Changing your property title while in tax deferment

Before you apply for property tax deferment, you must complete any change to your property title. A change could be removing a deceased owner or adding an owner who is not a spouse, for example.

After your tax deferment application is approved, a restrictive lien is registered against your property. This means you are limited in the types of changes you can make to your property title while you're in the tax deferment program. For example, certain title changes, such as selling your property or adding another person other than your spouse to the property title, can’t be completed until your tax deferment loan is paid in full.

Find out more about:

• Property title changes you can't make while in the tax deferment program
• Property title changes you may be able to make while in the tax deferment program
• Applying for tax deferment the same year you subdivided your property

For changes that are not described on this page, contact our office. You may also visit the Land Title Office or Personal Property Registry pages for more information. 

Property title changes you can't make while in the tax deferment program

You may need to pay your deferment loan in full if you:

• Sell your property
• Add someone to title who isn't your spouse
• Remove an owner from title who isn't deceased
• Refinance with most lenders (check with your lender to confirm)

When refinancing, some lenders require their lien to have priority over the property tax deferment lien to protect their loan in certain situations, such as bankruptcy. Once registered on title, the property tax deferment lien has priority over any new liens on title.

Find out how to repay your deferred property taxes.

Title changes you may be able to make while in the tax deferment program

There are certain changes you can make to your property title while you’re in the tax deferment program. Some of these changes require a consent letter or approval from our office before they can be completed.

Property title changes that don’t need our consent

While you're in the tax deferment program the following title changes can be made without having to contact our office:

• Transmission of a deceased owner’s interest to a surviving joint tenant
• Transmission of a deceased owner’s interest to an executor/executrix of the will of the deceased owner, or to the administrator of the estate of the deceased owner
• Transfers between owners where the same owners are on title before and after the transfer, such as from tenants in common to joint tenants
• Changing your name on title

Property title changes that need our consent

Some property title changes require consent from our office before they can be registered. These include:

• Adding a spouse to title:
  Complete and mail our office an Application and Amending Agreement for Adding a Spouse to a Property Tax Deferment Agreement (FIN 54) (PDF, 710KB).
  Learn more about adding a spouse to your property title while deferring your taxes.

• Transferring ownership from the executor/executrix of the will of a deceased owner, or the administrator of the estate of a deceased owner, to a surviving spouse:
  Email our office a copy of the land title transfer document along with documentation that confirms the person is the surviving spouse of the deceased owner. Examples of documentation would be the will (if it describes the person as the deceased owner’s spouse) or a marriage certificate.

• Changed to your property, such as subdividing, consolidating lots, re-establishing boundaries, accretion of land, natural boundary adjustments, registering an easement or a statutory right of way:
  Email our office a copy of the land title documents to be registered to reflect the change.

When you email our office the land title documents please include in the email the tax deferment agreement number or the property's parcel identifier (PID).

Applying for tax deferment the same year you subdivide your property

Subdividing a property is when you create 2 or more lots from one or more parcels. Depending on the time of the year you subdivide your property, the roll number and PID might not be available until the next calendar year. Property changes between April and November might be reflected in the next calendar year assessment updates. 

For example, if you subdivided your property in June 2023, the new roll number and PID will not be available until the following year.  You will not be able to defer your taxes until May 2024.

To determine when the subdivision will be reflected in the assessment roll, contact BC Assessment. 

If you are currently enrolled in the tax deferment program and you plan to subdivide your property, email our office. Include the following information in your email:

• Application to Deposit Plan
• Survey Plan Certification
• Form C (this is a Land Title Form)
• Copy of your property title
• Detailed Description of Changes Making to the Property