Who pays the special levy when a strata unit is sold?
A levy is approved in March, payable in two instalments, and the unit sells in June. Who pays? The Act has a rule, the contract of purchase and sale often has another, and both matter.
Last reviewed November 10, 2026, against the current Strata Property Act, Strata Property Regulation and Standard Bylaws on BC Laws.
The short answer
Under section 109 of the Strata Property Act, if a special levy is approved before a strata lot is conveyed, the seller owes the strata the portion payable before the conveyance date, and the buyer owes the portion payable on or after it. That is the rule between each of them and the strata. The buyer and seller can agree to a different split between themselves in the contract of purchase and sale. Buyers should read the Form B and recent minutes for approved and proposed levies.
The rule in section 109
The trigger is a levy approved before the strata lot is conveyed to a purchaser. Then:
- the person who is the owner immediately before the conveyance date owes the strata the portion of the levy payable before that date, and
- the person who is the owner immediately after owes the portion payable on or after that date.
"Payable" refers to the due dates in the levy resolution. A special levy resolution must state the date by which the levy is to be paid, or the dates of each instalment (section 108).
| Levy approved March 10. Instalments due May 1 and September 1. Sale completes June 15. | Who owes the strata |
|---|---|
| May 1 instalment | Seller |
| September 1 instalment | Buyer |
The contract can change the split
Section 109 settles who the strata can collect from. It does not stop the buyer and seller from allocating the cost differently between themselves. Standard contract wording used in BC commonly addresses special levies, and negotiated clauses often make the seller responsible for levies approved before a certain date, such as the date of the contract or of subject removal, even if payable later. Typical tools:
- an adjustment on the statement of adjustments at closing,
- a holdback by the lawyers or notaries for a levy that is expected but not yet approved, and
- a price reduction.
Read your contract and ask your lawyer, notary or real estate licensee how it treats levies approved, and levies proposed, between acceptance and completion.
StrataMinutes can take this off your plate. Money decisions are the ones owners, buyers and the tribunal read most closely. Have the minutes prepared for you, with every motion and vote count recorded. Your first month is free.
Levies approved at different stages
| When the levy is approved | Under the Act |
|---|---|
| Before the contract is signed | Disclosed on the Form B. Split by due dates. Usually priced into the offer. |
| After the contract, before completion | Still "approved before conveyance": split by due dates. The contract's wording decides who bears it between the parties. |
| After completion | The buyer is the owner and owes it all. |
| Proposed but not yet voted on | Nobody owes anything yet. It should appear in minutes or a meeting notice. |
How buyers find out
- Information Certificate (Form B). It must disclose any amount the owner is obligated to pay in the future for a special levy that has already been approved, and the date by which it is to be paid (section 59). It also shows amounts owing and other key facts. See Form B.
- Minutes of general meetings and council meetings, usually the last two years. Look for engineering reports, quotations for major work, "funding options" and notices of upcoming resolutions.
- The depreciation report, which lists what is due and what it will cost.
- The notice of any general meeting scheduled before completion.
A Form B is a snapshot on its date. Ask for an updated one close to completion. See how to read strata minutes before buying.
At closing
The buyer's lawyer or notary will require a Certificate of Payment (Form F) confirming that no money is owing to the strata for the lot, or that arrangements have been made. The Land Title Office will not register the transfer without a current one. An unpaid levy instalment that is already due therefore has to be paid, or dealt with, for the sale to complete. See Form F.
Refunds of unused levy money
If a levy collects more than is needed, or the money is not fully used for its purpose, the strata must pay each owner the portion of the unused amount proportional to the contribution made for that strata lot (section 108). If no owner would receive more than $100 in total, the strata may deposit the excess in the contingency reserve fund. The refund goes to the owner at the time of the refund, so a seller who paid the levy and wants any refund needs a clause in the contract saying so.
Advice for sellers
- Tell your listing agent about any approved or likely levy at the start.
- Get the levy resolution and its payment schedule from the minutes.
- Expect the buyer to ask you to pay levies approved before the deal is firm.
- Pay instalments due before completion on time, so your Form F is clear.
Advice for councils and managers
State the due dates clearly in every levy resolution. Keep the ledger by strata lot so instalments can be attributed correctly. When issuing a Form B, include every approved levy amount not yet due. Record levy approvals fully in the minutes: purpose, total, method, each lot's share, dates.
Questions councils and owners ask
Does the buyer or seller pay a special levy in BC?
Under section 109, the seller owes the strata what is payable before the conveyance date and the buyer owes what is payable on or after it. The purchase contract may allocate the cost differently between them.
What if a levy is approved after I make an offer but before closing?
It is still approved before conveyance, so the Act splits it by due dates. Your contract decides who ultimately bears it.
Where are special levies disclosed?
On the Information Certificate (Form B) and in the strata's minutes.
Can a sale close with a levy instalment overdue?
The transfer needs a Certificate of Payment, which requires that money owing be paid or arrangements made.
Who gets a refund of unused levy money?
The owner of the strata lot at the time the refund is made.
Minutes are where buyers find the levy
StrataMinutes prepares clear minutes, so the strata's record shows exactly what was approved and when it falls due.
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For a 30-lot strata, that is under $1 a lot each month. Have the strata pay: free council approval kit.
This page is general information for BC strata corporations, not legal advice. Your strata's own filed bylaws may differ from the Standard Bylaws. See the current text of the Strata Property Act and the Strata Property Regulation on BC Laws.
Related guides
Special Levies
Form B Certificate
Reading Strata Minutes
Strata Documents When Buying
Form F Certificate
Strata Liens