pro Tip: Date-stamp every document you file, including utility printouts and rent receipts, so an auditor can match them directly to the reference period in question.
Audits, penalties and how to dispute a deemed vacancy
Audits are typically triggered by a declared exemption, a mismatch between declaration history and property records, or random selection. Owners selected for review receive a written request specifying what evidence to submit and a response window.
- Gather and submit the requested documents within the City's stated timeline, since missed deadlines can convert a review into a deemed vacancy.
- If your property is deemed vacant, the City may apply a 3% vacancy tax on the 2025 reference-year assessed taxable value, added directly to your property tax bill.
- A missed declaration alone can draw a $250 bylaw notice, separate from any vacancy tax levy, under the Vacancy Tax By-law 11674.
- If you disagree with a deemed vacancy, you can file a Notice of Complaint through the City's review process, supplying the documentary evidence that supports your exemption claim.
- A rejected complaint typically allows a further appeal window, so track every deadline in writing rather than relying on verbal confirmation.
Action plan: step-by-step checklist to comply now or remediate a late declaration
A clear, ordered process keeps you from missing a deadline twice in the same year.
- Confirm whether your property sits in a provincial taxable area and locate your folio number and Letter ID from your tax notice.
- Complete the applicable online declaration, City or Province, before the stated deadline, declaring even if the home was occupied the whole year.
- If you missed a deadline, file the late declaration immediately, pay any applied penalty, and begin assembling evidence to support a reversal request.
- Keep tenancy agreements, utility printouts, employment letters and contractor permits on file for at least five years, since audits can reach back.
- If audited, respond within the stated window and consider professional help from a notary for sworn statements, an accountant for tax matters, or a concierge service to collate documents on your behalf.
Pro Tip: A sworn affidavit of residence prepared by a notary can carry real weight in a review when your other documentation is thin.
How a concierge service supports compliance and evidence preparation
Owners of secondary or high-value properties often travel for extended periods, which makes same-day evidence gathering difficult when an audit notice arrives. Veil Concierge's property oversight services include scheduled residence checks with documented visit logs, contractor and maintenance coordination, mail and package management, and arrival and departure preparation. Each of these activities produces a dated record: a maintenance invoice, a logged visit, a utility confirmation, that can support a declaration or an audit response.
For an owner managing a property from out of province or overseas, this kind of ongoing documentation means evidence already exists before a request ever lands, rather than being reconstructed under deadline pressure.
Why proactive compliance matters for secondary and luxury homeowners
Non-declaration is never a minor oversight. A missed deadline or a deemed vacancy on a high-value Vancouver property can mean a tax levy running into real money, layered onto an existing bylaw fine. The safest position is a single, organized evidence folder maintained year-round, updated before each program's deadline rather than scrambled together after an audit notice arrives.
— Veil
Veil Concierge: property oversight and evidence preparation support
Owners who want a managed approach to the kind of ongoing documentation that compliance requires can turn to Veil Concierge's Comprehensive Home Management and Veil Home Setups services. Scheduled residence checks, contractor supervision and mail handling each generate dated records that support a declaration or respond to an audit request, without the owner having to coordinate every visit personally.
- Comprehensive Home Management keeps a documented record of visits, maintenance and vendor coordination across the year.
- Veil Home Setups establishes the systems and schedules that make ongoing record-keeping routine rather than reactive.
- A single point of contact coordinates these services discreetly, leaving the official City and Province declarations to be filed by the owner.
This is a paid, optional service: it supports your compliance workload, but the declarations themselves remain the owner's responsibility. Enquire through Veilconcierge to discuss a managed oversight arrangement for your property.
FAQ
How much is the empty homes tax in Vancouver?
For properties deemed vacant in the 2025 reference year, the City of Vancouver applies a 3% tax on the assessed taxable value of the property. This is separate from any bylaw fine for a missed declaration.
How do I avoid the empty homes tax in BC?
You avoid the Vancouver tax by declaring your property status annually and qualifying for a recognized exemption, such as using it as a principal residence or renting it for the required minimum period. In designated areas, the Province's Speculation and Vacancy Tax has its own separate declaration and exemption rules that you must meet independently.
Can I be exempt from the empty homes tax in Vancouver?
Yes, common exemptions include principal residence status, a qualifying rental tenancy, active redevelopment under permit, or circumstances such as the owner being in care or under a court order. The City's evidence and exemption guidance lists the documentation typically required to support each exemption.
What documents does an audit typically request?
Auditors commonly request tenancy agreements, rent ledgers, utility bills, employment letters, building permits or government identification tied to the property address. Keeping these organized by year, as outlined in the City's pamphlet guidance, reduces delays if you are selected for review.
Does the federal Underused Housing Tax still apply?
No, the CRA has confirmed that Underused Housing Tax filing and payment requirements do not apply for the 2025 calendar year and subsequent years. It previously applied to the 2022 through 2024 tax years for specific owner categories.
Sources
- Empty Homes Tax | City of Vancouver
- Speculation and vacancy tax - Province of British Columbia
- Canada