Actually I did wonder if they would do a 1% or 2% assessment across all resorts in order to contribute towards the general Disney wide losses. It might be they could argue along the lines of “there was lost revenue at the DVC resorts due to the closure and this is to offset those losses” in some way.
I have no idea if that is even legal, so it isn’t a suggestion of what they might do. It was just me mulling over possibilities.
I’m pretty sure we were told 15% for the WDW properties by both the direct and resale agents.
So it seems I didn’t actually post this. 
When I did a chat with MS a week or so ago I asked about what would happen to the borrowed points for my December reservation when we cancelled. I was told that all borrowed points will be returned to their original use year when a reservation is cancelled, regardless of when it is for. As long as the current policy on the restriction of borrowing points is in place, it doesn’t matter whether it is a reservation during the closure period or not.
I’ll check back in a week and if the points aren’t back in my 2021 use year I’ll ask them if they can do it then.
Please keep us posted with what happens with this, I had a July reservation and said they would not be returning the borrowed points unless the closure was extended.
When did you ask?
This is the transcript from my chat:
a Disney Vacation Club Cast Member.
Info: You are now chatting with Larry.
Info:
Larry: Hi Nicola!
Larry: Welcome Home! My name is Larry. How may I assist you today?
Nicola: Hi Larry,
Nicola: I have a question about a reservation already booked and the new borrowing restriction.
Larry: I will be happy to answer your question about the new temporary borrowing policy.
Nicola: We have a Dec use year. We have a stay booked for Christmas 2020 using points from 3 use years. Because we come from the U.K. we can’t get flights or insurance, so we have to cancel. Will the 2021 borrowed points all stay in our 2020 use year? And can we use all of them to book during our 2020 use year?
Larry: That is a great question. As long as you cancel your reservation while we are under our modified cancellation policy, any Borrowed Vacation Points will be unborrowed and put back into the Use Year they came from. This will happen automatically within 15 days from when the reservation was cancelled.
Nicola: I thought the new policy only applied to reservations through to the end of June 2020. But if we can cancel now and get those points returned, that would suit us really well. We would love to come at Christmas 2021, just pushing it back a year.
Larry: Right now, the unborrowing of Vacation Points is being applied to all reservations no matter your travel dates.
Nicola: That’s great news for us! Thankyou for confirming that policy.
Larry: You are welcome, Nicola! Is there anything else I can assist you with today?
Edited for formatting, to make it easier to follow.
About a week and a half ago, so maybe it has changed since then
The date on the email is 30th April, that was a week ago Thursday.
But I’ll let you know what happens.
Last night I cancelled online and then chatted with the CM. Here is a small piece:
This was a June 25th reservation .
Two things: when I asked for my borrowed points in April it was well beyond 15 days. The fact that they said you had to ask within 15 days surprised me.
I also asked about process if they extend August 18 UY points. I have 27 points that will expire at the end of July. I just wanted to know, in theory, if they extend could I call/chat and get those points applied to my September reservation. They would not give me an answer- at all. I told them repeatedly I expected to lose the points but I wanted to understand process- no go. Just “maybe they will be extended and you can see then”.
Finally I have my 2021 points back in the 2021 use year! 
That was from the cancellation on May 1st, so over 3 weeks to process.
I admit I was wondering if & when it would happen, did two further chats and a call (to cancel the cash stay) and kept getting told to be patient. And I have my refund for the cash stay.
Glad it’s done and it did happen automatically.
Can anyone enlighten me on the current status of un-borrowing? We downgraded to a studio and I have 34 points from 2021 that I would like to go back into that year. It’s been a week and they are still showing in 2020. Should I call or wait? Thanks!
I would call. They should have rolled back over by now.
I thought that you cannot un-borrow? That once you borrow, if you cancel or change the reservation the points go into the reservation use year, not the original use year.
They un-borrowed points on two reservations for me after two cancellations. They also moved banked points to another reservation to free up 2021 points that can now be banked.
I have done all of this through chat.
That is useful to know. I don’t need to unborrow, but I have 2019 points in use for both my Sept and Dec 2020 reservations and it might make sense to better front-end them. thanks!
Thanks all. I will call. I don’t know why it keeps telling me that chat is unavailable. 
@DumboRunner I think it’s currently “pandemic policy” so that people could push forward points since there are extra 2019 points in the system that got extended. But I don’t know how long it will last!
True in normal times. Pandemic accommodations have allowed points to return from whence they came.
chat has been unavailable for some time – you have to call
Funny, I had chat move my points on Saturday (I needed my new UY to really see what was going on with this mess). It was real quick but after I was done chat was shut off.
