Wisconsin Statutes
Wis. Stat. § 703.16 (2026)
Common expenses and common surpluses
✓ current as of July 2026
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703.16(1)(1) Disposition of common surpluses. All common surpluses of the association shall be credited to the unit owners’ assessments for common expenses in proportion to their percentage interests in the common elements or as otherwise provided in the declaration or shall be used for any other purpose as the association decides.
703.16(2)(a)(a) Funds for the payment of common expenses and for the creation of reserves for the payment of future common expenses shall be obtained by assessments against the unit owners in proportion to their percentage interests in the common elements or as otherwise provided in the declaration.
703.16(2)(b)(b) During the period of declarant control of the association under s. 703.15 (2) (c), if any unit owned by the declarant is exempt from assessments for common expenses until the unit is sold, the total amount assessed against units that are not exempt from assessments may not exceed the amount that equals nonexempt units’ budgeted share of common expenses, based on the anticipated common expenses set forth in the annual budget under s. 703.161 (2) (a). The declarant is liable for the balance of the actual common expenses.
703.16 HistoryHistory: 1977 c. 407; 1991 a. 39; 1993 a. 453; 1995 a. 224, 227; 1997 a. 27, 250; 1999 a. 185; 2003 a. 283; 2015 a. 195 s. 83.
703.16 NoteNOTE: 2003 Wis. Act 283, which affected this section, contains extensive explanatory notes.
703.16 AnnotationThe definition of “unit” under s. 703.01 (15) encompasses a property on which there is no constructed unit. Aluminium Industries v. Camelot Trails, 194 Wis. 2d 575, 535 N.W.2d 74 (Ct. App. 1995).
Notes of Decisions
Cited in 10
cases (2 in the last 5 years), 1990–2024 · leading case: Aluminum Indus. Corp. v. Camelot Trails Condo. Corp., 535 N.W.2d 74 (Wis. Ct. App. 1995).
Aluminum Indus. Corp. v. Camelot Trails Condo. Corp., 535 N.W.2d 74 (Wis. Ct. App. 1995). “, a condominium *577 property on which no construction has taken place is a "unit" subject to assessment for common expenses under § 703.16(2), STATS. We conclude that it is.”
Saddle Ridge v. Bd. for Town of Pac., 2010 WI 47 (Wis. 2010). “The question decided in Aluminum Industries was not whether owners of unbuilt condominium units were properly assessed for property taxes but whether "a condominium property on which no construction has taken place is a 'unit' subject to assessment for common expenses" assessed…”
Walworth State Bank v. Abbey Springs Condo. Ass'n, Inc., 2016 WI 30 (Wis. 2016). “See Wis. Stat. § 703.16 (2)(a). ¶50 The significant problem posed for condominium associations by unpaid assessments is the issue underlying the instant case.”
Geneva Nat. Cmty. Ass'n, Inc. v. Friedman, 598 N.W.2d 600 (Wis. Ct. App. 1999). “See § 703.16(8), Stats. One of the rules of mortgage foreclosures is that a twelve-month period of redemption applies to a one-to four-family residence which is owner-occupied when the foreclosure action is commenced.”
Towne Realty, Inc. v. Edwards, 456 N.W.2d 651 (Wis. Ct. App. 1990). “See sec. 703.16, Stats. Edwards defaulted on both of these obligations.”
Person v. Stupar, Schuster & Cooper, S.C., 136 F. Supp. 2d 957 (E.D. Wis. 2001). “Defendant debt collectors argue that they are entitled to collect attorney fees from Person pursuant to Wis. Stat. § 703.16 (8), which states that “[a]n association may recover costs and actual attorney fees” in enforcing its lien rights.”
Kaitlin Woods Condo. Ass'n v. North Shore Bank, FSB, 2013 WI App 146 (Wis. Ct. App. 2013). “However, as in that case, we look to the language of the Declaration to determine whether it "otherwise provided" terms that prevent the Association from assessing NSB for the unbuilt but platted units at issue.”
Northernaire Resort & Spa, LLC v. Northernaire Condo. Ass'n, 2013 WI App 116 (Wis. Ct. App. 2013). “2d at 581 (citing Wis. Stat. § 703.16 (2)). Thus, § 703.16(2) permits the declaration to set forth an assessment scheme that differs from the default statutory rules.”
Elaine Strassburg v. Hickory Meadows Ass'n, Inc. (Wis. Ct. App. 2024). “§ 703.16(2)(a) contains a statutory default, which states that funds for common expenses shall be obtained in proportion to owners’ percentage interests in the common elements, but that § 703.”
Holtgren v. 260 Jamie Lane Condo. Assoc., 2022 IL App (2d) 210440-U (Ill. App. Ct. 2022). “at 77 (quoting Wis. Stat. § 703.16 (2)). The declaration there “otherwise provided” that the property would not be assessed prior to construction of dwelling units.”
— Wis. Stat. § 703.16(2) — 4 cases
Aluminum Indus. Corp. v. Camelot Trails Condo. Corp., 535 N.W.2d 74 (Wis. Ct. App. 1995). “, a condominium *577 property on which no construction has taken place is a "unit" subject to assessment for common expenses under § 703.16(2), STATS. We conclude that it is.”
Saddle Ridge v. Bd. for Town of Pac., 2010 WI 47 (Wis. 2010). “The question decided in Aluminum Industries was not whether owners of unbuilt condominium units were properly assessed for property taxes but whether "a condominium property on which no construction has taken place is a 'unit' subject to assessment for common expenses" assessed…”
Kaitlin Woods Condo. Ass'n v. North Shore Bank, FSB, 2013 WI App 146 (Wis. Ct. App. 2013). “However, as in that case, we look to the language of the Declaration to determine whether it "otherwise provided" terms that prevent the Association from assessing NSB for the unbuilt but platted units at issue.”
Northernaire Resort & Spa, LLC v. Northernaire Condo. Ass'n, 2013 WI App 116 (Wis. Ct. App. 2013). “2d at 581 (citing Wis. Stat. § 703.16 (2)). Thus, § 703.16(2) permits the declaration to set forth an assessment scheme that differs from the default statutory rules.”
— Wis. Stat. § 703.16(2)(a) — 1 case
Elaine Strassburg v. Hickory Meadows Ass'n, Inc. (Wis. Ct. App. 2024). “§ 703.16(2)(a) contains a statutory default, which states that funds for common expenses shall be obtained in proportion to owners’ percentage interests in the common elements, but that § 703.”
— Wis. Stat. § 703.16(3) — 1 case
Aluminum Indus. Corp. v. Camelot Trails Condo. Corp., 535 N.W.2d 74 (Wis. Ct. App. 1995). “, a condominium *577 property on which no construction has taken place is a "unit" subject to assessment for common expenses under § 703.16(2), STATS. We conclude that it is.”
— Wis. Stat. § 703.16(6) — 1 case
Towne Realty, Inc. v. Edwards, 456 N.W.2d 651 (Wis. Ct. App. 1990). “See sec. 703.16, Stats. Edwards defaulted on both of these obligations.”
— Wis. Stat. § 703.16(6)(b) — 1 case
Towne Realty, Inc. v. Edwards, 456 N.W.2d 651 (Wis. Ct. App. 1990). “See sec. 703.16, Stats. Edwards defaulted on both of these obligations.”
— Wis. Stat. § 703.16(8) — 1 case
Geneva Nat. Cmty. Ass'n, Inc. v. Friedman, 598 N.W.2d 600 (Wis. Ct. App. 1999). “See § 703.16(8), Stats. One of the rules of mortgage foreclosures is that a twelve-month period of redemption applies to a one-to four-family residence which is owner-occupied when the foreclosure action is commenced.”
— Wis. Stat. § 703.16(9) — 1 case
Towne Realty, Inc. v. Edwards, 456 N.W.2d 651 (Wis. Ct. App. 1990). “See sec. 703.16, Stats. Edwards defaulted on both of these obligations.”
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