Apply for or renew a property tax deferment program application

Eligible property owners may defer the property taxes they owe

Eligibility

If you’re unable to pay your property taxes this year, you may be able to defer your property taxes if you qualify for one of the following property tax deferment programs:

  • Regular Program
  • Families with Children Program

Regular Program

You may qualify for the Regular Program if you’re one of the of the following: 

  • 55 or older during the current year
  • A surviving spouse of any age
  • A person with disabilities

You must also meet applicant, property and equity qualifications to be eligible for the Regular Program:

 

Applicant qualifications

To qualify for this program, you must:

  • Be a Canadian citizen or permanent resident of Canada
  • Be a registered owner of the property
  • Have lived in B.C. for at least one year prior to applying
  • Pay property taxes for the residence to a municipality or the province
  • Have paid all previous years' property taxes, utility user fees, penalties and interest

You must also be either:

  • Aged 55 or older this year (only one owner must be 55 or older any time during the current calendar year)
  • A surviving spouse of any age who isn't currently the spouse of another person
  • Designated as a person with disabilities under the Employment and Assistance for Persons with Disabilities Act
  • A person with disabilities and, in the opinion of a physician, your severe mental or physical impairment:
    • Is likely to continue for at least two years
    • Directly and significantly restricts your ability to perform daily living activities, either continuously or periodically for extended periods, and
    • As a result of those restrictions, requires you to have an assistive device, the significant help or supervision of another person, or the services of an assistance animal to perform those activities
 

Property qualifications

To qualify for this program, your eligible property must:

  • Be your principal residence (where you live and conduct your daily activities)
  • Be taxed as residential (class 1) or residential and farm (class 1 and 9)
 

Equity requirements

You must have and maintain a minimum equity of 25% of the property's assessed value. This means that all charges registered against your property plus the amount of taxes you want to defer can’t be more than 75% of the BC Assessment value of your property in the year you apply.

If you have a secured debt on your property, such as a mortgage or a line of credit, contact your lender before you apply to ensure your approval into the tax deferment program doesn't conflict with the terms of your loan.

Find out how your equity is calculated.

If you meet all the above criteria, there are some instances where you may not be eligible for the program. See other eligibility criteria for more information.

Families with Children Program

You may qualify for the Families with Children Program if you're a parent, stepparent or financially supporting a child.

You must also meet applicant, property and equity qualifications to be eligible for the Families with Children Program:

 

Applicant qualifications

To qualify for this program you must:

  • Be a Canadian citizen or permanent resident of Canada
  • Be a registered owner of the property
  • Have lived in B.C. for at least one year prior to applying
  • Pay property taxes for the residence to a municipality or the province, and
  • Have paid all previous years' property taxes, utility user fees, penalties and interest

You must also be financially supporting either:

  • A child who is under the age of 18 and living with you full time or part time or who doesn't live with you but you pay support for the child
  • Your own child or stepchild of any age who is attending an educational institution (e.g. college or university)
  • Your own child or stepchild of any age who is designated as a person with disabilities under the Employment and Assistance for Persons with Disabilities Act
  • Your own child or stepchild of any age who, in the opinion of a physician, has a severe mental or physical impairment that:
    • Is likely to continue for at least two years 
    • Directly and significantly restricts their ability to perform daily living activities, either continuously or periodically for extended periods, and
    • As a result of those restrictions, they require an assistive device, the significant help or supervision of another person, or the services of an assistance animal to help perform those activities

You may need to show proof that you're financially supporting a child under the age of 18 who doesn’t live with you.

 

Property qualifications

To qualify for this program, your eligible property must:

  • Be your principal residence (where you live and conduct your daily activities)
  • Be taxed as residential (class 1) or residential and farm (class 1 and 9)
 

Equity requirements

You must have and maintain a minimum equity of 15% of the property's assessed value. This means that all charges registered against your property plus the amount of taxes you want to defer can’t be more than 85% of the BC Assessment value of your property in the year you apply.

If you have a secured debt on your property, such as a mortgage or a line of credit, contact your lender before you apply to ensure your approval into the tax deferment program doesn't conflict with the terms of your loan.

Find out how your equity is calculated.

If you meet all the above criteria, there are some instances where you may not be eligible for the program. See other eligible criteria below for more information.

Other eligibility criteria

 

Instances where you may not be able to defer your property taxes

You or your property may not be eligible for the property tax deferment program if:

  • Your current year property taxes have already been paid in full
  • You have any debt owing from the previous taxation year, such as unpaid property taxes, penalties, utility fees, unclaimed home owner grant (if eligible) or interest
  • You have a Duplicate Indefeasible Title on your property title
  • It's a second residence like a cottage, summer home or rental home
  • Your residence isn't taxed as a residential (class 1) or residential (class 1) and farm (class 9) improvement
    • Property taxes for classes 2 - 8 must be paid directly to your municipality and cannot be deferred
  • You pay the property taxes for the residence to a First Nation or your property is leased from a First Nation, Municipality, or the Crown
  • The property’s parcel identifier number (PID) starts with 9
  • Manufactured homes without a current year fire insurance policy and no land value from BC Assessment
  • The property title is entirely in the name of the executor/executrix, or an administrator of the deceased owner's estate
  • The property title is entirely in trust. If the property title is partially in trust, contact our office to confirm eligibility before applying
  • The property is leased from the Crown or Municipality
  • The property title is entirely in the name of a corporation
  • It's a float home or a home on stilts that doesn't have a property title registered with the Land Title Office
  • It has a Caveat other than Public Guardian and Trustee
  • It has a Certificate of Pending Litigation or an Injunction
  • It has a judgment registered on title (judgments expire two years after registration or renewal unless they are non-expiring)
  • You are currently in the process of subdividing your property

Contact your lender prior to applying to ensure approval into the program does not conflict with the terms of your loan.

If there's an option to purchase on the property title, the property may not qualify for deferment. Contact us for more information before you apply.

If you're thinking of selling your home or your home is listed for sale, contact us to find out if you're eligible to defer your property taxes.

Overview

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: 

  1. 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

  2. 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:

Application Steps

1

Before you apply or renew

Before you apply or renew your deferment application, check below to make sure you're ready.

 

What you need to do or verify

  1. Make sure you meet all program qualifications
  2. Remove deceased registered owners from the property title
  3. Pay debt owing from previous taxation years:
    • Unpaid property taxes
    • Penalties
    • Utility fees
    • Unclaimed home owner grant (if eligible)
    • Interest
  4. Don't pay your current year taxes or you’ll have to apply the following year
    • Note: Only property classifications for Residential (01), and Residential and Farm (01/09) are deferrable. All other property classifications must be paid to your property tax office
  5. Claim your home owner grant, if eligible, when you receive your annual property tax notice
  6. Cancel any automatic payments being made to your property tax account so your current year taxes remain unpaid at the time of deferment
  7. If you have a mortgage or a line of credit, ensure your approval into the program doesn't conflict with the terms of your loan
  8. Contact all registered owners to provide their authorization for the program once you submit your online application. Refer to Step 4 below.

2

Information and documents you'll need

 

Information you'll need

  • Your jurisdiction and roll number (also called a folio number or account number)
    • These can be found on your property tax notice or your BC Assessment notice issued each January
  • Your social insurance number (SIN)
  • Your date of birth
  • Digital copies of supporting documentation, if necessary
  • Your PTD number (renewals only)

We verify your citizenship, equity and residence with your SIN and date of birth. This is a loan program and is very similar to the process of asking for a loan at your financial institution.
Your personal information is encrypted at the time of entry to ensure your information is kept secure.

 

Documents you may need to refer to

The application has a built-in equity calculator to confirm your eligibility. Having the following documents available may help you answer the equity questions: 

  • Current notice from BC Assessment 
  • Current mortgage statement
  • Line of credit statement indicating the credit limit (not the amount owning)
  • Home insurance documents
3

The process to apply or renew your tax deferment application

You can apply for tax deferment or renew your application between May and December 31 each year. 

Ensure you meet all eligibility requirements and have the information you need ready before you apply or renew an application.

You may need to submit supporting documentation with your application if you’re applying:

  • On behalf of a registered owner
  • As a surviving spouse (Regular Program only)
  • As a person with disabilities or as a parent or stepparent of a person with disabilities

When you apply, you may set up automatic renewal for subsequent years.

 

If you have automatic renewal set up already

If your automatic renewal is set up, you don't need to submit an application. Our office will determine if you meet the program requirements and may contact you by email or mail requesting additional information. 

Requested information is due 30 days from the date the email request was sent or when the letter was issued. If the requested information isn't received by the due date, your application will be cancelled and late penalties will apply if it's after your property tax due date.

Note: Approved renewals are not issued an approval letter. You can verify your renewal status online, or if you have an eTaxBC logon.

Renewal applications will be cancelled and our office won't pay your property taxes if we verify the applicant is no longer eligible for the program. Some examples include:

  • Your current year taxes have been paid by you, or your lender
  • The applicant has moved off the property
  • The applicant has passed away

Find out more about:

Important: If there are multiple registered owners, complete Step 4 below after you apply.

Switching Programs: You can apply online to switch programs. Familiarize yourself with the program eligibility, equity requirement, interest rates and fees (if applicable). If approved, your original program will be placed on hold and will accrue monthly interest until paid in full. Refer to Interest and fees for each program.

4

Make sure all registered owners agree to defer property taxes

If there’s more than one registered owner or authorized representative of the property, they each must agree to the application’s terms and conditions.

For them to agree, you must share the following information with them:

Each registered owner or authorized representative must enter into an agreement and agree to the terms and conditions within 28 days of the application date.

Your application will not be processed until all owners enter into the agreement.

A reminder letter will be mailed to the address you provided on your application 14 days after you apply if the other owners have not yet entered into the agreement.

Your application will be cancelled if each owner does not enter into the agreement within the 28 days.

If a registered owner is deceased, you must contact the Land Title Office or the Personal Property Registry (for manufactured homes) to remove their name from the property title or manufactured home. 

If you miss the due date for registered owners to provide authorization or the deceased owner is not removed and your application is cancelled, you can re-apply for tax deferment up to December 31 for the current year; however, late payment penalties will apply after your property tax due date.

Important: On the date an application has been submitted, all other registered owners must provide their authorization within 28 days. Failure to provide authorization within this time will result in the application being cancelled. You can apply for tax deferment up to December 31 for the current year; however, late payment penalties will apply if it’s after your property tax due date.

The application will not be processed or considered complete until all owners provide their authorization. Applications are done in the order they are received. They may take several months to review and process. To check your application status, refer to Step 6

5

Submit further information (if requested)

We may request additional information by mail or email when we process your application to confirm your eligibility.

If you need to submit additional information, you have 30 days from when the email request was sent or when the letter was issued to do so. If they’re not received by the due date, your application will be cancelled and late payment penalties will apply if it’s after your property tax due date.

Important: Late payment penalties are legislated and cannot be waived or removed.

6

Check your application status

You can check your application status online using:

  • Your confirmation number, or
  • Your jurisdiction, roll number and last name

Check your application status

Important: Some applications may take over 24 hours to reflect on the system. 

Applications are done in the order they are received and may take several months to review and process. 

7

When your application is approved

If you applied for the first time on your property and your application is approved:

  1. We'll pay your property taxes on your behalf and place a restrictive lien on your property. This means you're limited in the types of changes you can make to your property’s title while you're in the tax deferment program
  2. You’ll receive an approval letter by mail

If you renewed your application:

  • You will not receive an approval letter

You can check your application status online at any time.

Note: Only property classifications for Residential (01) and Residential and Farm (01/09) are deferrable. All other property classifications must be paid to your property tax office by the property tax due date to avoid late payment penalties.

Fees

If you applied for or renewed the Regular Program, a fee is added to your account. This fee is not required to be paid at the time of your application.

  • $60 for new applications
  • $10 for renewals

There are no fees for the Families with Children Program.

Interest

Simple interest is charged on the deferred tax amount starting from the date your property taxes are due or the date you applied to defer, whichever is later. Find out how interest is applied to your tax deferment loan.

8

When your application is denied

If your application is denied, you may try applying again next year.

If your application is denied after the tax due date, you'll be charged a late payment penalty for any unpaid taxes by your property tax office.

 

Reasons your application could be denied

Your application may have been denied if:

  • You paid your current year’s property taxes in full
  • You sold your home
  • You refinanced your mortgage for a higher amount and, as a result, you no longer have sufficient equity
  • You had debt owing from the previous tax year such as unpaid property taxes, penalties, utility fees, unclaimed home owner grant (if eligible) or interest
  • You failed to provide the requested information to support your application by the letter due date
  • You changed owner information on the property title or you have not removed deceased owners
  • The property is no longer your principal residence
  • You added a restrictive lien to your property title
  • You subdivided the property in the year you want to apply. Contact our office.
  • You were in arrears for child or spousal support that's secured by a registered charge on your property title
  • Any legal action taken against your property, such as a foreclosure
  • You entered bankruptcy or consumer proposal proceedings
  • You have a Duplicate Indefeasible Title on your property title

Important: Late payment penalties are legislated and cannot be waived or removed.

9

Enrol for eTaxBC (Optional)

If you've been approved for the program, you can enrol for an eTaxBC logon to manage your property tax deferment account online.

Creating an eTaxBC logon to view your property tax deferment account allows you to:

  • See your account balance
  • Request a payout letter or balance of account letter
  • Make a payment using pre-authorized debit
  • Send us a message
  • Update your mailing address
  • Check the status of your application or renewal if you have automatic renewal set up

If you need to update your name, you must first update it with the Land Title Office and the BC Assessment Office. Our records must match their records.

To enrol, you'll need your:

  • Account type: Property Tax - Deferment
  • Account number
  • Letter ID

You can find your account number and letter ID on your Statement of Account.

Enrol for eTaxBC

Repay your loan

You can repay all or part of your tax deferment loan any time during the year. Monthly interest will be added to your account balance on the 23rd of each month until it is paid in full.  

If you would like to pay your loan and keep your account open, leave a minimum balance of $25.00. However, if you’re selling your home or adding someone who's not a spouse to your property title, your account must be paid in full.

If you plan on refinancing, check with your lender to see if they require you to pay out your loan.

Before you make a payment to your tax deferment account, confirm your balance:

 

About your payout letter

Your payout letter will include:

  • Your PTD account number
  • The current amount outstanding, plus the next two months with interest calculated
  • Payment instructions

The letter will also indicate whether the balance due includes the current year taxes or not.

Payout letters are calculated on the date they are created.  We cannot backdate the payout letter for a date of death of an agreement holder or provide the per diem. 

Interest rates may change on April 1st and October 1st each year and depending on when the payout letter is created, the balance owing may differ.

Note: If you request a payout letter, your account will freeze. This means if you submit a renewal or have signed up for automatic renewal, and our office has not approved and disbursed the funds to your property tax office, the current year taxes may not be applied to your account balance. This information will be reflected in the letter. Your renewal will be cancelled. If you want to defer the current year taxes and have it reflected in your payout letter, contact us.  

You can repay your deferred property taxes using any of the available payment methods.

If a lawyer, notary or another party is paying your loan on your behalf, see lawyer, notary or other party for more information.

When you've paid your loan in full

If you pay your account in full, your agreement will close. The Land Title Office or Personal Property Registry (for manufactured homes) will release the tax deferment lien when they receive a Notice of Satisfaction from our office.

We’ll send the Notice of Satisfaction once your payment has been processed or cleared.

If you repay your loan in full using non-guaranteed funds, such as a personal cheque, it will take at least 30 days to clear your payment. We can’t change this clearing time. We'll mail your confirmation when your payment has been processed.

It may take several weeks for the lien to be removed after your tax deferment account is paid in full. Contact the Land Title Office to follow up on the status of your lien.

To defer your property taxes in the future, you must submit a new application. Renewal applications will not be accepted on a closed account. 

To defer on the same property after our office has paid the current year taxes on your behalf, wait until May the following year to apply.

Contact information

Contact us with your questions about deferring your property taxes.