Dealing with Bereavement

This page explains how the Council Tax is affected if somebody dies who either lives in or owns the property.

Discount

If two or more adults live in a house you must pay the full amount of Council Tax. If one of you passes away and there are still two adults living in a house, the Council Tax bill stays the same. However, if there is now only one person left we will reduce the bill by 25% (a quarter).

The liable person

When someone passes away, the person who has to pay the Council Tax may change. Please tell us if this happens.

Exemption

If a house is left unoccupied because someone passes away, the house is exempt from Council Tax while it remains in the estate of the deceased person. When probate is granted the property will be exempt for a further six months while it remains in the estate of the deceased person. The property does not have to be empty of furniture.

We need to know:

• When the person died.
• The name and address of the person who will pay Council Tax instead of the person who died.
  We may make the house exempt for six months from when probate or letters of administration have been granted. Again the property does not have to be empty of furniture.

Use this online form to let us know that someone has died.

Keeping us informed

Please tell us if someone moves in or the house is sold.

If you have any questions about this information, please contact the Council Tax Section on (01263) 516071, or write to the Council Tax Section, North Norfolk District Council, Council Offices, Holt Road, Cromer, Norfolk, NR27 9EN.