Before you apply for the property tax deferment program

This information will help you prepare for the property tax deferment program application. You apply online through eTaxBC to defer your property tax or renew your application for the property tax deferment program.

On this page

• When to apply
• Property tax late payment penalties
• Complete the following steps before you submit your application

When to apply

If you qualify for the program, you can submit an application to defer your unpaid current year property taxes between May 1 and December 31. We recommend you apply immediately after you receive your property tax notice and, to avoid late payment penalties for property tax, before your property tax due date.

If you have not received your tax notice by the end of June, contact your property tax office.

Only your current year’s taxes classed as residential (class 1) and residential and farm (class 1 and 9) can be deferred. Property taxes for classes 2 to 8 cannot be deferred and must be paid directly to your property tax office before the property tax due date. Learn more about property classifications.

If you apply between January and end of April (outside the application time)

If you apply between January 1 and April 30 for the current tax year, your application will be cancelled. Applications are only accepted from May to December 31 each year.

If you apply before receiving your property tax notice

If you apply in May, but before you receive your property tax notice, your application will be held until the current year’s property tax information is available from your municipality.

If you apply after the property tax due date

If you apply after your property taxes are due, you must pay any late payment penalties to your municipality or rural tax office.

If you apply before the property tax due date but your application is approved after the due date

Applications are processed in the order they are received. They may take several months to be reviewed. Learn how to check the status of your application.

If you applied before the property tax due date and your application was approved after the due date, you will not be charged late payment penalties on the deferred taxes.

Property tax late payment penalties

Your property tax office may charge you a late payment penalty if:

• You applied after the property tax due date
• Your application was denied and it’s past the property tax due date
• You withdraw your application or your application is rejected for any reason by the Tax Deferment Office after your property tax due date
• Your home owner grant (if applicable) was claimed after the property tax due date
• You have unpaid current year utility fees on the property tax due date
• You have taxes unpaid from property classes that are not deferrable. Property classes 2-8 must be paid to your property tax office each year before the property taxes due date

Late payment penalties are applied after the property tax due date, and are legislative and cannot be waived or removed.

Complete the following steps before you submit your application

1. Check that you meet all qualifications

See Property tax deferment program eligibility to see all qualifications including requirements for your property and equity.

2. Check with your financial institution

If you have a secured debt on your property, such as a mortgage or a line of credit, contact your lender before you apply. You need to ensure your approval into the tax deferment program does not conflict with the terms of your loan. Some lenders may not allow you to enrol into the tax deferment program with the type of loan you have.

3. Make sure you complete any necessary changes to your property title

See Changing your property titles while in tax deferment to learn about the property title changes you cannot make while in the tax deferment program.

4. Remove deceased registered owners from the property title, if applicable

If you're applying for the tax deferment program for the first time and 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 registry.

5. Make sure all registered owners agree to defer property taxes

After you submit your application, all registered owners must provide their authorization within 28 days. Learn how to submit the authorization in eTaxBC.

6. Pay any outstanding debt

Before you apply, you pay any debt owing from previous taxation years, including:

• Unpaid property taxes
• Penalties
• Utility fees
• Interest

For example, if you intend to defer your taxes for the 2024 tax year, all outstanding taxes, unpaid utilities, unclaimed home owner grant(s) and taxes in arrears from 2023 or prior tax years must be paid to your property tax office before applying for tax deferment program.

7. Do not pay your current year property taxes in full or you will not be able to defer this year

You can only defer property taxes assessed for property class 1 (residential) or class 1 and class 9 (residential and farm). Property taxes for all other property classifications (class 2-8) must be paid to your property tax office prior to the tax due date.

Cancel automatic payments

If you are set up to make automatic payments for your property tax account, either through your property tax office or your lender, contact them directly to cancel your payments and advise them you want to apply for the tax deferment program.

If your automatic payments have already paid your current year taxes in full, you will need to wait and apply the following tax year in May.

If your automatic payments went towards part of your property taxes, you may be able to defer a portion of your residential (class 1) or residential and farm (class 1 & 9) taxes. 

8. Pay any current year utility fees that are listed on your property tax notice by the due date to avoid late payment penalties

See Property tax notice to learn more about your tax notice and how to make a payment.

9. Claim your home owner grant

If you’re eligible, apply for the home owner grant when you receive you annual property tax notice. If you did not qualify or apply for the grant last year, you can apply retroactively. You must apply by December 31 of the current year to claim last year’s home owner grant.