Special levies that survive scrutiny
A levy moves real money on the strength of one resolution and one vote count. The wording and the minutes have to be exact.
A special levy is how a strata raises money outside the annual budget: the roof that cannot wait for five years of contingency contributions, the envelope remediation, the elevator modernization. Because a levy reaches directly into owners' pockets, the Strata Property Act makes it an owners' decision, and the paper trail is everything.
The resolution and the vote
Under section 108, a special levy shared among owners by unit entitlement requires a three-quarter vote at an annual or special general meeting. The resolution should state, at minimum:
- The purpose of the levy, specifically ("membrane replacement per the ABC Engineering report of May 2026")
- The total amount to be raised
- How each lot's share is calculated (unit entitlement, in the normal case)
- The payment schedule: due dates, instalments if any
The notice of meeting must include the resolution text, owners vote on that exact wording, and the minutes must record the counted result: in favour, opposed, abstained. "Carried" is not enough for a three-quarter vote that authorizes six figures. Our SGM minutes guide shows the full record such a meeting needs.
After the vote: separate money, separate story
Levy funds must be accounted for separately from the operating fund, spent on the stated purpose, and reconciled at the end. If the project comes in under budget, the Act deals with returning meaningful surpluses to owners; do not quietly absorb leftover levy money into general funds. Each owner's payments, the project invoices, and the closing reconciliation should all be traceable, because the next Form B will certify the levy's status and a future buyer's lawyer may walk the trail.
Owners who cannot pay at once
Council may agree to reasonable payment arrangements, and unpaid levy shares, like unpaid fees, can support a lien under section 116. Handle hardship discreetly: the minutes record that a payment plan was approved for one lot, not the owner's circumstances.
Levy or borrowing or CRF?
For major projects councils usually weigh three sources: a levy, spending from the contingency reserve fund, or borrowing. Levies are the most common because they are clean: the money arrives, the project proceeds, no debt lingers. Whatever the mix, the same rule governs all of it: the owners approve, the resolution is precise, and the minutes prove it.
Let us handle the minutes themselves
StrataMinutes turns your council's rough notes into complete, professionally formatted minutes that meet the requirements of the Strata Property Act, usually within minutes. Every document comes with a compliance checklist.
No payment details needed for your first council meeting.
This page is general information for BC strata councils, not legal advice. See the current text of the Strata Property Act and the Strata Property Regulation on BC Laws.