all owners of homes in british columbia are invited to fill out applications for exemption from this tax every year. if a home is owned by more than one person, for example a couple, all owners must complete a separate application for exemption. a part-owner who does not file for an exemption must pay the tax based on their proportional part of the assessed value even if the home is occupied. tens of thousands of homeowners have not filed for exemption by march 30, 2019.