Reduce your taxes with the Home Owner Grant

The BC Home Owner Grant (HOG) Program helps reduce residential property taxes.

Eligibility requirements restrict this grant to Canadian citizens and landed immigrants who are permanent residents and whose home is their principal residence.

Four types of grants

Basic Home Owner Grant

A grant up to $570 for qualifying home owners. For 2016, the grant is reduced by $5 for each $1,000 of assessed or partitioned value over $1.2 million. It’s eliminated on homes assessed at $1.314 million in Metro Vancouver, Fraser Valley and Capital regional districts. Properties in northern and rural areas may qualify for a grant of up to $770. In these areas, the grant is eliminated for properties over $1,354 million. Learn more.

Partitioning your property value may enable you to claim the home owner grant if:

  • you previously couldn’t, or could only claim a reduced grant, because of the high assessed value of your property, and
  • your property consists of your principal residence and at least one separate residence.

You may apply to have the assessed value of your property partitioned using the Home Owner Grant Partitioning of Assessed Value Calculation (FIN 91). The partitioned value of a property is the property’s assessed value divided by the number of residences on that property. To qualify, each residence must have cooking, sleeping, bathroom and living room facilities. Multi-family dwellings like a duplex, triplex and fourplex qualify as separate residences. A suite in your principal residence doesn’t qualify as a separate residence. Effective for the 2016 tax year, a laneway home may qualify as a separate residence.

Additional Home Owner Grant

An Additional Grant up to $275 for qualifying home owners age 65 or older, disabled persons, or veterans. The total Basic and Additional Grant amounts add up to $845 (or $1,045 in northern and rural areas). The phase-out threshold is $1.369 million in Metro Vancouver, Fraser Valley and Capital regional districts and is $1.409 million in rural areas including Squamish-Lillooet and Sunshine Coast regional districts.

If you apply for the Additional Grant, you don’t need to separately apply for the Basic Grant. The two amounts are calculated together.

For the Basic and Additional Grants, spouses living together, married or common-law, can qualify for a grant on only one principal residence each year.

Spouses living apart can each claim a grant on their principal residence provided they have a written separation agreement or a court order recognizing their separation.  Learn more.

If you qualify for the Seniors or other Additional Grant, but the grant amount has been reduced or eliminated due to the $1.2 million threshold, you may still be eligible for the low income grant supplement.

Multiple Home Owner Grant

Multiple Home Owner Grants can be claimed by the owner on eligible:

  • apartment buildings;
  • housing co-operative buildings; and/or;
  • housing society buildings.

The owner may be a corporation, co-operative housing association, or housing society. To be eligible, the property must be a separate taxable parcel on a tax roll, with a building containing at least two apartments. An eligible apartment, or housing unit, must be occupied by an eligible occupant.

Multiple Home Owner Grants can also be claimed by the owner of eligible:

  • land co-operative residences; and/or
  • multi-dwelling leased parcel residences. 

The owner of an eligible building, land co-operative, or multi-dwelling leased parcel must pass on the benefit of the grant to each eligible occupant.

For information, read: Multiple Home Owner Grant.

Retroactive Home Owner Grant

For qualifying home owners, a retroactive grant may be approved for the previous year only. Home owners must:

  • apply in writing for an extension on or after January 1 and before December 31 in the year following the year the owner didn’t apply for the grant; and
  • complete an application form with documentation supporting residency and providing reasons for missing the deadline.

The municipal tax collector, or in rural areas the Surveyor of Taxes, will forward the application to the Home Owner Grant Administration Office. If approved the HOG Administration Office will pay out the grant.

For information, read Retroactive Home Owner Grant.

To apply, complete this application.

 

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