Property tax deferment program eligibility

Learn about the eligibility requirement for the property tax deferment program. 

If you have determined you're eligible and want to know when to apply and what you'll need, see Before you apply for the property tax deferment program.

On this page

• Eligibility
• Regular program
• Families with children program
• Property requirements
• Equity requirements
• Separated spouses
• Reasons why you may not be eligible

Eligibility

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

You must also:

• Meet all the property and equity requirements
• 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
• Have paid property taxes for the residence to a municipality or the province
• Have paid all previous years' property taxes, utility user fees, penalties and interest

Regular program

To qualify for the Regular program, you must be one of the following:

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

Persons with disabilities 

To qualify, you must be must designated as a person with disabilities under the Employment and Assistance for Persons with Disabilities Act. As a person with disabilities, in the opinion of a physician, your severe mental or physical impairment must meet the following criteria:

• 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 
• 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

Families with children program

To qualify for the Families with children program you must be one of the following:

• A parent
• A stepparent, or
• Are financially supporting a child

You must also be financially supporting one of the following:

• A child under the age of 18 who either:
  • Lives with you full time or part time, or
  • Does not live with you but you pay child support for
• Your own child or stepchild of any age who is attending an educational institution (such as college or university)
• Your own child or stepchild of any age who is a designated person with a disability 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
  • Requires them to have an assistive device, the significant help or supervision of another person, or the services of an assistance animal to perform those activities

You will need to show proof that you're financially supporting a child under the age of 18 who does not live with you.

Property requirements

Your property must be:

• Your principal residence (where you live and conduct your daily activities)
  • Cottage, summer homes or rental homes are not eligible
• Taxed as residential (class 1) or residential and farm (class 1 and 9). Note: If your property has classifications 2 to 8, these must be paid directly to your property tax office as they are not deferrable. Refer to your property tax notice or contact your tax office.

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.

If you recently purchased your home and the ownership shows the previous owners name on the online application, please contact us.

Equity requirements

For the Regular program, you must have and maintain a minimum equity of 25 percent of the property's assessed value. This means that all charges registered against your property plus the amount of taxes you want to defer cannot be more than 75 percent of the BC Assessment value of your property in the year you apply.

For the Families with children program, you must have and maintain a minimum equity of 15 percent of the property's assessed value. This means that all charges registered against your property plus the amount of taxes you want to defer cannot be more than 85 percent of the BC Assessment value of your property in the year you apply.

Find out how your equity is calculated.

Separated spouses

If you and your spouse have separated (due to a breakdown in a spousal relationship) and lived apart for at least 90 consecutive days in a calendar year, you can each defer your property taxes on your own principal residence.

Our office may require you submit additional information to confirm the property is your principal residence, such as:

• Your driver’s licence
• Your health card
• Your previous year's Income Tax Assessment notice, or
• A current BC Hydro Statement mailed to you at the property address you are applying for

Other factors may determine if you’re eligible for the property tax deferment program. Ensure you read through all the steps to complete before you apply.

Reasons why you may not be eligible

 You will 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
• Not all registered owners consented on the application or a deceased owner has not been removed from the property title within 28 days. See Before you apply for the property tax deferment application
• You have a Duplicate Indefeasible Title on your property title
• 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
• Your manufactured home does not have a current year fire insurance policy and you do not own land
• Your manufactured home is not registered or active on the Personal Property Registry and the property does not have a parcel identifier number (PID)
• You are not the registered owner of the manufactured home in the Manufactured Home Registry
• 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 title is entirely in the name of a corporation
• The residence is a float home or a home on stilts that does not have a property title registered with the Land Title Office
• The property is your second residence such as a summer home or rental or the property is a dock
• It has a Caveat other than Public Guardian and Trustee
• There is a Certificate of Pending Litigation or an Injunction against your property
• A judgment is 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 or the subdivision was recently completed
  • Note: Property updates between April and November may be reflected in the next calendar assessment year. For example, if you subdivided your property in June, 2023, you will not be able to defer your 2023 taxes. The new roll number and PID will only be available in May 2024 and you can apply to defer taxes for the 2024 year. Contact BC Assessment to see what year your subdivision will be applied to