Seattle, WA HOA Rules: Assessment & Dues (2026)

Under WUCIOA (RCW 64.90), the board must adopt a proposed annual budget at least 30 days before the beginning of the fiscal year and distribute it to all unit owners. The budget must include projected income and expenses, reserve fund contributions, and any planned special assessments. Regular assessments are allocated based on each unit's allocated interest as stated in the declaration. Special assessments for capital improvements or unforeseen expenses may require membership approval depending on the association's governing documents. WUCIOA provides a statutory lien for unpaid assessments, which is a priority lien for up to six months of unpaid assessments (RCW 64.90.485). This super-lien takes priority over first mortgages and other encumbrances. Associations must provide at least 30 days written notice before recording a lien. Interest on unpaid assessments accrues at the rate established in the declaration or, if none, at 12% per year. The association may also recover reasonable attorney fees in collection actions.