RCW 64.90.480
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Assessments and capital contributions
WUCIOA provisions governing assessment timing, allocation methods, working capital contributions, special assessments for negligence damage, and the fee-free payment method requirement.
Reviewed · Washington changes feed
Statutory Text
Verified Apr 19, 2026 · LEG_WA_GOV
(1)(a) Assessments for common expenses and those specially allocated expenses that are subject to inclusion in a budget must be made at least annually based on a budget adopted at least annually by the association in the manner provided in RCW 64.90.525 . (b) Assessments for common expenses and specially allocated expenses must commence on all units that have been created upon the conveyance of the first unit in the common interest community; however, the declarant may delay commencement of assessments for some or all common expenses or specially allocated expenses, in which event the declarant must pay all of the common expenses or specially allocated expenses that have been delayed. In a common interest community in which units may be added pursuant to reserved development rights, the declarant may delay commencement of assessments for such units in the same manner. (2) The declaration may provide that, upon closing of the first conveyance of each unit to a purchaser or first occupancy of a unit, whichever occurs first, the association may assess and collect a working capital contribution for such unit. The working capital contribution may be collected prior to the commencement of common assessments under subsection (1) of this section. A working capital contribution may not be used to defray expenses that are the obligation of the declarant. (3) Except as provided otherwise in this section, all common expenses must be assessed against all the units in accordance with their common expense liabilities, subject to the right of the declarant to delay commencement of certain common expenses under subsections (1) and (2) of this section. Any past due assessment or installment of past due assessment bears interest at the rate established by the association pursuant to RCW 64.90.485 . (4) The declaration may provide that any of the following expenses of the association must be assessed against the units on some basis other than common expense liability. If and to the extent the declaration so provides, the association must assess: (a) Expenses associated with the operation, maintenance, repair, or replacement of any specified limited common element against the units to which that limited common element is assigned, equally or in any other proportion that the declaration provides; (b) Expenses specified in the declaration as benefiting fewer than all of the units or their unit owners exclusively against the units benefited in proportion to their common expense liability or in any other proportion that the declaration provides, but if the common expense is for the maintenance, repair, or replacement of a common element other than a limited common element, the expense may be assessed exclusively against them only if the declaration reasonably identifies the common expense by specific listing or category; (c) The costs of insurance in proportion to risk; and (d) The costs of one or more specified services or utilities in proportion to respective usage, whether metered, billed in bulk based on unit count, or reasonably estimated, or upon the same basis as such utility charges are made …
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Assessment
| Ref | Requirement |
|---|---|
| (10) | Your HOA must offer at least one way to pay assessments without being charged a processing fee by the payment company. |
| (3) | Your HOA assessments are divided among units based on the allocation method specified in the declaration. |
Other sections in this chapter
- RCW 64.90
- RCW 64.90.365
- RCW 64.90.370 — Election of preexisting common interest communities, plat communities, miscellaneous communities
- RCW 64.90.410 — Board members, officers, and committees
- RCW 64.90.445 — Board Meetings — Notice and Conduct
- RCW 64.90.450 — Quorum
- RCW 64.90.455 — Unit owner voting
- RCW 64.90.470 — Insurance
- RCW 64.90.485
- RCW 64.90.490 — Other liens
- RCW 64.90.495 — Association records
- RCW 64.90.513 — Electric vehicle charging stations
Legal Topics
Articles Citing This Statute
- The 2028 WUCIOA Deadline: What Every Pre-2018 Washington HOA Needs to Know (10) Supporting
- WUCIOA vs RCW 64.38: Does Washington's New HOA Law Apply to Your Association? (10) Supporting
- What Is WUCIOA? Washington's 2026 HOA and Condo Law Explained (10) Supporting
- WUCIOA 2026 Compliance Checklist: The Definitive Reference for Washington HOA Boards Supporting
Legal references last verified May 23, 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.