The legal basis for dues is the operating plan. The most common mistake in practice is that the plan is not properly served or is not prepared at all. This situation does not relieve the flat owner of their obligation to pay dues; however, it severely restricts the manager’s ability to claim a 5% late payment penalty and utilize practical enforcement methods. Law No. 7579, which came into force in 2026, linked the operating plan preparation process to a strict timeline and imposed a ceiling on dues increases based on the revaluation rate. In this article, we examine the preparation, notification, finalization, and legal consequences of the operating plan in light of current legislation and Supreme Court decisions.
Brief Summary
If there is no approved operating plan, the manager prepares a temporary operating plan without delay; this plan must be approved by the board within 3 months (Law No. 7579 of 2026, Condominium Law Art. 37).
In a temporary plan prepared while an existing plan is in effect, the increase in charges cannot exceed the revaluation rate for the previous year — a legal ceiling on dues.
The absence or lack of notification of the plan does not relieve the flat owner of their primary obligation to pay dues (Condominium Law Art. 20).
The plan is served against a signature or by registered mail; if no objection is raised within 7 days, it becomes final. The finalized plan is considered a document under Enforcement and Bankruptcy Law Art. 68/1.
For a 5% late payment penalty, it is mandatory that the plan/decision be served or that the owner attended the meeting; otherwise, the delay period begins from the service of the payment order.
1. 2026 Legislative Amendment (Law No. 7579, Condominium Law Art. 37)
Law No. 7579, adopted on May 7, 2026, and which came into force upon its publication in the Official Gazette dated May 22, 2026 (No. 33261), made significant amendments to Article 37 of the Condominium Law (KMK) regarding the operating budget/project (and to Article 35/d concerning advance collection):
Temporary operating budget/project: If there is no operating budget/project approved by the board of condominium owners, the manager is obliged to prepare a temporary operating budget/project without delay.
Three-month approval period: It is mandatory for a decision to be made by the board of condominium owners for this temporary project to be accepted as is or with modifications within three months at the latest.
Increase ceiling (revaluation rate): The amount foreseen in a temporary project prepared while an existing operating budget/project is in place cannot exceed the revaluation rate for the previous year —determined in accordance with repeated Article 298 of the Tax Procedure Law (VUK)— of the current project amount. Thus, a legal ceiling has been placed on exorbitant common expense fee increases.
Practical effect: The manager can no longer indefinitely postpone the operating budget/project on the grounds that “the board could not convene”; they must prepare the temporary project and submit it for board approval within 3 months. The common expense fee increase, on the other hand, is limited by the revaluation rate based on the existing project. The text of the law can be accessed from the Official Gazette dated May 22, 2026.
2. Does the Obligation to Pay Common Expenses Disappear if an Operating Budget/Project is Not Prepared?
No. According to the established jurisprudence of the Court of Cassation, the fact that an operating plan has not been prepared at all or has not been duly notified does not relieve the flat owner of the obligation to contribute to common expenses under Article 20 of the Condominium Law. Contribution to common expenses is a fundamental and legal obligation for the management of the main real estate. Even if no decision has been made by the board of flat owners, flat owners and those who continuously benefit from the independent section based on a lease agreement or another reason (tenants) are responsible for common expenses.
In short, the absence of the project affects not the principal debt, but only the manager’s ability to claim late payment compensation and utilize practical enforcement methods.
3. Notification Procedure and Finalization Process
For the operating plan to produce legal effects, its procedure must be followed:
Notification method: The project is notified to flat owners or those who actually benefit from the independent section against their signatures or by registered mail.
Objection period: If no objection is made within 7 days from the notification, the project becomes final. If an objection is made, the matter is reviewed by the board of flat owners and a new project is prepared if necessary.
Result of finalization: A finalized project now has the force of a court decision.
If accepted by the general assembly, no separate notification is required
If the operating plan has been discussed and accepted directly by the board of condominium owners, this decision constitutes an operating plan; there is no need for a separate notification to the condominium owners who attended the meeting. An owner who approved the project at the meeting cannot subsequently request the redetermination of the elements of this project from the court.
Supreme Court 18th Civil Chamber, Case No. 2012/6408, Decision No. 2012/8239, Date 02.07.2012 If the annual estimated income-expense and due/advance amounts have been determined by the board of condominium owners, this decision bears the characteristic of an operating plan, and there is no need for a separate notification to the owner who attended and approved the meeting; this owner cannot subsequently request the determination of the elements.
Notification to the Tenant: The Management Plan is Examined First
Regarding whether the operating plan should be notified to the tenant (the beneficiary of the independent section), primarily, the provisions in the management plan are considered. If there is no regulation in the management plan, an optional right is exercised within the framework of Article 37 of the Condominium Law. For details on the tenant’s common expense responsibility, our article What Can Apartment Management Do If the Tenant Does Not Pay Dues? can be consulted.
4. Enforcement Proceedings: Article 68 of the EBL and “Final Annulment of Objection”
According to Article 37 of the Condominium Law (KMK), finalized operating plans and the decisions of the board of condominium owners regarding operating expenses are accepted as documents listed in Article 68/1 of the Enforcement and Bankruptcy Law. This means that enforcement proceedings without a court judgment can be initiated for unpaid dues, and even if the debtor objects, the path of definitive annulment of the objection can be taken with these documents. In contrast, a project that has been properly notified but not finalized (or documents such as merely an estimated budget/general assembly minutes) does not provide this possibility.
Supreme Court General Assembly of Law, Ref. 2017/12-345, Dec. 2018/1772, Date 27.11.2018 A finalized operating plan or a decision of the board of condominium owners regarding operating expenses constitutes a document within the meaning of Article 68/1 of the Enforcement and Bankruptcy Law (İİK); based on this document, the annulment of the objection can be requested.
Supreme Court General Assembly of Law, Ref. 2017/12-266, Dec. 2018/1767, Date 27.11.2018 Without a finalized operating plan or a duly adopted board decision regarding operating expenses, documents such as merely general assembly minutes and an estimated budget are not considered documents within the meaning of Article 68 of the Enforcement and Bankruptcy Law (İİK), and since they do not contain an unconditional acknowledgment of debt, the request for the annulment of the objection is rejected.
5. When Does the 5% Late Payment Penalty Begin?
According to Article 20 of the Condominium Law (KMK), a condominium owner who does not pay their expense/advance share pays a monthly 5% late payment penalty for the days they are delayed. However, for this penalty to be applied, it depends on the owner being aware that the debt is due. The start date is determined according to the following order:
If the basis is the operating plan: the date the project was notified to the owner.
If the underlying board decision is: if the owner attended the meeting, the date of the decision; if they did not attend, the date the decision was notified or the debt was learned in another way.
If none of these apply: the date on which the payment order was notified in the enforcement proceeding initiated against them.
Therefore, if the project has not been notified, delay compensation cannot be applied for a period before the notification date; the default date must be determined unequivocally.
6. Summary Table: Status and Legal Consequences of the Operating Plan
| Status | Principal Debt (Dues) | %5 Delay Compensation | EPL Art. 68 Document |
|---|---|---|---|
| Prepared and notified (finalized) | Exists | Starts from notification/learning date | Yes |
| Prepared but not notified | Exists | Does not start (starts with payment order) | No |
| Never prepared | Exists | Does not start | No |
| Approved by general assembly (board decision) | Exists | Starts from decision date (notification not required for participant) | Yes |
| 2026 temporary project (prepared by manager) | Exists | Subject to notification condition | Subject to 3-month approval period |
Pre-litigation/enforcement checklist:
The original operating plan, management plan, and notification documents must be added to the file (necessary for the court to issue a ruling).
If based on a board decision, the meeting minutes, attendance list, and agenda must be kept ready.
For late payment compensation, the date of default must be clearly determined.
Post-2026: the temporary project must be submitted for board approval within 3 months; the increase must not exceed the revaluation rate.
Frequently Asked Questions (FAQ)
If an operating plan is never prepared, does the flat owner not pay dues?
They do. The absence or non-notification of the operating plan does not exempt the flat owner from the common expense debt under Article 20 of the Condominium Law. However, in this case, a 5% late payment compensation cannot be applied, and since there is no finalized project, the practical enforcement (removal of objection) option cannot be utilized.
When does the operating plan become final?
The project becomes final if no objection is made within 7 days after it is notified to the flat owners against a signature or by registered mail. A finalized project has the force of a court decision and is considered a document under Article 68/1 of the Enforcement and Bankruptcy Law (EBL).
Should the operating plan accepted by the general assembly also be notified separately?
Separate notification is not required for flat owners who attended the meeting; the board decision is considered an operating plan. For owners who did not attend the meeting, the date of learning about/notification of the debt is taken as the basis.
Did the 2026 amendment impose a limit on the increase in dues?
Yes. With the amendment made to Article 37 of the Condominium Law (KMK) by Law No. 7579, the increase in price in the temporary project prepared while an existing project is in place cannot exceed the revaluation rate for the previous year. Additionally, the temporary project must be submitted for board approval within 3 months at the latest.
From which date does the 5% late payment penalty accrue?
If it is based on the operating plan, it starts from the notification date; if it is a board decision, it starts from the decision date for the participating owner, and from the notification/learning date for the non-participating owner; if these do not exist, it starts from the date of notification of the payment order in enforcement proceedings.
Resources and Our Related Articles
Official sources:Condominium Law No. 634 (mevzuat.gov.tr) · Law No. 7579 (Official Gazette dated 22.05.2026)
- What Can Apartment Management Do If the Tenant Fails to Pay Dues?
- Who is Authorized to Collect Dues in Collective Buildings?
- Amendment of the Management Plan: Procedure, Conditions, and Practical Issues
Why is Expert Lawyer Support Necessary?
The legal validity of the operating plan depends on its proper preparation, due notification, and finalization. A minor notification error can lead to the loss of the 5% late payment penalty and the right to pursue the annulment of objection; while an incorrect/illiquid calculation can lead to the cancellation of the enforcement proceeding. The provisional project schedule after 2026 and the revaluation rate ceiling also require careful attention. Accurate documentation and precise determination of the default date are key to the secure collection of receivables.
2M Law Office provides support to apartment and site managements along the Tuzla, Pendik, Kartal, Maltepe, and Gebze/Kocaeli line in matters of condominium ownership and site management law, preparation/notification of operating plans, collection of unpaid dues through enforcement proceedings, and lawsuits for annulment/cancellation of objection. For an assessment regarding your specific case: 2mhukuk.com
This article is for general informational purposes only; it does not constitute legal advice or legal services. Each dispute should be evaluated under its specific circumstances.
