Strata FinancesJuly 9, 2026 · 7 min read

What Is a Special Levy? A Plain-English Guide for BC Stratas

A special levy is a one-time charge on top of strata fees, approved by a 3/4 owner vote, for a big expense. Here's how it works in BC — plus a resolution template.

A special levy is a one-time charge on top of your regular strata fees, approved by a 3/4 vote of owners, to pay for a specific expense the contingency reserve fund can't cover — like a new roof, repiping, or an elevator replacement. Once approved, every owner must pay their share.

Special levy vs. strata fees vs. contingency fund

It helps to keep three pots straight:

Strata fees are your regular monthly contribution to day-to-day operating costs — insurance, landscaping, cleaning, utilities, management.
The contingency reserve fund (CRF) is the shared savings account for big, occasional expenses. A well-funded CRF should absorb most major projects without a levy.
A special levy is what a strata reaches for when a cost is too big for the CRF, or too urgent to wait — it raises a defined lump sum for a defined purpose.

In plain terms: strata fees are your subscription, the CRF is your savings, and a special levy is a one-time whip-round when savings fall short.

How a special levy gets approved: the 3/4 vote

Under section 108 of the Strata Property Act, a special levy needs a 3/4 vote passed at an annual or special general meeting — if it's shared out the usual way (by unit entitlement). Council can't simply impose one on its own.

A 3/4 vote means at least three-quarters of the eligible votes cast at the meeting are in favour. Owners must get proper notice of the meeting and see the exact wording of the resolution beforehand. If a strata wants to divide the cost by some other method than unit entitlement, that generally requires a unanimous vote — which is why almost every levy is apportioned by unit entitlement.

There's one narrow escape valve: if the work is needed for safety or to prevent significant loss or damage and the resolution gets majority support but falls short of 3/4, the strata can apply to the BC Supreme Court to have the levy approved (section 173).

What the resolution must say

A valid special levy resolution has to spell out, at minimum:

The purpose of the levy (what the money is for)
The total amount being raised
The method used to calculate each owner's share
Each strata lot's individual amount
The due date(s) for payment

Get any of these wrong and the levy can be challenged. A tidy, complete resolution protects the whole strata.

How your share is calculated

Almost always, your share is set by unit entitlement — the same figure used to divide your regular strata fees, shown on the Schedule of Unit Entitlement (Form V). A larger unit generally carries a larger unit entitlement and therefore a larger slice of the levy. This is the default under the Act and the reason a standard levy needs only a 3/4 vote rather than unanimity.

Special levy resolution template

Councils can adapt this as a starting point (have it reviewed before you circulate it):

``` 3/4 VOTE RESOLUTION — SPECIAL LEVY Strata Plan [XXXX]

WHEREAS the strata corporation must fund [describe the project, e.g. "replacement of the main roof membrane"];

BE IT RESOLVED by a 3/4 vote of the owners that:

1. The strata corporation raise a special levy in the total amount of $[TOTAL] for the purpose stated above.

2. Each owner's contribution be calculated in proportion to the unit entitlement of their strata lot as shown on the Schedule of Unit Entitlement, per s.108(2)(b) of the Strata Property Act.

3. Each strata lot's share is set out in Schedule "A" attached to this resolution.

4. The special levy is due and payable as follows: [e.g. 50% on [DATE], balance on [DATE]].

5. The funds be held in a separate account and used only for the stated purpose, with any surplus dealt with under s.108(4)-(5) of the Act.

6. Strata council is authorized to enter the contracts and take the steps necessary to complete the project. ```

Attach a Schedule "A" listing every strata lot with its unit entitlement and dollar amount, so each owner sees exactly what they owe.

Buying or selling mid-levy

If a unit changes hands around the time of a levy, the amount is disclosed on the seller's Form B Information Certificate, and buyer and seller typically apportion any outstanding or upcoming instalments through the statement of adjustments at closing. Don't guess here — have your notary or lawyer handle the split.

What if there's money left over

Projects sometimes come in under budget. If a surplus remains and an owner's share of it is more than $100, the strata must refund the surplus to owners in proportion to what they paid. If it's $100 or less per owner, the strata can move the leftover into the contingency reserve fund instead.

What if an owner doesn't pay

A special levy is a legal debt. If an owner doesn't pay, the strata can charge interest (if its bylaws allow), register a lien against the strata lot (section 116), and ultimately apply to force the sale of the unit to recover the debt (section 117). It rarely gets that far — but the obligation is real and enforceable.

Frequently asked questions

Can I vote no and then refuse to pay? No. Once the resolution passes by the required vote, it binds every owner — including those who voted against it or didn't attend.

How is a special levy different from raising strata fees? Strata fees fund ongoing operations and recur monthly; a special levy is a one-time charge for a specific project, with its own due dates. A levy also needs a 3/4 vote, while the annual budget passes by majority.

Can the strata use a special levy for anything? No — the money can only be spent on the purpose stated in the resolution. Spending it elsewhere isn't allowed.

What if I can't afford my share? There's no hardship exemption, but you do have options — a payment plan, financing, or asking the strata to borrow instead. We cover them in the guide linked below.

This article is general information about the BC Strata Property Act, not legal advice. Every levy turns on its exact wording, your bylaws and the facts — confirm your situation with a strata lawyer, and check your own bylaws.