For those of you new to DVC, the dues are estimated because some items, especially actual property taxes, are "best guesses". They have always been "very" close, but are adjusted on your bill for the following year, sometimes a little over, sometimes a little less. Those of you making your dues payments monthly will notice that the January payment is usally a little different than the rest of the year because of this adjustment. And for those whose payment is normally on the 1st of the month, the January payment is often delayed until the 15th.