What to do when someone dies - How will Council Tax be affected by the death of an adult occupant?

When a property had been occupied by a single person, who either owned or rented the property and that person dies -  the property is exempt from council tax payment for as long as it remains unoccupied, and until probate is granted.

Following grant of probate, a further six months exemption is possible if the property remains unoccupied and the only person(s) liable to pay Council Tax is an executor or administrator.  

We will bill Council Tax to whoever is classed as the owner on Land Registry.

However, if the property becomes occupied in the meantime, whoever classes the property as their sole and main residence (even if waiting for probate), will be liable to pay the council tax.

It is important that the executor(s) keep the council tax office informed of:

  • the date probate is granted, 
  • details of the transfer or sale of the property or the end date of the tenancy, 

During this time the council may contact the executors periodically to review entitlement to the exemption, and check on progress for example if the property is still actively on the market for sale.

When the property is still occupied by one remaining person we will transfer the council tax name solely into their name and grant a 25% sole occupier discount.



Last Updated on Tuesday, May 21, 2024