Who pays Rates and Levies ?

February 2023

  |  
Dave Mc Naught

When a property is sold, who pays and when are rates and levies payable?

Whilst the sellers are liable for rates and levies up to date of registration of the change of ownership of the property,  the Rates department as well as Body Corporate require an advance payment of rates and levies beyond the anticipated date of registration - in the case of rates, usually 3 months in advance. The advance portion is for the buyer's account as they will be the owners of the property during this advance date, and the conveyancing attorneys need to collect in enough money to pay this up front.

The conveyancers, at the time of request, do not know the exact date when transfer will be registered and therefore call on the buyers and sellers to pay in their estimated shares, and, once registration is finalised, they reconcile and finalise the seller's and buyer's accounts crediting each with their anticipated share paid in, and debiting each party with their actual shares calculated pro-rata to and from the date of registration.

 

In this way each party gets to pay their respective share of the rates and levies they will be liable for, and the conveyancers have the funds in hand from each to be able to cover those shares paid out in advance of transfer of ownership taking place.

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