On October 16, 2026, the Tahoe Donner Association board adopted a 2027 annual assessment of $4,080 per property, up from $3,621 in 2026. That is an increase of $459, or 12.7%. Of that $459, $406 goes to the Operating Fund, which covers lifts, lodges, pools, staff, insurance and utilities. Every capital fund combined, the money for building and replacing things, rose $53.
If you are weighing Tahoe Donner against other Truckee communities, that split matters more than the headline number. It shows how much it costs to keep this community's amenities running year to year, and that cost is the part of the dues most likely to keep rising.
The 2027 assessment, fund by fund
The 2027 Budget Adoption staff report splits the per-property assessment into five funds:
| Fund | 2026 | 2027 | Change |
|---|---|---|---|
| Operating Fund | $1,618 | $2,024 | +$406, 25.1% |
| Repair and Replacement Fund | $1,034 | $1,049 | +$15, 1.5% |
| Long Life Fund | $187 | $195 | +$8, 4.3% |
| New Capital Projects Fund | $752 | $782 | +$30, 4.0% |
| New Equipment Fund | $30 | $30 | $0 |
| Total | $3,621 | $4,080 | +$459, 12.7% |
The capital funds together come to $2,056 per property for 2027, about half the bill. Each of those funds rose between 0% and 4.3%. The Operating Fund grew by a quarter in a single year.
What is inside the $406
The staff report lists the main reasons for the Operating Fund increase, in approximate per-property amounts for 2027:
- More realistic revenue targets, about $95. Earlier revenue assumptions were cut back where they had been "overly optimistic," so less of the budget depends on amenity revenue and more is carried by the assessment.
- Costs moved from the Repair and Replacement Fund, about $88. This is covered in the next section.
- California minimum wage, about $70.
- Taxes, about $60.
- Property, casualty and general liability insurance, about $56.
- Utilities, about $35.
- Employee benefits, about $30, driven by health insurance costs.
- Workers' compensation, about $5 in savings, after the association moved to a group captive insurance arrangement.
These items add up to more than $406. The report says the pressures are partly offset by managing controllable expenses, reviewing staffing and service levels, and finding operating efficiencies.
None of these items is a new lodge, a new lift or a new trail. Wages, insurance, taxes and utilities rise for any community that runs its own amenities with its own staff, and Tahoe Donner runs a lot of them. The 2027 operating budget projects about $17.6 million in revenue. Total direct payroll, salaried and hourly, is about $16.2 million, plus roughly $4.4 million in payroll burden. With payroll that size compared with revenue, a change in the minimum wage shows up directly on every owner's bill.
The $88 is a change in which fund pays
One line is easy to misread. Some recurring costs that the Repair and Replacement Fund used to cover are moving to the Operating Fund, based on guidance from the association's reserve study experts and its auditors. The staff report calls this "a change in the appropriate funding source rather than an increase in the underlying expenditure."
That explains part of the 25.1% jump. Roughly $88 of the $406 is spending that already existed and is now booked in a different fund. Without that shift, the Operating Fund increase would be about $318. That is still large, but it changes how the year-over-year comparison should read. When you compare Tahoe Donner's dues history with another community's, check whether a jump came from new costs or from moving existing costs between funds.
The capital funds are paying for plans in 2027
The capital side barely grew, and the 2027 capital projects exhibit shows why. Much of next year's capital money pays for studies and design, with construction scheduled for later years.
- Class 1 paved multi-use trail, Trout Creek Trailhead to Alder Creek Adventure Center: $650,000 in 2027 for professional services to study the trail, with construction spending in later years.
- Trails Implementation Plan projects: $213,000 projected for 2027 trail and trailhead work.
- Alder Creek Adventure Center improvements: a phased plan with a $925,000 budget across 2027 and 2028, including turning the existing equestrian arena into member gathering space and building a replacement arena elsewhere.
- Eagle Rock snowmaking, Phase 2 at the Downhill Ski Resort: $100,000 for planning in 2027 and $2 million for construction in 2028. The stated goal is to supply the Eagle Rock lift using a well rather than TDPUD water.
- Downhill conveyor replacement and a new or relocated lift-maintenance building: both planned in 2027 and built in 2028. The conveyor project would move the magic carpets and enclose them.
Some 2027 work does involve actual construction. Two examples: one is a $64,000 restroom remodel at The Lodge, during which the bathrooms on each floor are expected to close for about three weeks, one floor at a time. The other is $718,062 for work at the Trout Creek Recreation Center: pool pavers, slot drains, hydronics, stairs and ramps, and an outdoor structure for the snack bar.
For a buyer, this shows when the larger projects are scheduled. Several of them, including Eagle Rock snowmaking, the conveyor and the maintenance building, list construction budgets for 2028. The 10-year capital plan is published, so you can read those future numbers before you buy instead of finding out about them later.
If you plan to rent, read the access plan too
The assessment is the same for every owner. Rental-minded buyers also need to read the 2027 Amenity Access Operating Plan, which the board approved with the budget on October 16. Compared with the 2026 plan, several fees go up:
| Fee | 2026 | 2027 |
|---|---|---|
| Short-term rental tenant daily access, ages 7 and up | $30 | $35 |
| Resident tenant owner relinquishment process | $90 | $100 |
| Short-term ID card administrative fee, annual | $90 | $100 |
| Additional member photo ID card, cards 5 to 10, ages 7 and up | $175 | $185 |
| Personal guest daily access, ages 3 to 6 / 7 and up | $5 / $15 | $5 / $15 |
The 2027 short-term rental daily fee for ages 3 to 6 is $10. The plan also adds a $40 registration fee for professional child care providers. Member daily access stays free.
Blackout dates matter more than the fees. Short-term rental tenants cannot use certain private amenities during these 2027 periods:
- Trout Creek only: January 1 to 3, January 16 to 18, February 13 to 15, November 25 to 28, and December 24, 2027 through January 2, 2028
- Trout Creek, Beach Club and Tennis Center: May 29 to 31
- Trout Creek, Beach Club, Tennis Center and Northwoods Pool: July 1 to 11 and September 4 to 6
Most of these dates fall on holiday weekends. The July window, when members, guests and resident tenants need reservations for the Beach Club Marina and the Trout Creek Recreation Pool, grows from July 1 to 5 in 2026 to July 1 to 11 in 2027. The plan also lets management add more restrictions during the year if the current ones do not protect the priorities set in the Amenity Access Rule.
What the operating budget pays for this winter
Here is what the operating budget runs this season. The Cross Country Ski Center lists opening day as November 27, 2026, conditions permitting. The Downhill Ski Resort lists December 11, 2026, with lifts starting at 9 a.m. The Downhill lodge opened for the 2025/26 season, so this is its second winter.
The holiday calendar includes Members Ski Free Day at the cross country center on December 18, a Winter Speaker Night at Alder Creek Adventure Center on December 20, Ski + Ride With Santa on December 25, and a New Year's Eve Light Parade + Fireworks Show on December 31. The draft 2027 operating budget also called for keeping seven-day winter-holiday service at The Lodge and Pizza on the Hill. Lift operators, groomers, instructors and kitchen staff are the wage and benefit costs behind most of the 2027 increase.
Frequently asked questions
When does the $4,080 assessment take effect? It is the 2027 annual assessment. Association policy requires the board to send members the annual budget report and assessment billing at least 45 days before the fiscal year starts.
Did the reserve funds shrink because of the $88 shift? The Repair and Replacement Fund still rose $15 per property, to $1,049. The shift moves certain recurring costs into operations. The staff report says the reallocation is a change in funding source, with no increase in the underlying spending.
How much does the association keep on hand for operations? Staff recommended setting the 2027 Operating Fund minimum balance at $2,700,000, under the Operating Fund Policy adopted in 2025.
This post is general information drawn from Tahoe Donner Association documents. It is not legal, tax or financial advice. If you are considering a purchase or a rental plan, confirm the details for your own situation with the association and the right professionals.
If you would like to go through Tahoe Donner's 2027 budget and access plan with a specific property in mind, or compare them with what another Truckee community's assessment covers, I'm glad to sit down with you and the documents. John Ross Tahoe. Let's Connect.