Before a Florida condominium, HOA or cooperative board levies a nonemergency special assessment, it must give owners at least 14 days' written notice of the board meeting, mailed, delivered or electronically transmitted and also posted, saying that assessments will be considered and describing them (§ 718.112(2)(c)1. and 3., § 720.303(2)(c), § 719.106(1)(c), Fla. Stat.). The board then votes at that open meeting. The governing documents, and for condo structural-integrity reserves the statute itself, may also require an owner vote.
The manager's checklist
- Confirm it's a special assessment. For condos and co-ops, a special assessment is any assessment other than the one required by the annually adopted budget (§ 718.103(27); § 719.103(23)). Chapter 720 doesn't define "special assessment." It defines "assessment" generally (§ 720.301(1)), so look to the HOA's declaration.
- Read the governing documents for an owner-vote or cap requirement. Many declarations and bylaws limit the board's power to special-assess (for example, a dollar cap or owner approval above a threshold). The statutes set minimum notice rules, and the documents may add more. Flag any vote requirement to the board early, because it changes the timeline.
- Check whether condo structural-integrity reserves are involved. For a condo required to have a structural integrity reserve study, reserves for SIRS items may be funded by special assessment, but a special assessment, line of credit or loan under that provision requires approval by a majority of the total voting interests (§ 718.112(2)(f)2.c.(I)). See the SIRS checklist.
- Get the numbers and the purpose in writing from the board. Condo and co-op notices must say that assessments will be considered and give the estimated cost and a description of the purposes (§ 718.112(2)(c)3.; § 719.106(1)(c)). HOA notices must include a statement that assessments will be considered and the nature of the assessments (§ 720.303(2)(c)). If the agenda item approves a contract for goods or services, a condo must provide a copy of the contract with the notice or make it available as the statute describes (§ 718.112(2)(c)3.).
- Count 14 days and send the notice. Mail, deliver or electronically transmit the notice to every owner and post it conspicuously on the property at least 14 days before the meeting (§ 718.112(2)(c)1.; § 719.106(1)(c)). HOAs may post or broadcast on closed-circuit cable television (§ 720.303(2)(c)).
- Sign and file the affidavit (condo and co-op). Proof of the 14-day notice is an affidavit signed by the person who gave the notice and filed in the official records (§ 718.112(2)(c)1.; § 719.106(1)(c)). HOAs don't have the same affidavit requirement, but keep the same proof anyway.
- Hold the vote at the noticed meeting. Directors vote in the open, not by email, proxy or secret ballot (§ 718.111(1)(b); § 720.303(2)(c)). Minutes should record the amount, due dates, purpose and each director's vote.
- Send the assessment notice and keep the money where it belongs. In condos and co-ops, the written notice of the assessment sent to each owner must state its specific purpose or purposes. The funds may be used only for those purposes, and any excess after completion is common surplus that the board may return or credit toward future assessments (§ 718.116(10); § 719.108(9)). Set up a separate ledger or account so you can show it.
After a declared emergency
When a state of emergency is declared under § 252.36 for the area, the board may levy special assessments without a vote of the owners, unless the governing documents specifically prohibit it (§ 718.1265(1)(l); § 720.316(1)(j); § 719.128(1)(l)). These powers last only as long as reasonably necessary to protect health, safety and welfare (§ 718.1265(2); § 720.316). The emergency statutes don't say the 14-day notice is waived. Ask counsel how to notice an emergency assessment before you send anything.
How it differs: condo, HOA, co-op
| Requirement | Condominium (Ch. 718) | HOA (Ch. 720) | Cooperative (Ch. 719) |
|---|---|---|---|
| Statutory definition | § 718.103(27) | None. "Assessment" § 720.301(1) | § 719.103(23) |
| 14-day mailed/delivered/electronic notice plus posting | Yes, § 718.112(2)(c)1. | Yes (posting or CCTV), § 720.303(2)(c) | Yes, § 719.106(1)(c) |
| Notice content | Assessments will be considered, estimated cost, purposes | Assessments will be considered and their nature | Assessments will be considered, estimated cost, purpose |
| Affidavit of notice in official records | Required | Not in § 720.303(2)(c) | Required |
| Use of funds limited to stated purpose | § 718.116(10) | Check documents | § 719.108(9) |
| Emergency power to levy without owner vote | § 718.1265(1)(l) | § 720.316(1)(j) | § 719.128(1)(l) |
Manager or lawyer?
Usually manager work (ministerial)
- Calculating the 14-day deadline from the statute and mailing, emailing and posting the notice
- Signing the notice affidavit and filing it in the official records
- Tracking collections and keeping assessment funds separate
Call association counsel when…
- The governing documents' cap or owner-vote clause is unclear, or the board wants to avoid it
- The assessment funds SIRS items, milestone repairs or a loan
- The board wants to levy under emergency powers or skip the 14-day notice
- The board wants to spend assessment funds on something other than the noticed purpose
- Owners threaten to challenge the assessment
Interpreting whether the documents allow the assessment is a legal conclusion, not a ministerial task. See The Florida Bar re Advisory Opinion – Activities of Community Association Managers, No. SC13-889 (Fla. May 14, 2015), and our Manager or lawyer? guide.
Common mistakes
- Posting the notice but not also mailing, delivering or electronically transmitting it to owners
- Counting 14 days from the board's decision instead of from the notice date to the meeting date
- A notice that says "assessment" with no estimated cost or purpose
- Forgetting the affidavit (condo and co-op)
- Using surplus "roof" assessment money for landscaping
- Missing a declaration cap or owner-vote clause until after the vote
Frequently asked questions
Does the board always need an owner vote?
Not under the general notice statutes. The board usually levies the assessment at a noticed meeting. But the governing documents may require owner approval. A condo special assessment to fund SIRS reserves under § 718.112(2)(f)2.c.(I) needs a majority of the total voting interests.
Can the 14-day notice be emailed?
Yes. The statutes allow notice to be "mailed, delivered, or electronically transmitted," and it must also be posted on the property (§ 718.112(2)(c)1.; § 720.303(2)(c); § 719.106(1)(c)). Confirm the association's electronic-notice consent procedure before relying on email.
What if the notice was late or missing the purpose?
Don't levy at that meeting. Re-notice for a later meeting with full content and a fresh 14-day count. If the board already voted on a defective notice, talk to counsel about whether to re-notice and re-vote.
Can leftover special assessment money go into reserves or operating?
In condos and co-ops, funds must be used only for the noticed purpose. Excess after completion is common surplus that the board may return to owners or credit toward future assessments (§ 718.116(10); § 719.108(9)). Check the documents for HOAs.
Can the board levy a special assessment after a hurricane without a vote?
Yes, if a state of emergency has been declared and the governing documents don't specifically prohibit it (§ 718.1265(1)(l); § 720.316(1)(j); § 719.128(1)(l)). The power is limited to what is reasonably necessary, so get counsel involved before you send notices.
Related resources
- Special assessment planning checklist
- Annual budget planning checklist
- SIRS and milestone inspection checklist
- Milestone or SIRS report received
- Emergency board meetings
- Board meeting checklist
- 2027 compliance calendar
Talk to association counsel
A short review of the documents and the draft notice before mailing costs far less than re-noticing or defending a challenged assessment. Call Hamilton Mikes, P.A. at 239-594-7227 or reach us through /contact/.
Statutes and authorities referenced
- § 718.103(27), Fla. Stat. (condominium 'special assessment' definition)
- § 718.112(2)(c)1., Fla. Stat. (14-day notice of meeting considering nonemergency special assessment; affidavit)
- § 718.112(2)(c)3., Fla. Stat. (notice must state assessments will be considered, estimated cost, purposes)
- § 718.112(2)(f)2.c.(I), Fla. Stat. (special assessment to fund structural integrity reserves requires majority of total voting interests)
- § 718.116(10), Fla. Stat. (purpose stated in written notice; funds used only for that purpose)
- § 718.1265(1)(l), Fla. Stat. (condominium emergency power to levy special assessments)
- § 720.301(1), Fla. Stat. (HOA 'assessment' definition)
- § 720.303(2)(c), Fla. Stat. (HOA 14-day notice; statement that assessments will be considered and their nature)
- § 720.316(1)(j), Fla. Stat. (HOA emergency power to levy special assessments)
- § 719.103(23), Fla. Stat. (cooperative 'special assessment' definition)
- § 719.106(1)(c), Fla. Stat. (cooperative assessment meeting notice; 14 days; affidavit)
- § 719.108(9), Fla. Stat. (cooperative special assessment purpose and use of funds)
- § 719.128(1)(l), Fla. Stat. (cooperative emergency power to levy special assessments)