Tennessee guide

Tennessee estoppel / unpaid-assessment statement review

Tennessee does not use the term "estoppel certificate." For condominiums, two statutory tools do the job. Section 66-27-415(h) requires the association to furnish, within 7 days of request, a statement of a unit's unpaid assessments — and that statement is binding on the association, which is the closest Tennessee gets to a true estoppel.

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Separately, the §66-27-503 resale package discloses the unit's current and special assessments and any delinquencies. Together these tell escrow what you would inherit. Planned-community HOAs have no statutory equivalent, so for an HOA you must request a status or estoppel letter by contract. Because the §66-27-415(h) statement is a point-in-time balance for one unit, read it against the broader package — the amount owed on a single unit can understate stress across the whole association.

The §66-27-415(h) statement is the binding piece

For condominiums, §66-27-415(h) requires the association to furnish a statement of the unpaid assessments levied against a unit within 7 days of a written request, and that statement is binding on the association in favor of those who rely on it. In escrow this is the figure used to certify and clear the unit's balance at closing. Confirm the statement is current and reconcile it against the seller's representations — an unexpected balance, a fine, or a late charge is exactly what this statement exists to surface. Because the lien under §66-27-415 covers assessments and fines from the time they become due, an unpaid balance can attach to the unit, so the binding statement is your protection against inheriting an undisclosed obligation. Request it close to closing so it captures the most current figure.

Special assessments are the load-bearing line

The §66-27-503 disclosure of the unit's current and special assessments is where near-term cost shows up. Tennessee's most predictable special-assessment trigger is §66-27-413: when a covered loss — typically storm or wind/hail damage — exceeds insurance proceeds plus reserves, the shortfall is a common expense spread across all owners. Tennessee imposes no statutory cap on the size of an assessment increase or special assessment for condos or HOAs, so a board can levy a large assessment by the process the declaration allows (many declarations require an owner vote above a dollar threshold — check the CC&Rs). An approved-but-pending special assessment disclosed here is the clearest preview of a cost arriving shortly after you close — clarify in the contract who bears it.

Read it against reserves and the wind/hail deductible

The assessment statement is a one-unit balance — it is not a reserve study or an insurance summary. Read it alongside the reserve disclosure in the §66-27-503 budget statement (and the reserve study now required for covered condos since 2024) and the master policy's deductible structure. A unit with a clean balance in an association whose reserve line is near zero, or whose master policy carries a 1%–2% percentage wind/hail deductible against Tennessee's severe-storm exposure, still carries real out-of-pocket risk that the balance alone will not show. The statement tells you what is owed today; the rest of the package, read together, tells you what is coming.

HOAs and association-wide delinquency

Planned-community HOAs have no §66-27-415(h) equivalent and no statutory estoppel, so request a status or estoppel letter as an express contract contingency. For condos, also read the §66-27-503 association-wide snapshot of units more than 60 days past due. One unit's balance can look fine while the association is under cash-flow stress. Tennessee's condo super-priority lien is limited — prior to most liens except a first mortgage recorded before the assessment became delinquent and tax liens, with the association entitled to only 6 months of assessments capped at 1% of the first mortgage on a foreclosure — so a high delinquency rate is a real budget red flag even when your specific unit is current.

Tennessee legal references

Informational only. Not legal advice. Always confirm against current statute and counsel.

Need help applying these Tennessee statutes to your specific situation? We can connect you with state-licensed counsel and specialists familiar with this exact regulatory environment.

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Reviewer's checklist

  • Request the §66-27-415(h) unpaid-assessment statement (binding; furnished within 7 days)
  • Reconcile the certified balance against the seller's representations
  • Read the §66-27-503 current-and-special-assessment disclosure as a near-term cost preview
  • Determine whether the property is a condo (statutory tools) or an HOA (request an estoppel letter by contract)
  • Cross-check the balance against the disclosed reserve amount and any reserve study
  • Check the master policy's wind/hail deductible (§66-27-413 shortfall risk)
  • Confirm whether the declaration requires an owner vote above a special-assessment threshold
  • Read the association-wide >60-day delinquency snapshot
  • Note the limited 6-month / 1% super-priority lien when weighing delinquency
  • Clarify in the contract who pays any approved-but-pending assessment

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How CondoSignal reads a document package

Source documents

  • Declaration & bylawsthe rules
  • Budget & financialsthe money
  • Reserve studythe big repairs
  • Meeting minuteswhat the board fears
read together

Cross-reference

The risk lives in the contradiction between documents.

An assessment in the minutes but not the estoppel; a reserve the budget never funds.

scored

Risk report

Severity-graded across 8 categories.

Every finding cites the document, page number, and quoted text.

How CondoSignal reviews this

We read the reserve study, operating budget, and 24 months of meeting minutes togethertennessee estoppel / unpaid-assessment statement review risk usually lives in the contradiction between documents, not in any single one of them. Every finding cites the source document, the page number, and the quoted text behind it.

See our 8-category framework →

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Reviewed by Kirk Hasley, Founder. Every claim here is checked against current Tennessee statute and primary sources, using the same documented review framework we run on every file. Last reviewed June 13, 2026.

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Risk Intelligence

Review the documents before your contingency ends

Most buyers get 7–14 days to review condo documents. Upload the packet — we read the reserve study, budget, minutes, and insurance summary and flag the risks, every finding linked to the exact page. Free.

Expert Matching

Need a real estate lawyer or mortgage specialist?

We can connect you with vetted real estate lawyers, mortgage brokers, and insurance brokers familiar with the specifics of condo and HOA transactions.

  • HOA lawyer