On your upcoming HOA bill this January, you will notice a $3 contribution to ARDA-ROC (American Resort Development Association – Resort Owners’ Coalition). Your participation in the Resort Owners’ Coalition helps ARDA-ROC in its efforts to advance legislation that protects owners from federal, state and local government attempts to raise revenue at the expense of timeshare owners.
- ARDA-ROC uses its funds for education and expert resources that are necessary to track and follow federal, state and local legislative and regulatory activity.
- ARDA-ROC strives to safeguard and improve vacation ownership for future generations by defending owners on many policy fronts. Over the past few years, ARDA-ROC has been successful in protecting owners from:
- Attempts to limit or eliminate the second home mortgage/timeshare deduction
- Attempts to impose state sales taxes on timeshares
- Attempts to tax owners of timeshares as transient occupants (i.e. hotel guests)
- Attempts by the IRS to tax timeshare homeowners associations’ capital reserves (part of maintenance fee) as income
- Attempts to tax annual assessment through a state food and beverage tax provision
- In addition to legislative advocacy, ARDA-ROC conducts various studies designed to enhance the ability of our specialists in taxes, banking and consumer affairs convey the message of vacation ownership to legislators.