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 obtained, or
• they have been obtained, but a period of six months has not elapsed since they were obtained

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.

You need to have a MyGuildford account to apply for this exemption online. If you do not have a MyGuildford account you can set one up.

Register or sign into your MyGuildford account (opens new window)

If you have not yet registered to access your council tax account online, there are more steps. You can then link your online council tax account to your MyGuildford.

To complete this step you will need the following information:

• the council tax reference number - found on the latest bill
• the name of the occupier
• the property postcode
• if you have applied for Local Council Tax Support or have been named on a council tax support application, you will also need to provide your national insurance number. This provides an additional level of security

Once you have linked your council tax account, you can go to the 'account summary' screen. You will see a list of 'quick links' on the right-hand side. You need to select the 'apply for or cancel an exemption' link.

You need to supply the following information:

• 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.