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

Property tax due dates

Advance taxes: February 2, 2024

Main taxes: July 3, 2024

Home owner grant: July 3, 2024 (Grant may be claimed once the main tax notice is received.)

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

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.

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.

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 online

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