How a Florida Condo or HOA Board Adopts a Special Assessment Without an Owner Challenge

Jason Hamilton Mikes, JD, MBA
Founder & Managing Shareholder

• Published September 22, 2026
• Reviewed by Jason Hamilton Mikes, JD, MBA, September 23, 2026
• Florida Statutes as of July 1, 2026
• Applies to: Condominiums · HOAs · Cooperatives · Master associations

A special assessment is any assessment levied against owners other than the regular assessment required by the annual budget, and Florida law lets a condominium, cooperative or homeowners association board adopt one only after 14 days' written and posted notice of the meeting, in a notice that states the estimated cost and the purposes of the assessment. Whether the board may act alone or must obtain an owner vote depends on the governing documents. Once adopted, the funds may be used only for the purposes stated in the notice.

Where the authority comes from

The statutes assume the association may levy special assessments and regulate how; the governing documents decide who may approve them. Most declarations authorize the board to levy special assessments for common expenses, emergencies, insurance deductibles and capital repairs. Many add a threshold, for example, special assessments exceeding a stated dollar amount or a percentage of the budget require approval by a majority or two-thirds of the owners, or limit special assessments for capital improvements (as opposed to repairs and replacements) to those approved by the members.

The first step in every special assessment is therefore to read the declaration and bylaws with counsel and answer three questions: What is the purpose of this assessment (repair, replacement, improvement, deficit, insurance, litigation)? Does the board have authority for that purpose at this amount? If an owner vote is required, what notice and vote does the document require?

The 14-day notice

Chapter 718 requires that written notice of any board meeting at which a nonemergency special assessment will be considered be mailed, delivered or electronically transmitted to the unit owners and posted conspicuously on the condominium property at least 14 days before the meeting. The notice must specifically state that assessments will be considered and provide the estimated cost and a description of the purposes of the assessment. Compliance must be documented by an affidavit executed by the person who gave the notice and filed among the official records. Chapter 720 imposes the same 14-day mailed-and-posted notice for HOA board meetings at which special assessments will be considered, and requires the notice to state the nature, estimated cost and description of the purposes.

A notice that says only "special assessment" on the agenda does not comply. Neither does one that states a purpose different from the one the board ultimately adopts. Boards should describe the project, the total cost, the amount per unit or the allocation method, the payment dates, and whether installments will be permitted.

Owner meetings when a vote is required

When the documents require owner approval, the association must call a membership meeting with the notice the bylaws and statute require (for condominiums, at least 14 days' mailed and posted notice for a special meeting unless the bylaws require more; for HOAs, 14 days), state the proposed assessment in the notice, and obtain the vote the documents specify. Limited proxies may be used for the vote. If the assessment is tied to a material alteration or substantial addition to the common elements in a condominium, the alteration itself may require 75 percent approval of the total voting interests under section 718.113(2) regardless of what the assessment provision says.

Adopting the assessment

At the noticed meeting the board (or the members) should adopt a resolution that identifies the purpose, the total amount, the allocation among units or parcels (which must follow the ownership shares in the declaration), the due date or installment schedule, and the consequences of nonpayment. The minutes should reflect the vote. Owners should then receive written notice of the adopted assessment stating the amount and the due dates; most declarations and management contracts require it, and collection is far easier when the owner received a clear statement.

Using the funds

Section 718.116(10) provides that special assessment funds may be used only for the specific purposes set forth in the notice, and that any excess must be treated as common surplus (returned or credited to owners) unless the owners vote otherwise. Cooperatives follow the same rule; HOAs follow their documents, which almost always say the same thing. Boards should keep special assessment proceeds in a separately tracked account and should not redirect leftover funds to another project without a new notice and, where required, a new vote.

Collecting a special assessment

Unpaid special assessments are collected like regular assessments: late fees and interest as the documents allow, the statutory notices, a claim of lien, and, ultimately, foreclosure. The same statutory collection sequence described in our collection notice article applies. Installment plans are common for large assessments; the resolution should state that an owner who misses an installment accelerates the balance, so that the association is not forced to lien for one installment at a time.

Emergencies

During a declared state of emergency, the emergency-powers statutes allow a board to levy special assessments and to borrow money without the owner vote the documents might otherwise require, when reasonably necessary to protect the health, safety and welfare of the community. The 14-day notice requirement gives way to notice in as practicable a manner as possible, which may include posting, mail, electronic transmission, the Internet, radio or publication. The emergency-powers statutes condition these powers on the board acting consistent with section 617.0830, the general standard of care for directors. An emergency enlarges what the board may do without an owner vote. It does not lower the standard the decision is judged against: good faith, a reasonable belief that the action is in the association's best interests, and the care an ordinary prudent person in a like position would reasonably believe appropriate under the circumstances. These powers end when the emergency does, and a board that levies a large assessment months after the storm under the banner of emergency powers will be challenged. Our emergency powers article explains the limits.

Alternatives and combinations

A special assessment is one of three ways to pay for a large expense; the others are reserves (for the purpose the reserve was created) and borrowing. Loans often work best alongside a special assessment: the association borrows to pay the contractor on schedule and levies an assessment payable over several years to service the loan, giving owners the choice to prepay. Each tool has its own approval requirements, and the resolution, the loan documents and the special assessment notice must describe the same project and amounts.

For community association managers: see The board wants a special assessment: what has to happen first? in the Manager Resource Center.

Contact Hamilton Mikes

Hamilton Mikes prepares special assessment notices, resolutions and owner communications, and structures assessments alongside reserves and financing for associations throughout Southwest Florida. Call 239-594-7227 or visit our Budgeting and Financial Reporting page.