Whatshot

2026
All
September
2025
All
November
All
2024
All
June
All
April
All
2023
All
March
All
2022
All
2021
All
2020
All
March
All
February
All
2019
All
December
All
November
All
October
All
September
All
August
All
July
All
June
All
May
All
April
All
March
All
February
All
2018
All
December
All
November
All
October
All
September
All
August
All
July
All
June
All
May
All
April
All
March
All
February
All
2017
All
December
All
November
All
October
All
September
All
August
All
July
All
June
All
May
All
April
All
March
All
February
All
January
All
2016
All
December
All
November
All
October
All
September
All
August
All
July
All
June
All
May
All
April
All
March
All
February
All
January
All
2015
All
December
All
November
All
October
All
September
All
August
All
July
All
June
All
May
All
DHS
April
All
March
All
February
All
January
All
2014
All
December
All
November
All
October
All
September
All
August
All
July
All
June
All
KZN
May
All
April
All
March
All
February
All
January
All
2013
All
December
All
November
All
October
All
September
All
August
All
July
All
June
All
May
All
April
All
March
All
February
All
January
All
2012
All
December
All
November
All
October
All
September
All
August
All
July
All

Everything you need to know about levies

Everything you need to know about levies

Author: Pranil Maharaj
Date: 2019-05-24

In terms of the Sectional Titles Schemes Management Act body corporates are required to establish a fund to cover its expenses. These expenses include the upkeep, management and administration of the common property, payment of taxes and other local authority charges as well as insurance premiums.

The approved budgets of estimated expenditure are normally divided amongst owners in accordance with the participation quota (PQ) of each owner's section.

In terms of the Act, the trustees may from time to time raise special contributions for expenses, which are necessary but were not budgeted for. The trustees alone have the power to raise special contributions for genuinely necessary and unbudgeted expenses.

Special contributions are payable on the passing of a resolution to that effect by the trustees of the body corporate, and may be recovered from the persons who were the owners during the time the resolution was passed. If a unit is transferred during the period in which a special contribution is due, the new owner becomes liable to pay the contribution, pro rata, from the day of transfer.

This can become a contentious issue when, for example, a special contribution is raised and becomes due and payable after an owner has sold his unit but before the transfer of ownership has taken place. As soon as the unit has been transferred from the seller to the purchaser the new owner becomes liable for any unpaid portion of the special contribution.

An owner may not withhold contributions unless the matter has been adjudicated by a Community Scheme Ombud Service adjudicator or a judge.