Unnecessarily technical dues question

[Plex]

So I just got my dues bill, and it actually was less than I would have expected it to be. So this lead me to a thought:

Does unsold inventory impact dues?

The resort overall is going to have fixed costs for upkeep, etc. The dues go to pay for this. Having unsold inventory means that you have fewer people contributing to the overall cost of operations.

So, is DVC picking up the tab for difference on this unsold inventory? Or is that cost being divided up among owners at the resort?

[VWL Mom]

There was a slight overpayment of real estate taxes on my bill, about $40 so that may explain the difference.

I had read somewhere, and of course I cannot find it, the Disney pays a fixed amount for the first 5 years a resort is open. After that they are subject to the same dues as owners on unsold inventory. The cost is not passed on to us. I'll keep looking and will post when I find it.

[FiggyFan]

In the "Notice of 2012 Annual meetings" I received in November for my two home resorts (BWV and BCV) under "General Notes", is an item called "Developer Guarantee". It says that Disney guaranteed to place a maximum limit on dues assessment for operating expenses. In exchange Disney does not have to pay its share of operating expenses on unsold inventory. So, does this deal balance out? Not sure, since we don't have the numbers.

If you were estimating your bill based on the estimated per point dues assessment in the annual notice, I think VWL Mom had the solution - we usually get a credit for prior year's property taxes since the estimated tax payment on last years dues bill was higher than the actual taxes.