Wintering locations of birds from the interior are unknown but are thought to be south of the United States-Mexico border. The individuals occasionally seen on the south coast of British Columbia during winter are probably from nests in the Fraser River Delta. Breeding Nests of the Burrowing Owl are usually built in the abandoned burrows of Yellow-bellied Marmots, Belted Kingfisher, Striped Skunks, Prairie Dog, ground squirrels, badgers and occasionally fox. Nests have even been recorded near White Lake in an old drainpipe and in a natural crevice in a railway embankment. Badger burrows are preferred because of their location in bare, open areas without visual obstructions.
Adults usually return to the same burrow or a nearby area each year.
Both sexes prepare the burrow for nesting, using feet, beaks and wings to scrape out dirt. They often begin these renovations at several burrows, eventually selecting the best one as a nest site. This is then lined with horse or cow dung or other material. Six to ten white eggs are laid at the end of the sloping tunnel on the floor of the nest chamber covered with dried horse or cattle droppings. Eggs have been found during the month of May and young at the beginning of June.