Owners will be required to declare their homes' status themselves as part of the property tax process in 2017, and the new tax would be payable in 2018, said Robertson.
The proposed tax will be enforced with an audit and complaint response process "that will keep people honest," Llewellyn-Thomas said.
"It will be random, but we will be having a very high level of audits in the first months and years that we run this," she said.
Penalties for non-compliance are still being worked out, but they would have to be significant enough to ensure it made financial sense to pay the tax instead, she said.
Additional staff would be hired to administer and monitor the program, but it is expected to generate enough revenue to cover its own costs, they said.
Other details confirmed by the mayor included:
The proposed tax will be enforced with an audit and complaint response process "that will keep people honest," Llewellyn-Thomas said.
"It will be random, but we will be having a very high level of audits in the first months and years that we run this," she said.
Penalties for non-compliance are still being worked out, but they would have to be significant enough to ensure it made financial sense to pay the tax instead, she said.
Additional staff would be hired to administer and monitor the program, but it is expected to generate enough revenue to cover its own costs, they said.
Other details confirmed by the mayor included:
- If audited, owners will have to prove that the home was a principal residence for the owner, a tenant or a licensee.
- Proof of primary residency could include a B.C. driver's licence or BCID, a completed Home Owner Grant, a tenancy agreement or similar documentation.
- If the owner is unable to prove the home was a principal residence for a minimum number of days in the previous year (to be determined by staff through consultation this fall), the tax will apply.
- If a declaration is not made, legislation allows for owners to automatically be charged the empty homes tax.
- Homes that are vacant because they are awaiting development permits or are in probate will be exempt.
