Tenn. Code Ann. §66-27-414

Tennessee Condominium Act -- Assessments for Common Expenses

Requires assessments to be made at least annually based on a budget adopted at least annually by the board. Common expenses are assessed against all units per the allocations in the declaration (§66-27-307). Exceptions: limited common element expenses assessed to affected units; insurance by risk proportion; utilities by usage; judgment expenses to units existing at judgment date; misconduct expenses to the responsible unit. Subsection (g) grants the board power to levy assessments to preserve the physical integrity of the condominium or comply with governmental requirements, even if the declaration is silent -- this applies retroactively to pre-2009 condominiums.

Status Active
Effective Jan 1, 2009
Verified Apr 15, 2026

Reviewed · Tennessee changes feed

Assessment
Ref Requirement
Requires assessments to be made at least annually based on a budget adopted at least annually by the board.
Common expenses are assessed against all units per the allocations in the declaration (§66-27-307).
Exceptions: limited common element expenses assessed to affected units; insurance by risk proportion; utilities by usage; judgment expenses to units existing at judgment date; misconduct expenses to the responsible unit.
Reserves
Ref Requirement
Subsection (g) grants the board power to levy assessments to preserve the physical integrity of the condominium or comply with governmental requirements, even if the declaration is silent -- this applies retroactively to pre-2009 condominiums.
Legal references last verified April 15, 2026. This content is educational and informational. It does not constitute legal advice. Consult a licensed attorney in your state for legal guidance specific to your situation.
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