Special Levy in BC: Who Pays, How It's Split, and How to Spot One

By Dan Marusin PREC November 2, 2026 15 min read

A special levy in BC needs a 3/4 vote, and most owners assume that means three out of four owners in the building. It doesn't. Under the Strata Property Act, a 3/4 vote is three quarters of the votes cast by eligible voters who are in the room or voting by proxy, not counting people who abstain. In a building where half the owners skip the meeting, a levy can pass with well under half the building actually voting yes.

That's the first thing I'd want any strata buyer or owner to understand, because a levy is the one strata cost that arrives as a lump sum, on top of your mortgage and strata fees. Below is how levies are approved, how your share is worked out, who pays when a unit sells halfway through one, and the documents that tell you one is coming before you remove subjects.

Vote to approve (unit entitlement split)3/4of votes cast at the meeting

Vote for any other splitUnanimouss. 108(2)(b)

Max late interest on a levy10%/yrcompounded annually

Form B turnaround1 weekmax fee $35 + copies

How a special levy gets approved

A strata raises money by special levy when a cost wasn't in the annual budget, or the contingency reserve fund (CRF) doesn't have enough, or owners decide not to use the CRF for it. That's the province's own description on its special levies page. In practice it's the roof, the windows, the parkade membrane, the elevator, the envelope.

Section 108 of the Act gives two routes:

3/4 vote if each lot's share is calculated the same way as strata fees, which in most buildings means by unit entitlement.
Unanimous vote if the strata wants to split this particular levy some other fair way (for example, charging only the units that benefit).

The resolution itself has to state five things: the purpose, the total amount, the method used to work out each lot's share, the dollar amount of each lot's share, and the date the levy is due (or the instalment dates). If a resolution you're reading in old minutes doesn't list a per-unit amount and a due date, ask why. The province notes that stratas often get legal advice on the wording, and this is the reason.

There is also a backstop. If a levy is for repairing common property or common assets that's needed for safety or to prevent significant loss or damage, and it gets more than half but less than 3/4 of the votes cast, the strata can apply to BC Supreme Court within 90 days of the vote to have it approved (s. 173, in place since December 12, 2013). So a failed vote on a safety repair is not always the end of it. If you're buying and the minutes show a levy that lost narrowly, don't read that as a cost that went away.

Votes that decide how a strata pays for big work (Strata Property Act)
Decision	Vote needed	Where it's set
Special levy split by unit entitlement	3/4 of votes cast	SPA s. 108(2)(a)
Special levy split another fair way	Unanimous	SPA s. 108(2)(b)
Safety repair levy that got more than 1/2 but under 3/4	Court can approve (apply within 90 days)	SPA s. 173(2) to (4)
CRF spending recommended in the current depreciation report	Majority	SPA s. 96
Other CRF spending	3/4	SPA s. 96
Borrowing (can be secured by unpaid levies)	3/4	SPA s. 111
Significant change to use or appearance of common property	3/4 (majority for EV charging)	SPA s. 71
Emergency spending for safety or to prevent significant loss	No vote; owners told as soon as feasible	SPA s. 98(3) to (6)

Source: Strata Property Act, Part 6, Part 5 (s. 71), Part 10 (s. 173).

Notice the gap between the first and fourth rows. Spending CRF money on work the depreciation report already recommends only needs a majority. A levy needs 3/4. A strata with a healthy CRF can get recommended work done with fewer votes than a strata that has to levy for it, which is one more reason the CRF balance matters to buyers.

How your share is calculated

Your share of a 3/4-vote levy follows the same formula as strata fees (s. 99 of the Act, via s. 108): your lot's unit entitlement divided by the total unit entitlement of all lots, times the levy. Unit entitlement is on the strata plan. For residential lots it's usually a whole number based on habitable area in square metres (balconies, patios, parking and storage don't count), though some buildings give every lot the same number.

Here's what that looks like on a hypothetical building: a $1,500,000 envelope levy, total unit entitlement of 5,000, and unit entitlement equal to habitable area in square metres.

Hypothetical: share of a $1,500,000 special levy by unit entitlement Illustration only. Total unit entitlement 5,000; share = UE ÷ 5,000 × $1,500,000

Unit A, 45 m² (UE 45)$13,500Unit B, 60 m² (UE 60)$18,000Unit C, 75 m² (UE 75)$22,500Unit D, 95 m² (UE 95)$28,500

Source: Strata Property Act ss. 99, 108 and gov.bc.ca unit entitlement; levy amount and units are hypothetical

Show the numbers

Unit	Levy share
Unit A, 45 m² (UE 45)	$13,500
Unit B, 60 m² (UE 60)	$18,000
Unit C, 75 m² (UE 75)	$22,500
Unit D, 95 m² (UE 95)	$28,500

The 95 m² unit pays a bit more than twice what the 45 m² unit pays, because its unit entitlement is a bit more than twice as large. Nothing about the work itself changes that. The top-floor unit doesn't pay more for the roof, and the ground-floor unit doesn't pay less for the elevator.

Two exceptions are worth knowing. First, if the strata has passed a bylaw taking responsibility for parts of some strata lots only (balcony doors on one type of unit, say), the Regulation (s. 6.5) says a levy for that work is shared only by those lots. Second, stratas with sections (for example, a mixed residential and commercial building) can raise a levy for an expense that belongs only to that section. If you're buying a townhouse in a complex that also has an apartment building, check whether there are sections and which levies you'd share.

Payment dates, interest and liens

The resolution sets the due date or instalment dates. A levy can be due in one payment or in instalments; nothing in the Act requires either, it's whatever owners voted for. The money has to be held separately from the strata's other funds, invested in permitted investments or insured accounts, spent only on the stated purpose, and accounted for to owners.

If you pay late, the strata can charge interest only if a bylaw or the levy resolution sets a rate, and the cap is 10% a year, compounded annually (Regulation s. 6.8). On a hypothetical $6,000 instalment paid a full year late at the maximum rate, that's $600 of interest. Interest on a late levy counts as part of the levy, not a fine, which matters for the next step.

That next step is a lien. After at least 2 weeks' written notice, the strata can register a Certificate of Lien (Form G) against your title for an unpaid levy, and then apply to court for an order to sell the unit (ss. 112, 116, 117). The province's page adds that the two-year limitation period for debts generally applies to strata fees and special levies, so a strata has a reason to act within that window.

And if the work comes in under budget? The strata must refund the unused money to owners in proportion to what was paid for each lot. If nobody would get more than $100, it can put the excess into the CRF instead. If the unit has sold since, the province says the refund goes to whoever owns it when the refund is paid, and that buyer and seller can negotiate it between themselves.

Who pays a special levy when a unit sells

Section 109 is short. If a special levy is approved before the unit is conveyed to the buyer, the seller owes the strata every portion that's payable before the conveyance date, and the buyer owes every portion payable on or after it. It goes by due date, not by who benefits from the work and not by when the work happens.

A hypothetical to make it concrete: owners approve a levy at a special general meeting in March. Unit B's share is $18,000, due in three instalments of $6,000. The unit sells and completes on August 14.

Hypothetical: $18,000 levy share, completion Aug 14
Instalment due	Amount	Who owes the strata (s. 109)
April 1	$6,000	Seller (due before Aug 14)
July 1	$6,000	Seller (due before Aug 14)
October 1	$6,000	Buyer (due after Aug 14)
Total	$18,000	Seller $12,000, buyer $6,000

Source: Strata Property Act s. 109; dates and amounts are hypothetical.

Three things trip people up here.

A levy that's only been proposed isn't covered by s. 109. The rule applies to levies approved before conveyance. If the meeting notice has gone out but the vote is after your completion date, whatever passes is yours as the new owner. Form B is where you catch this: it has to disclose any notice given for a 3/4 vote resolution that hasn't been voted on yet.

The Act decides who the strata collects from, not what's fair between you. If a buyer doesn't want to carry the October instalment, or a seller doesn't want to pay for windows the buyer will enjoy, that's a negotiation over price or credits in the contract. Have your lawyer or notary write it down. Don't rely on a handshake.

The seller doesn't get the CRF back. Section 101 says a seller isn't entitled to a return of CRF contributions. Years of contributions stay with the building, which is the same reason a well-funded CRF is part of what a buyer is paying for.

Before completion, the lawyer or notary will order a Certificate of Payment (Form F). The strata has a week to issue it, it can charge up to $15, and it's current for 60 days. It confirms the seller doesn't owe the strata money or has made satisfactory arrangements. The cost sits with the other small items in BC closing costs; if you want the full cash picture, run the closing cost calculator.

How to spot a special levy coming

An approved levy is easy: it's on Form B. The ones that hurt are the levies that are coming but haven't been voted yet. Here's what I'd read, in order, and what I'd look for in each.

Documents that show levy risk
Document	Where it comes from	What to look for
Form B Information Certificate	Strata, within 1 week; max $35 + copies	(d) approved levy and due date; (e) overspend; (f) CRF after approved spending; (i) 3/4 votes noticed; (j) lawsuits; (k) work orders
Depreciation report	Attached to Form B (most recent, if any)	Big items due within 5 years vs. the CRF
Council, AGM and SGM minutes	Records; seller authorizes in writing	Envelope, leak, engineer, quote, loan; failed levy votes
Current budget and financial statements	Budget on Form B; statements via records	CRF contribution vs. 10% minimum; deficits
Insurance summary	Form B item (l.2)	Deductibles; recent increases
Engineering or building envelope reports	Strata records, if any	Scope and cost estimates
Electrical planning report	Existing stratas in Metro Van/FVRD/CRD (5+ lots): Dec 31, 2026; new stratas: 5 years from plan deposit	Capacity upgrades flagged

Source: Strata Property Act ss. 35, 36, 59; Strata Property Regulation ss. 4.2, 4.4, 5.8, 6.1, Form B.

A few reading tips. Item (f) on Form B is the CRF balance minus spending already approved, so it's the real number, not the headline one. Compare it with the next five years of work in the depreciation report. If the report says $900,000 of work is due by 2030 and the CRF has $250,000, the difference has to come from somewhere: higher fees, a loan, or a levy. (Those figures are an example, not a real building.)

Then read two to three years of minutes, not just the last AGM. Councils talk about a problem for a long time before they put a levy to a vote. Phrases like "obtain quotes", "engineer's recommendation" or "to be discussed at the next AGM" are the early warning. A levy that failed a 3/4 vote is a warning too, given the court route for safety repairs.

Depreciation reports are now required at least every 5 years for stratas with five or more lots, and in Metro Vancouver a strata that hadn't had one since the end of 2020 had to get one before July 1, 2026 (gov.bc.ca). If a Metro Vancouver building of that size still has no recent report, that tells you something about how it's run. For a brand new building, the first report isn't due until 2 years after the first AGM (for stratas set up between July 2024 and July 2027), so early-year minutes and the developer's budget are what you have. My presale buying guide covers what to check there.

All of this has to fit inside your subject period, so order Form B and ask for minutes the day your offer is accepted. If something turns up after you've removed subjects, the home buyer rescission period is a costly last exit, not a plan.

What a levy means at today's asking prices

To put a levy in proportion, here are the median asking prices of active condo and townhouse listings on EstateBlock.com as of 2026-11-02 (asking prices, not sale prices), next to what a hypothetical $20,000 levy share would be as a percentage of that price.

Median asking prices, active listings, 2026-11-02
City	Condo median asking	Townhouse median asking	$20,000 as % of townhouse
Vancouver	$797,000	$1,398,067	1.4%
North Vancouver	$788,950	$1,299,000	1.5%
Burnaby	$688,840	$984,450	2.0%
Richmond	$683,877	$1,049,113	1.9%
Coquitlam	$629,000	$1,090,000	1.8%
New Westminster	$549,900	$866,900	2.3%
Surrey	$499,000	$787,040	2.5%
Langley	$508,000	$839,450	2.4%

Source: EstateBlock.com live listings, snapshot 2026-11-02 (Vancouver condos, Surrey condos, Burnaby condos). Asking prices of active listings, not sale prices. Levy share is hypothetical.

Hypothetical $20,000 levy as a share of median condo asking price Median asking price of active condo listings, 2026-11-02; asking, not sale prices

Surrey4.0%Langley3.9%New Westminster3.6%Coquitlam3.2%Richmond2.9%Burnaby2.9%North Vancouver2.5%Vancouver2.5%

Source: EstateBlock.com live listings, snapshot 2026-11-02; levy amount is hypothetical

Show the numbers

City	Share of median asking
Surrey	4.0%
Langley	3.9%
New Westminster	3.6%
Coquitlam	3.2%
Richmond	2.9%
Burnaby	2.9%
North Vancouver	2.5%
Vancouver	2.5%

The same $20,000 is 2.5% of Vancouver's median condo asking price ($797,000) and 4.0% of Surrey's ($499,000). On a Vancouver townhouse at the median asking price ($1,398,067) it's 1.4%. Building repairs don't get cheaper because the unit's asking price is lower, so the same work weighs more in cheaper markets. That's why I'd look harder at levy risk on an older condo in Surrey or Langley than the price alone suggests.

It also matters for financing. A levy is cash, due on the strata's schedule, and it doesn't care what the unit would sell for today. If you're stretching to qualify (my first-time buyer guide walks through the numbers), a known levy should come out of your budget before you set your offer price, not after.

If you're selling a unit with a levy

Assume the buyer will find it. An approved levy and any notice of an upcoming 3/4 vote are on Form B, and what Form B discloses is binding on the strata in its dealings with someone who relied on it reasonably (s. 59(5)). Minutes that talk about envelope quotes will be read by the buyer's agent too.

What I'd do as a seller:

Order Form B and pull the last two years of minutes before listing, so you know what a buyer will see.
If a levy is approved, decide up front whether you'll pay the remaining instalments, credit the buyer, or price the unit with it in mind. Put whatever you agree in the contract.
If a levy is coming but not yet voted, say so early. My read: a buyer who finds it in the minutes halfway through subjects is more likely to walk or renegotiate hard than one who knew from the listing.
If the work is already done and paid for, use it. A new envelope or roof paid for by an earlier levy is a real selling point, and the minutes prove it.

Disclosure rules for sellers and their agents go beyond the strata documents, and the details depend on your situation. Ask your lawyer or notary, and your agent, what you need to disclose.

My read

A special levy isn't a reason to walk away from a building. A building that never levies and never spends can be worse: the work is still coming, it's just not on paper yet. What I care about is whether the strata knows what's coming and has a plan to pay for it. A recent depreciation report, a CRF that matches the next five years of work, and minutes that show decisions being made are what I want to see. Surprises in the minutes, a thin CRF next to a long list of overdue items, or a narrowly failed levy vote on a repair are what make me price an offer lower or pass.

This is general information about the Strata Property Act, not legal advice. For your own purchase, sale or levy dispute, confirm the details with a lawyer or notary.

FAQ

What vote does a special levy need in BC?

A 3/4 vote at an annual or special general meeting if each unit's share is calculated like strata fees (usually by unit entitlement), or a unanimous vote if it's split another way. A 3/4 vote means 3/4 of the votes cast by eligible voters present in person or by proxy, not 3/4 of all owners.

Who pays a special levy when a strata unit is sold in BC?

Under Strata Property Act s. 109, if the levy was approved before the sale completes, the seller owes the instalments due before the conveyance date and the buyer owes those due on or after it. Buyer and seller can negotiate a price adjustment or credit between themselves in the contract.

How is my share of a special levy calculated?

For a 3/4-vote levy, your unit entitlement divided by the total unit entitlement of all lots, times the total levy. Unit entitlement is on the strata plan and for residential lots is usually based on habitable area in square metres.

Can a strata charge interest on a late special levy?

Yes, if a bylaw or the levy resolution sets a rate. The maximum is 10% per year, compounded annually. Unpaid levies can also lead to a lien on the unit after 2 weeks' written notice.

Where does a buyer see a special levy?

Form B (the Information Certificate) shows any approved levy and its due date, the CRF balance and any notice of a 3/4 vote not yet held. Council and general meeting minutes and the depreciation report show levies that may be coming.

Sources

Dan Marusin PREC, REALTOR® · Renanza Realty Inc., 777 Hornby St, Suite 600, Vancouver, BC. This article is general information, not legal, tax or financial advice.