WUCIOA 2028 Deadline: What Washington HOA & Condo Boards Must Do (2026 Update)

Updated September 2026. This post replaces our earlier WUCIOA overview. Since then the 2026 session ended, five more bills took effect on June 11, 2026, and the January 1, 2026 phase-in has been in force for eight months. Every date, dollar amount and section number below was verified on app.leg.wa.gov. Last checked against current statute text: September 3, 2026.

WUCIOA reaches every Washington association on January 1, 2028, when chapters 58.19, 64.32, 64.34 and 64.38 RCW are repealed. If your community was created before July 1, 2018, ten sections have applied to you since January 1, 2026, and new collection rules apply to every association. The job in 2026 is to run under the sections that apply now and close the gaps before the old chapters disappear.

What is WUCIOA?

The Washington Uniform Common Interest Ownership Act is chapter 64.90 RCW. Enacted in 2018 (chapter 277, Laws of 2018) as one statute for condominiums, HOAs and cooperatives, it applied to communities created on or after July 1, 2018. Older communities stayed under chapters 64.34, 64.32 or 64.38. Two bills changed that:

• ESSB 5796 (2024 c 321) repeals chapters 58.19, 64.32, 64.34 and 64.38 RCW effective January 1, 2028 (2024 c 321 s 503). RCW 64.90.360(2) confirms: “Before January 1, 2028, this chapter applies only to” new or electing communities.
• ESSB 5129 (2025 c 119) pulled ten sections forward to January 1, 2026 for pre-2018 communities by rewriting RCW 64.90.365(1), which now reads:

“(1) Except for a plat community or miscellaneous community described in RCW 64.90.360(4) and a nonresidential or mixed-use common interest community described in RCW 64.90.100, the following sections apply to a common interest community created before July 1, 2018, and any inconsistent provisions of chapter 58.19, 64.32, 64.34, or 64.38 RCW do not apply: (a) RCW 64.90.370; (b) RCW 64.90.405(1) (b) and (c); (c) RCW 64.90.445; (d) RCW 64.90.480(10); (e) RCW 64.90.502; (f) RCW 64.90.513; (g) RCW 64.90.525; (h) RCW 64.90.545; (i) RCW 64.90.580; and (j) RCW 64.90.010, to the extent necessary to construe this subsection.” — RCW 64.90.365(1) (2025 c 119 s 11)

The small-community carve-out in RCW 64.90.360(4)(a) covers a plat or miscellaneous community that “Contains no more than 50 units” and “Provides in its declaration that the annual average assessment of all units restricted to residential purposes, exclusive of optional user fees, may not exceed $1,000, as adjusted pursuant to RCW 64.90.065.” Almost no existing declaration has that cap, and a qualifying community is still subject to .445, .485, .495, .525, .530, .545 and .640 — a partial exemption, not an exit.

WUCIOA timeline: 2026, June 2026 and 2028

What already applies to your association today (since January 1, 2026)

For a pre-2018 community that is not a qualifying small community, these are in force now, and “any inconsistent provisions of chapter 58.19, 64.32, 64.34, or 64.38 RCW do not apply.”

Meetings — RCW 64.90.445

Owner meetings: notice “not less than 14 days and not more than 50 days before the meeting date.” Board meetings: notice “at least 14 days before the meeting” unless on a schedule given to owners. “The board must provide at least 15 minutes at the beginning of each meeting for unit owners to comment about agenda items before the board votes.” And “A board member may not vote by proxy or absentee ballot.” More: RCW 64.90.445 meeting rules.

Budgets and ratification — RCW 64.90.525

The budget goes to owners within 30 days of adoption, with a ratification meeting “not less than fourteen nor more than fifty days after providing the budget.” Then:

“Unless at that meeting the unit owners of units to which a majority of the votes in the association are allocated or any larger percentage specified in the declaration reject the budget, the budget and the assessments against the units included in the budget are ratified, whether or not a quorum is present.” — RCW 64.90.525(1)

Under RCW 64.90.365(2), .525 supersedes the governing documents of HOAs formerly under 64.38. See ratifying the HOA budget in Washington.

Reserve study — RCW 64.90.545

“An updated reserve study must be prepared annually. An updated reserve study must be prepared at least every third year by a reserve study professional and based upon a visual site inspection conducted by the reserve study professional.” — RCW 64.90.545(1)

The exemptions in subsection (2) are narrow, including “When the cost of the reserve study or update exceeds 10 percent of the association’s annual budget.”

Fee-free payment method — RCW 64.90.480(10)

“An association must provide at least one method of accepting payment of assessments from unit owners at no charge or as a common expense.”

EV charging, heat pumps, emergencies — RCW 64.90.513, .580, .502

An association may not enforce a provision that “Effectively prohibits or unreasonably restricts” an EV charging station (.513). A heat-pump application not “denied in writing within 60 days” is “deemed approved” (.580). RCW 64.90.502 covers emergency powers.

Collections — RCW 64.90.485(21)–(22)

The statutory sequence:

1. First notice within 30 days. “No later than 30 days after an assessment becomes past due, an association must provide a notice of delinquency to a unit owner by first-class mail,” in “any other language indicated as a preference,” with the statutory “first preforeclosure notice.”
2. 15-day standstill. “until the 15th day after providing a unit owner with a notice of delinquency … an association may not: (i) Take any other action to collect a delinquent assessment; or (ii) Charge a unit owner for any costs related to the collection … except for: (A) The actual costs of printing and mailing the notice of delinquency; (B) An administrative fee of no more than $10 …; and (C) A single late fee of no more than $50 or five percent of the amount of the unpaid assessment which triggered the fee, whichever is less.”
3. Second notice. “At or after the date that assessments have become past due for at least 90 days, but no sooner than 60 days after the first preforeclosure notice.”
4. Before any foreclosure. The owner must owe “the greater of: (i) Three months or more of assessments … or (ii) $2,000 of assessments,” excluding fines, late charges, interest and fees; “At least 90 days have elapsed”; any RCW 61.24.163 mediation is completed; and “The board approves commencement of a foreclosure action specifically against that unit.”

Dynamite Management runs WUCIOA-compliant financials, collections, reserves and resale certificates for Washington associations. See how it works or contact us.

What arrives June 11, 2026 and January 1, 2028

Resale certificates — RCW 64.90.640 (ESHB 1500, in effect June 11, 2026)

The certificate must now carry “the statement ‘NONE’ or ‘RECORDS UNAVAILABLE’ for each category of records that is not provided,” “the most recent financial audit report available,” “all policies, procedures, and resolutions approved by the board that are currently in effect,” and “the most current reserve study,” delivered “within 10 days after a request.” On fees:

“a reasonable charge to the owner for the preparation of a resale certificate may not exceed $275, covering the direct costs of copying and providing such information, and may not include any additional charges for providing documents that are maintained in electronic form on a website … The association may also charge a unit owner a nominal fee not to exceed $100 for updating a resale certificate within six months.” — RCW 64.90.640(2)(b)

The buyer may cancel “within five business days after first receiving the resale certificate,” and an owner “may bring an action” over fees or delays, with attorneys’ fees to the prevailing party. Pre-2018 condominiums stay under RCW 64.34.425 until January 1, 2028 (ESHB 1500 did not amend it); pre-2018 HOAs have no statutory resale certificate until then.

Owner inquiries — RCW 64.90.715 (ESHB 1501, in effect June 11, 2026, all associations)

When an owner sends a written inquiry “by certified mail,” the association “must respond within 30 days after receipt,” substantively or with notice that more time is needed. The board may limit owners to one inquiry per unit per 30 days; attorneys’ fees go to the prevailing party. RCW 64.38.185 is the parallel section for pre-2018 HOAs.

Audit threshold — RCW 64.90.530(2) (SHB 2354, in effect June 11, 2026)

“The financial statements of associations with annual assessments of $100,000 or more must be audited at least annually by a certified public accountant. In the case of an association with annual assessments of less than $100,000, as adjusted pursuant to RCW 64.90.065, an annual audit is also required but may be waived annually by unit owners other than the declarant of units to which a majority of the votes in the association are allocated.” — RCW 64.90.530(2)

Until 2028, pre-2018 HOAs are under RCW 64.38.045(2): audit at “$50,000 or more,” waivable by “67 percent of the votes cast.” Pre-2018 condos are under RCW 64.34.372(1): audit at “50 or more units,” waivable by 60 percent below that. On January 1, 2028 all three collapse into the $100,000 test.

Reserve accounts — RCW 64.90.535 (chapter 64.90 associations now; everyone January 1, 2028)

Reserve funds “must be held in an interest-bearing account at a financial institution domiciled in the United States that is regulated by FINRA or by the office of the comptroller of the currency,” “titled solely in the name of the association.” Securities are allowed only when “the total value of reserve funds is equal to or greater than $250,000.” Every reserve disbursement requires “The signature of at least two persons who are officers or directors of the association” and a supporting invoice.

Reconciliation, insurance and records — RCW 64.90.475, .470, .495

“[T]he accounts of the association must be reconciled at least annually” (.475(2)). The association “must maintain in its own name, to the extent reasonably available” property insurance, commercial general liability, and “Fidelity insurance” (.470(1)). RCW 64.90.495 lists the records to keep, most for seven years, available “Upon 10 days’ notice … but in no event later than 21 days without a court order.” When RCW 64.38.045 expires on January 1, 2028, .495 and .530 replace it for HOAs.

The 2028 preparation checklist for boards

In priority order; deadlines are for pre-2018 associations. Post-2018 communities are already under all of these.

1. Governing-document conformance audit. RCW 64.90.015(2): “the governing documents may not vary a provision of this chapter that gives a right to or imposes an obligation or liability on a unit owner, declarant, association, or board,” except the items in subsection (3). January 1, 2028. Dynamite maps each provision to the section that overrides it and flags what counsel needs to amend.
2. Bylaw fixes for meetings. Strike 24- or 48-hour board notice, executive-session grounds beyond the five in .445(2)(b), and board-proxy voting. In force. Dynamite runs notices and agendas on the .445 calendar.
3. Reserve study on the .545 cadence. Annual update; professional site visit at least every third year. In force. Dynamite schedules it with the budget cycle.
4. Reserve accounts on the .535 rules. Association-titled, interest-bearing, FINRA/OCC institution, two-signature disbursements. January 1, 2028. Dynamite sets up accounts and the two-signature workflow.
5. Collections policy rewritten to E2SSB 5686. 30-day first notice, 15-day standstill, $10 and $50-or-5% caps, second notice, board vote and mediation before foreclosure. In force. Dynamite issues the statutory notices and tracks the clocks.
6. Resale-certificate package rebuilt for ESHB 1500. “NONE”/“RECORDS UNAVAILABLE” statements, 10-day delivery, $275/$100 fees. June 11, 2026 for chapter 64.90 associations; January 1, 2028 for the rest. Dynamite prepares and delivers certificates.
7. Records retention per .495. Seven years of accounting records, financial statements, tax returns and contracts; 10-day (max 21) response. January 1, 2028. Dynamite keeps the document library.
8. Audit or waiver decision under .530. $100,000 or more: audit. Below: audit unless a majority of all votes waives it each year. January 1, 2028; now for chapter 64.90 associations. Dynamite prepares accrual-basis statements and manages the CPA engagement or the waiver vote.
9. Insurance review under .470. Property at 80 percent of ACV, CGL, fidelity. January 1, 2028. Dynamite reviews limits against reserve-study values at renewal.
10. Owner-inquiry procedure for .715. Log certified-mail inquiries, respond within 30 days. In force since June 11, 2026. Dynamite logs inquiries and drafts responses for board approval.
11. Fee-free payment method under .480(10). In force. Dynamite offers no-fee ACH on every managed account.
12. Budget and ratification calendar per .525. Budget to owners within 30 days; ratification meeting 14 to 50 days later. In force. Dynamite drafts the budget and reserve disclosures; the board decides; management executes. See our master budget guide.

1120-H questions? Our Form 1120-H preparation service: /hoa-taxes/.

Dollar amounts are inflation-adjusted

RCW 64.90.065 indexes three figures to the consumer price index: “the dollar amount specified in RCW 64.90.360(4), 64.90.530(2), and 64.90.640(2)” — the $1,000 small-community cap, the $100,000 audit threshold and the $275/$100 resale fees. Adjustments occur “on July 1st of each year” in 10 percent steps when the index test is met. The $250,000 securities floor in .535 and the $2,000 foreclosure floor in .485 are not indexed. Confirm the current figure before relying on one.

WUCIOA FAQ

When does WUCIOA take effect?

Since July 1, 2018 for communities created on or after that date. For older communities, ten sections apply as of January 1, 2026 under RCW 64.90.365(1), and the whole chapter applies January 1, 2028.

Does WUCIOA apply to HOAs created before 2018?

Yes: the ten sections in RCW 64.90.365(1) since January 1, 2026, and everything on January 1, 2028. Early election: RCW 64.90.370.

Is my small HOA exempt?

Only if your declaration caps average annual assessments at $1,000 (as adjusted) and you have 50 or fewer units (RCW 64.90.360(4)(a)). Even then, the meetings, budget, lien, records, financial, reserve study and resale sections apply.

Does my HOA need an audit under WUCIOA?

Under RCW 64.90.530(2), annual assessments of $100,000 or more require a CPA audit; below that, an audit is required unless a majority of all votes waives it. Until 2028, pre-2018 HOAs stay on the $50,000 / 67-percent rule in RCW 64.38.045(2).

How often does a Washington HOA need a reserve study?

Every year. RCW 64.90.545(1) requires an annual update and, “at least every third year,” one by a reserve study professional after “a visual site inspection.”

What happens to our bylaws in 2028?

They stay in place, but any provision that conflicts with a non-variable section of chapter 64.90 stops controlling. RCW 64.90.015(3) lists what governing documents may still vary. Amend now so the documents match what you actually have to do.

What is the WUCIOA 2028 deadline exactly?

January 1, 2028: the effective date of the repeal of chapters 58.19, 64.32, 64.34 and 64.38 RCW in 2024 c 321 s 503, and the date RCW 64.90.360(1) applies chapter 64.90 “to all common interest communities.” There is no July 2028 date.

Do we need to change our collections process?

Almost certainly. Since January 1, 2026, RCW 64.90.485(21)–(22) (and RCW 64.34.364 / 64.38.100) fix the notice sequence, cap standstill charges at $10 plus one late fee of the lesser of $50 or 5 percent, and require a three-month or $2,000 floor, mediation and a specific board vote before foreclosure.

Dynamite Management runs WUCIOA-compliant financials, collections, reserves and resale certificates for Washington associations. Boards decide; we implement. Condo and HOA financial management · Contact us · Self-managing? HOA Fiscal gives boards the same tools.

Doug McLain is the owner of Dynamite Management and founder of HOA Fiscal, a CPA licensed in Washington who has audited association financial statements, and a community association manager for more than 20 years. General information, not legal advice.