Close

COVID-19 Impacts in Burnaby

 > Home > City Services > Property Taxes & Utilities > Property Tax > Apportionment for New Owners and Developers

City Services

Was this page helpful? Yes | No

Apportionment for New Owners and Developers

What is Apportionment?

Apportionment is the re-distribution of property taxes and assessment value of a property from the parent (developer) to newly created child (strata units) within that property. Apportionment generates a separate tax notice for each new strata unit and allows new owners, if eligible, to apply for a Home Owner Grant for that year. 

Please note: Special charges such as Local Improvement, Parcel Taxes and one time fees are not apportioned and remain with the parent.

How does it work?

For new child units to receive an assessment value from BC Assessment, developers must register a strata plan with the Land Title Office by November 30. Apportionment is used when the strata plan does not get registered in time so the City of Burnaby only has assessment information for the parent property. As a result, a property tax notice is issued only to the developer as owner of the parent property.

The developer has the option to either pay the taxes or request that the City apportion taxes to the individual strata units.  Apportionment requests can only be made by the owner of the parent property (developer).

Why choose to apportion?

Apportionment provides each new child unit with an individual tax notice, in their own name for their strata unit.
Makes the home owner grant available to those owners who are eligible.

The parent property will be clear of all property tax obligations following the completion of the apportionment process.

How to Apply

Apportionment requests can only be made by the owner of the parent property. Developers seeking an apportionment should email tax@burnaby.ca, and provide the following details:

  • Plan number
  • Parent property PID and Folio
  • Subdivision description
  • Listing of each child unit in excel, together with individual unit entitlement
  • Billing / contact address 
  • Civic address of parent and each child unit

Apportionment requests received after May 25 will be processed after the property tax due date in July. As a result, developers will have to pay for the penalties applied after the July due date. When the City processes the apportionment, only the taxes levied will be split among the child units.

The current fee for an apportionment is $35 per child unit, as set out in the Burnaby Financial Administration Fees and Charges Bylaw 2013. Apportionment fees, together with special charges will be invoiced by the City of Burnaby and are payable by the parent property (developer) prior to commencement of the apportionment process. 

Frequently Asked Questions