We understand that there are a lot of things to organise when a loved one dies.
The position regarding council tax is that the earlier you contact us after someone dies, the sooner we can cancel the council tax.
If you are the executor of the will, and the property becomes empty, you won't have to pay council tax until probate has been granted. If the property stays empty, it will be exempt for another six months.
The important thing is to let us know as soon as possible, by completing the Application Form below.
The Council will grant exemption from Council Tax for a property indefinitely if it was previously owned or rented by the person who has died. The property is unoccupied and,
a) the property is empty; and
b) the property was last occupied by the deceased person
The exemption terminates:
a) if the dwelling becomes occupied by another person (except a temporary occupation of less than six weeks);
b) on disposal of the property by the personal representative of the deceased, whether to a beneficiary or upon sale;
c) by re-letting of a rented property so that the personal representative of the deceased is no longer liable to pay the rent (or licence fee);
d) where the property, or the tenancy, has not been disposed of six months after the date of the grant of probate or letters of administration.
Please note: This exemption does not apply where there are other residents in the property. The liability will pass to the other resident. Similarly, if a second home is jointly owned or rented with the deceased person, the other jointly liable person will become responsible for Council Tax.
2. Download Application Form
3. Post Application Form
All forms must be downloaded, printed and completed. Then send to:-
South Northamptonshire Council