Reserve allocation comparison for a typical Southern New Hampshire condo with 24 units, $400 monthly fees, and a $115,000 annual budget. Under the old 10% rule, annual reserves total $11,500, or about $40 per unit per month. Under the new 15% rule taking effect January 4, 2027, annual reserves total $17,250, or about $60 per unit per month. The difference is $5,750 per year, or about $20 per unit per month — roughly a 5% increase in total condo fees.