North Carolina §47F-3-114

Surplus funds

Statute:
North Carolina §47F-3-114 · Chapter 47F (North Carolina Planned Community Act)
Topic:
Assessments · Surplus
Applies to:
HOA associations

Unless the declaration provides otherwise, surplus funds remaining after common expenses and any prepayment of reserves must be paid to the lot owners in proportion to common-expense liability or credited against future assessments. North Carolina does not mandate a reserve study.

surplus; reserves; credit; refund

📄 Read the official text at ncleg.gov →

How SoShiny helps with Surplus funds

SoShiny is built around the Florida statutes from day one. The features that help you comply with this section are part of every plan — no add-ons, no per-document fees.

See the feature → Start free

Frequently asked

What does North Carolina §47F-3-114 require?
Unless the declaration provides otherwise, surplus funds remaining after common expenses and any prepayment of reserves must be paid to the lot owners in proportion to common-expense liability or credited against future assessments. North Carolina does not mandate a reserve study.
Who does North Carolina §47F-3-114 apply to?
North Carolina §47F-3-114 applies to HOA associations in North Carolina.
What happens if our HOA doesn't comply with §47F-3-114?
Non-compliance can expose the association and individual directors to disputes in the governing forum for North Carolina community associations. SoShiny's audit trail and documented workflows are designed to demonstrate good-faith compliance.
Where can I read the official text of North Carolina §47F-3-114?
The official text is published by the North Carolina General Assembly at ncleg.gov. The summary on this page is for plain-English reference only and is not legal advice.
How does SoShiny help with Surplus funds?
SoShiny is built around the Florida statutes from day one. The features that help you comply with this section are part of every plan — no add-ons, no per-document fees. Learn more →

Not legal advice. This page is a plain-English summary of North Carolina §47F-3-114 prepared by SoShiny for board members and managers. For binding legal advice or interpretation, consult a North Carolina-licensed attorney. For the official statutory text, see the link above.

Free newsletter

Stay current on North Carolina association law.

Get the free quick-reference guide plus a heads-up when the statutes that govern your community change.

Free. Unsubscribe anytime with one click.

Don’t run your HOA on spreadsheets.

Start your community free →