Finance • 6 min read

Special Levies Explained: When and Why Trustees Can Raise Them

A special levy notice can catch owners off guard, but it's rarely arbitrary. Here's when trustees are entitled to raise one, and what owners are entitled to ask in return.

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Few things generate as much owner frustration as an unexpected special levy notice. But a properly raised special levy is a legitimate financial tool, not a sign of poor management – provided it follows the right process.

What a Special Levy Is For

  • Funding an urgent, unbudgeted repair (e.g. storm damage, a burst pipe, structural defects)
  • Covering a shortfall between the reserve fund balance and the cost of a planned major project
  • Addressing an operating budget shortfall caused by unforeseen cost increases
  • Funding a capital improvement approved by the owners beyond what the reserve fund can cover

The Approval Process

A special levy generally requires approval by the trustees, and depending on the amount and the scheme's rules, may need to be ratified by the owners – sometimes by ordinary resolution, sometimes by special resolution if it's linked to a capital improvement. Trustees do have limited authority to raise levies for urgent, unbudgeted expenditure between AGMs, but this power isn't unlimited and is usually capped by the rules.

What Owners Are Entitled to Ask

Reasonable Questions Before Paying a Special Levy

  • What specific expense is this levy funding, and is there a quote or invoice available?
  • Was this approved by the trustees, and under what authority?
  • Why wasn't this anticipated in the annual budget or reserve fund plan?
  • Is the amount apportioned according to each owner's participation quota?
  • Is a payment plan available for owners who can't pay the full amount at once?

Reducing the Need for Special Levies

Frequent special levies are usually a symptom of an under-funded reserve fund or an unrealistic maintenance plan – not bad luck. A properly maintained 10-year maintenance plan, reviewed annually, significantly reduces the frequency and size of surprise levies.

A Tool, Not a Punishment

Special levies exist because not every cost can be perfectly predicted a year in advance. Used properly – and communicated transparently – they're a sign of responsive management, not mismanagement.

Tired of Surprise Special Levies?

PPSP builds realistic maintenance plans and reserve fund contributions designed to minimise the need for special levies.

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