State-by-State HOA Reserve Fund Requirements: A 2026 Guide to HOA and COA Reserve Fund Accounting

HOA reserve fund accounting

Key Takeaways The Shifting Landscape of HOA Reserves A lot of concern about reserve studies began in June of 2021, when a 12-story beachfront condominium in Surfside, Florida, partially collapsed in the middle of the night. Authorities later determined the Champlain Towers South event was partially caused by long-term structural degradation, which had been reported…

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The Guide to North Carolina HOA Laws

Key Takeaways Most people who join an HOA board do it for straightforward reasons. Maybe the neighborhood needed help after the previous treasurer moved away. Or someone had to step up at the annual meeting, and the hand that went up was yours.  What rarely comes up in that moment is the full weight of…

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