As resorts are approaching the budget season in a year that has seen the industry impacted harshly by the COVID-19 pandemic, management and boards will have to address new issues that many have not had to previously deal with. Collection of maintenance assessments could be problematic and show an increase in delinquencies. Housekeeping maintenance efforts needed to cope with the pandemic could increase costs substantially. Rental income could decline due to a decrease in travel and lower occupancy rates.