When to apply
If you qualify for the program, you can submit an application to defer your unpaid property taxes between early May and December 31 of the current taxation year. However, we recommend applying after you receive your property tax notice and before your property taxes are due. If you didn't receive your tax notice by the end of June, contact your property tax office.
If you're a resident of the City of Vancouver, see below.
Instructions for City of Vancouver residents with two property tax billing periods
If you’re a City of Vancouver resident with two property tax billing periods, you can do one of the following:
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Pay your advance tax notice amount before the designated tax due date to avoid any penalties. Wait until you receive your main tax notice and apply to defer only that portion, or
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Pay the late filing penalty fee (5%) to the City of Vancouver for not paying the advance tax notice amount. Wait until you receive your main tax notice and apply to defer the advance and main tax notice amounts
In subsequent years, your November advance tax notice will indicate you have a zero balance and your June tax notice will include the advance and main tax notice amounts. You may defer both portions without being penalized as long as you continue to qualify for tax deferment and you renew your application on or before the July tax due date.
If you chose to automatically renew your tax deferment application, your deferral will be processed automatically for the July tax due date and you’ll receive a statement of account each year in May. Remember to apply for your home owner grant before the tax due date, if applicable.
Deferment applications for the current year are not accepted past December 31 and we do not accept early applications for the following year.
If you apply outside of the recommended application time
Applications are only open from May through to December 31 each year. Applications received between January and the end of April for the current tax year will be cancelled. Here's what you can expect if you apply outside of the recommended application time:
You applied before receiving your property tax notice
If you applied in May, but before you received your property tax notice, your application will be held until the current year’s property tax information is available from your municipality.
You applied after property taxes are due
If you applied after your property taxes are due, you must pay any late payment penalties to your municipality. Only your current year’s taxes classed as residential (class 1) and residential and farm (class 1 and 9) will be deferred. Property taxes for classes 2 to 8 must be paid directly to your municipality and cannot be deferred.
You applied before property taxes are due but your application was approved after the due date
If you applied before property taxes are due but your application was approved after the due date, you won't be charged late payment penalties on the deferred taxes. However, if we find you aren’t eligible for deferment or authorization is not provided by all registered owners and it's past the property tax due date, then your property tax office may charge you late payment penalties on the unpaid taxes. Applications are done in the order they are received. They may take several months to review and process. To check you application status, refer Step 5.
Late payment penalties
Your property tax office may charge you a late payment penalty if:
- Your application isn't approved and it’s past the property tax due date
- Your application is withdrawn or rejected for any reason by yourself or by the Tax Deferment Office after the tax due date
Late payment penalties are applied after the tax due date and are legislative and cannot be waived or removed.
Resources for more information
You can read the following resources for more details about the property tax deferment program: