Colorado HOA Accounting Blog

A plain-English guide to the HOA balance sheet, income statement, budget vs actual and aged receivables, with questions every board should ask.

What belongs in an HOA’s operating fund vs its reserve fund, what Colorado requires, and how it should look on the books.

Most HOAs don’t report late dues to credit bureaus, but collections can. How HOA debt reaches your credit report, and what Colorado law gives owners.

Colorado’s rules for HOA late fees, interest and the required 18-month payment plan, with a worked example and tips for boards.

Colorado’s 2022–2025 HOA laws changed how boards collect unpaid dues. What’s allowed, what’s banned and the steps before collections.

In most Colorado associations the board can raise dues through the budget, subject to an owner veto by a majority of all owners. Here’s the process.

How special assessments work under Colorado law, who pays, payment options, and how boards can avoid needing one.

Colorado’s median HOA fee is low, but mountain condo dues run far higher. Here’s how to tell if a fee is really too high, or too low.

Dues and regular assessments are the same thing. Special assessments are one-time charges. Fees cover everything else. Here’s how it works in Colorado.

In Colorado, HOAs, POAs and COAs are all unit owners’ associations under CCIOA. Here’s what really differs: community type, budgets and insurance.