New Hampshire Reserve Study Requirements

Encouraged / disclosure

No — New Hampshire does not require HOAs or condominium associations to obtain reserve studies or to fund reserves at any minimum level. The New Hampshire Condominium Act (RSA 356-B) does require boards to present unit owners an annual budget summary that includes any reserves and "a statement of the basis on which any reserves are calculated and funded" (RSA 356-B:40-c), and reserve balances must be disclosed in resale certificates (RSA 356-B:58). There is no statutory study cycle or funding formula.

Verified against the statute 2026-07-06

Who it applies to

The reserve provisions apply to condominium associations governed by the Condominium Act, RSA 356-B. New Hampshire has no planned-community statute, so non-condo HOAs (typically voluntary corporations under RSA 292) face no statutory reserve or reserve-disclosure provisions at all.

Study cycle

No statutory cycle — reserve studies are not required at formation or on any recurring schedule.

Funding rules

No minimum funding or mandatory reserve. "Common expenses" may include funds assessed to create or maintain reserves when the condominium instruments authorize them (RSA 356-B:3, III), and the annually ratified budget must explain how any reserves are calculated and funded (RSA 356-B:40-c) — but the amount, and whether to hold reserves at all, is left to the board and the governing documents.

Disclosure rules

Boards must give unit owners an annual budget summary including any reserves and the basis on which they are calculated and funded (RSA 356-B:40-c). Resale certificates must state the status and amount of any major maintenance or replacement reserve fund and any project-earmarked portions (RSA 356-B:58); declarant public offering statements must state whether the budget provides for capital-expenditure or major-maintenance reserves (RSA 356-B:52).

The statutes

  • RSA 356-B:40-cAdoption of Budgets and Special Assessments

    Board must adopt a proposed budget at least annually and give all unit owners a summary "including any reserves, and a statement of the basis on which any reserves are calculated and funded"; the budget is ratified unless 2/3 of all unit owners reject it.

  • RSA 356-B:52Public Offering Statement

    Declarant's public offering statement must include a projected first-year budget and "a statement of whether any provisions have been made in the budget for capital expenditures or major maintenance reserves."

  • RSA 356-B:58Resale by Purchaser

    Resale certificate must include "a statement of the status and amount of any reserve for the major maintenance or replacement fund and any portion of such fund earmarked for any specified project by the board of directors."

Adversarially re-verified July 2026: fetched RSA 356-B:40-c, 356-B:52, 356-B:58, and 356-B:3 directly from the NH General Court site (gc.nh.gov) and confirmed the quoted reserve-summary, offering-statement, resale-certificate, and common-expenses (paragraph III) language verbatim; no reserve-study or minimum-funding mandate exists in the chapter. Informational only — not legal advice. Confirm with the primary source and a community-association attorney licensed in New Hampshire. Report an issue.

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