Empty properties as the resident has died

A property can be exempt from council tax if the property forms part of the estate of a deceased person and either:

• probate or letters of administration have not been received, or 
• they have been received, but a period of six months has not elapsed

The exemption cannot be given if:

• the person that died left the property to a beneficiary in their will, or
• the beneficiary of the will and executor are the same person(s)

In this case, the beneficiary can become liable for council tax at the date of death or probate. This is because they are considered to become the owner.

It does not matter that the property is still furnished.

1. log in to your MyGuildford account (opens new window)
2. click the 'council tax and benefits' tile
3. select 'continue' on the 'view other services' page
4. select 'council tax' on the 'your services' page
5. on your account summary page, find the list of quick links

·         if you're using a computer or laptop these will be on the right-hand side of the screen

·         if you're using a mobile device, click 'quick links'

6. in the list of quick links find 'apply for or cancel an exemption'
7. fill in the form telling us:

·         the date the property became unoccupied

If an exemption is granted, it is important that the executor(s) keep(s) us informed of:

• the date probate is granted
• details of the transfer or sale of the property or the end date of a tenancy
• when the estate is settled

Where a council tax bill is due to be paid, the executor is responsible for making payment. The executor is not liable for the council tax charge. Payment should be made from available funds within the deceased estate.

If there are no funds within the estate, the executor should contact us immediately.

During this time we may contact the executors to review entitlement to the exemption.