Hawaii Administrative Rules
Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS
Chapter 107 - RULES RELATING TO HORIZONTAL PROPERTY REGIMES, CHAPTER 514A, HAWAII REVISED STATUTES
Subchapter 6 - REQUIREMENTS FOR REPLACEMENT RESERVES
Section 16-107-65 - Calculation of estimated replacement reserves; reserve study; good faith
Current through August, 2024
(a) A board of directors of an association shall calculate the association's estimated replacement reserves based on a reserve study developed in compliance with this section.
(b) The board shall compile a list of the association's assets. If the project's declaration and association's bylaws fail to clearly state whether a particular part of a condominium project is association property, the board may adopt a resolution allocating responsibility for that part to the association, an individual owner, or individual owners. The board's resolution shall be based on chapter 514A, HRS, the project's declaration and the association's bylaws, and any other applicable legal requirements or documents. The resolution shall clearly indicate whether the part in question:
The resolution shall state the basis of the board's decision and shall be effective to determine responsibility for replacement reserves for the part in question upon adoption and until changed by the board or by an amendment to the declaration or bylaws.
(c) The board shall determine the estimated useful life of each asset, based on at least one of the following:
(d) The board shall calculate the estimated capital expenditure or major maintenance required for each asset, based on at least one of the following, adjusted for inflation:
(e) Each year, the board shall adjust the amount of the estimated replacement reserves for an asset based on reasonable projections for inflation and for interest which will be earned during the estimated useful life of the asset. Adjustments for inflation shall not assume an annual inflation rate less than that of the Honolulu Consumer Price Index for All Urban Consumers for the prior year. Adjustments for interest earned shall not exceed the prior year's average interest rate for Seven-Year United States Treasury Bills.
(f) If a board plans to assess less than one hundred per cent of the association's estimated replacement reserves for a budget year, the association's operating budget for that year, the reserve study, and the association's other records shall clearly and prominently indicate:
(g) Any association, or any apartment owner, director, officer, managing agent, or employee of an association who calculates the association's estimated replacement reserves as provided in subsections (b), (c), (d), and (e) shall be deemed to have acted in good faith if the calculations subsequently prove incorrect; provided that an association board, director, officer, or managing agent must also make the disclosures required by subsection (f) to be deemed to have acted in good faith.