Understanding apportionment for new owners and developers

Apportionment is the re-distribution of the taxes from the parent (developer) property to the new child (new owner) properties.


  • Generates a separate tax notice for each new strata unit
  • Allows new owners, if eligible, to apply for a Home Owner Grant for that year

2018 property tax due dates

Advance taxes:  February 2, 2018

Main taxes: July 4, 2018

Home owner grant: July 4, 2018

Get a reminder

Sign-up for eBilling 

How apportionment works

Each year, a number of strata developments are completed in Vancouver and in some cases, the new strata plan does not get registered in time (by November 30) to be included on BC Assessment’s annual assessment roll. The result is:

  • Only the original parent folio appears on the roll for the subsequent tax year
  • A tax notice is issued only to the developer as owner of the parent property

Developer's role

What happens when the strata unit is sold

What happens if the developer doesn't apportion

Information for developers

As a developer, you are required to:

  • Submit a written request to us
  • Remit the per-unit apportionment fee
  • Provide the basis of allocation of the taxes
  • Pay all arrears, advance taxes, penalty, or interest on the parent folio

Requests are reviewed for approval by the Collector of Taxes.

Why choose to apportion

Types of properties that qualify for apportionment

What criteria must be met prior to an apportionment of current year taxes

When to apportion

Fee for apportionment

When the child and parent tax notices will be issued

Items on the tax notice that will be apportioned

Information for new owners

You should check with your lawyer/notary to determine their proportion of the taxes and whether the developer has made an apportionment request.

If a request has been made, have your lawyer contact us to determine the status of that request.

What happens if the status of an apportionment request is pending or approved

What it means if you paid taxes on Vendor's Statement of Adjustments

Why we don't apportion all subdivisions

The content of this page is subject to change without notice

This information is to the best of our knowledge complete and up to date.

However, we assume no responsibility should any information be inaccurate or misleading as a result of negligence or otherwise.

We shall not be estopped from enforcing its rights to the fullest, as though this information had not been relied upon. 

Remember to claim your home owner grant

You must claim your home owner grant each year, even if you are paying through your mortgage or deferring your payment. 

 Some banks do not forward the remittance stub that contains your home owner grant application to us. If this is the case, claim your home owner grant. 

Claim your grant online