North Carolina HOA Annual Reporting: The New November 15 Deadline

Who has to file

The new requirement, codified at G.S. 55A-16-22.1, applies to every domestic nonprofit corporation and every foreign nonprofit corporation authorized to conduct affairs in North Carolina.

Most North Carolina community associations are incorporated as Chapter 55A nonprofits, so this covers HOAs under the Planned Community Act and condominium associations alike. If your association was never incorporated, the Chapter 55A filing doesn't apply to it. Confirm your status on the Secretary of State's business registry before assuming either way.

When it's due

• Deadline: November 15 of each year.
• First report: The annual report provisions take effect January 1, 2027 and apply to reports due on or after that date, so the first deadline most associations will face is November 15, 2027.
• Ongoing: Reports continue every year until the corporation is dissolved.

The Secretary of State can presume a report delinquent if it isn't received within 60 days after the due date, so in practice the danger point is mid-January. Don't plan around that window. Treat November 15 as the real deadline.

What goes in the report

The report is basic identifying information, current as of the date you file:

• The association's name and state of incorporation
• Registered office street address (and mailing address, if different) and county
• Registered agent's name and **email address**
• Principal office address and phone number
• Names, titles, and business addresses of principal officers
• Name and contact details for a person who can tell the state who has authority to bind the association
• A brief description of the association's activities
• A corporate email address, if different from the registered agent's

If the Secretary of State returns a report as incomplete, a corrected version filed within 30 days of the notice counts as timely. You can also amend a filed report at any time if officers or addresses change.

What it costs

• $18 to file electronically
• $25 to file on paper

That's the full cost when you file on time. The real expense comes from missing it.

What happens if you miss it

HB 517 adds a delinquent annual report to the list of grounds for administrative dissolution under G.S. 55A-14-20.

A dissolved association can apply for reinstatement, and reinstatement relates back to the date of dissolution, so the corporation is treated as having existed continuously. But until it's fixed, a dissolved association can face real questions about its contracts, insurance, and the board's authority to act. A lender, title company, or vendor checking the state registry won't see a good-standing association.

The law softens the transition a little. Through January 1, 2029, the Secretary of State may waive the reinstatement fee for associations dissolved because of a delinquent annual report. That's a safety net, not a plan.

Other HB 517 changes boards should know

Most of the Act's other changes took effect October 1, 2026:

• Three-director minimum. Nonprofit boards must have at least three directors. Most HOAs already meet this, since the Planned Community Act and Condominium Act require three directors after developer control ends. A board can temporarily drop below three while filling vacancies.
• Committees. Board committees must have at least two members, and creating one takes a majority of directors in office unless the articles or bylaws say otherwise. Committees still can't approve mergers, dissolution, sale of substantially all assets, or amendments to governing documents.

Board checklist

• Confirm your association is a Chapter 55A nonprofit by looking it up on the Secretary of State's website.
• Check what the state has on file for your registered agent, registered office, and principal office, and fix anything out of date now.
• Get an email address on file for your registered agent. It's a required field.
• Assign ownership of the filing to a specific role, such as the secretary or your management company, not just whoever is on the board that year.
• Calendar November 15, 2027, with a reminder 30 days ahead and a repeat every year after.
• Budget $18 for an electronic filing.
• Update the report whenever officers or addresses change, rather than waiting for next November.
• Confirm your board has at least three directors and that committee structures meet the new minimums.

FAQ

• Do North Carolina HOAs have to file an annual report?

Yes, if the HOA is incorporated as a North Carolina nonprofit under Chapter 55A, which most are. HB 517 requires an annual report to the Secretary of State starting with reports due on or after January 1, 2027.

• When is the North Carolina nonprofit annual report due?

November 15 every year. The first deadline for most associations is November 15, 2027.

• How much does it cost to file?

$18 online or $25 on paper.

• What happens if an HOA doesn't file?

A report not received within 60 days of the deadline can be presumed delinquent, and a delinquent report is grounds for administrative dissolution. The association can seek reinstatement, and the Secretary of State may waive the reinstatement fee through January 1, 2029.

• Does this apply to condominium associations?

Yes, if the condo association is incorporated under Chapter 55A. The requirement follows the corporate form, not the type of community.

• What if our board changes after we file?

You can amend the annual report at any time. Updating it when officers change keeps the state's records accurate between filings.

• Put the deadline where the next board will see it

An annual filing is easy until the person who remembered it rotates off the board. My Front Yard keeps your association's deadlines, documents, and board roles in one shared place that carries over from one board to the next, so November 15 never depends on someone's memory. [See how it works →]

---

*Sources: [Session Law 2026-52 (HB 517)](https://www.ncleg.gov/EnactedLegislation/SessionLaws/HTML/2025-2026/SL2026-52.html), including new G.S. 55A-16-22.1 and amended G.S. 55A-14-20; [NC General Assembly bill summary, H517](https://www3.ncleg.gov/Legislation/SummariesPublication/Summary/2024/5/H517-SMCH-65(sl)-v-8/); Ward and Smith, P.A., ["New State Law Adds Annual Reporting Requirement for HOA's"](https://www.wardandsmith.com/article/new-state-law-adds-annual-reporting-requirement-for-hoas) (July 24, 2026).*

*Informational only, not legal advice. Talk to your association's attorney about how this law applies to your community.*