Special Assessment Notice Letter to Owners: Sample and Checklist
How to write a special assessment notice letter to condo or HOA owners: what it must say, a short sample letter, common mistakes, and the state notice rules to check before you send it.
Quick answer
A special assessment notice letter tells owners what was approved, what it pays for, why reserves and the budget do not cover it, each unit's share and how it was figured, the due dates and payment options, and the authority for the assessment (the document section and the vote). Send it only after the assessment is properly approved, and as early as your state law requires before the first payment is due.
Want the full editable version? See it in the Board Packet Kit
Which one is for me?
-
I own a condo or I am buying one
CondoWorkbook, $19
A 140-page PDF you print, or fill in with a PDF annotation app. It helps you find out who pays for a repair, and what to check before you buy.
See the workbook → -
I am not sure yet
Free sample, $0
12 pages from the workbook as a PDF. Read it first, then decide.
Read the free sample → -
I am on a condo board or I manage buildings
Board Packet Kit, from $149
Word and PDF files for the board: a responsibility chart, an owner guide and notice letters to send to owners.
See the Board Packet Kit →
Nothing tests owners’ trust in a board like a special assessment. The notice letter is often the first time some owners hear the number, so it has to answer their questions before they ask: what is this for, why now, how much do I owe, and when.
A clear letter cuts down on angry emails, late payments and challenges to the assessment itself. Here is what to put in it, a short sample, and the rules to check first.
What a Special Assessment Notice Letter Must Include
| Part | What to write |
|---|---|
| Subject line | The amount per unit, what it is for, and the first due date |
| What was approved | Who approved it (board or owners) and on what date |
| What it pays for | The project in plain words, for example “replace the roofs on Buildings A and B” |
| Why it is needed | Why the reserves and operating budget do not cover it, with the shortfall amount |
| Each unit’s share | The amount, and how it was figured: equal shares, or by percentage interest as the declaration requires |
| Due dates | Lump-sum date, installment dates, and whether a payment plan is available |
| How to pay | Payment methods and how to mark the payment |
| Authority | The declaration or bylaw section, and the owner vote if one was needed |
| Late payment | What happens if a payment is late, as your collection policy allows |
| Where to learn more | Where owners can see the bids, the reserve study and the minutes |
If shares differ by unit, attach a schedule. Owners who think they were charged the wrong share will stop reading at the number.
Sample Special Assessment Notice Letter
A short version you can adapt. Replace everything in brackets.
Subject: Special assessment of [amount] per unit for [project], first payment due [date]
Dear Owners,
On [date], [the board / the owners] approved a special assessment to pay for [project]. [One or two sentences on why the work is needed now.]
The work will cost about [total]. The reserve fund has [amount] set aside for it, leaving [shortfall] to be raised by this assessment.
Your share is [amount], figured [equally per unit / by each unit’s percentage interest under Declaration Section ___]. You may pay in full by [date] or in [number] installments of [amount] due [dates].
Please pay by [payment methods] and mark it “Special Assessment.” This assessment is made under [Declaration / Bylaws Section ___] [and was approved by an owner vote on [date]]. Late payments are handled under [the collection policy].
If you plan to sell or refinance, please tell your title or escrow company about this assessment. Bids and minutes are available at [location]. Questions: [contact].
[Name], [Title], for the Board of Directors
The full version in the Board Packet Kit adds board notes on approval limits and how to show each unit’s share, a reserve fund summary to send with it, and a Word file you can put on your letterhead.
Common Mistakes With Special Assessment Notices
1. Sending the letter before the assessment is properly approved. If your documents or state law require an owner vote above a certain amount, a board-only vote may not be enough. The letter should state who approved it and when, and that should match the minutes.
2. Leaving out why reserves did not cover it. Owners will ask. If the letter does not explain the gap, the questions come at the next meeting instead, with more heat.
3. Not explaining the share. “Your share is $6,400” with no basis invites disputes. Say whether it is equal per unit or by percentage interest, and cite the section.
4. Too little time to pay. A large assessment due in two weeks causes defaults. Offer installments or a payment plan where your documents allow it, and give the dates up front.
5. Threatening collection steps your policy does not allow. Describe late charges, interest and liens only as your collection policy and state law permit. Overstating them can backfire.
6. Forgetting sellers and buyers. Owners selling in the next few months need to disclose the assessment, and the resale certificate must show it. Remind them in the letter.
Using the money for something else
Some states require the money from a special assessment to be used only for the stated purpose. Describe the purpose carefully, because a narrow description limits what the funds can pay for.
State Law: Approval Limits and Notice Periods
Your declaration and bylaws set most of the rules, but state law often adds limits. For example:
- California: without a member vote, the board may not levy special assessments that together exceed 5 percent of the association’s budgeted gross expenses for the fiscal year (Civil Code 5605). Owners must get individual notice of any special assessment at least 30 and no more than 60 days before it is due (Civil Code 5615).
- Florida: for condominiums, the board meeting where a nonemergency special assessment will be considered needs written notice to owners, also posted, at least 14 days ahead, and the notice must say that assessments will be considered and give their estimated cost and purpose (s. 718.112(2)(c)). The specific purpose of the assessment must also be stated in a written notice to each owner, and the funds may be used only for that purpose (s. 718.116(10)).
Other states have their own caps, vote requirements and timing rules. See your state’s condo law page, and have the association’s attorney review the letter before the first one goes out. Our owner-side guide to special assessments covers the questions owners and buyers will ask.
Frequently Asked Questions
How much notice do owners get before a special assessment is due?
It depends on your state and documents. California requires individual notice at least 30 and no more than 60 days before the assessment is due. Many other states leave the timing to the governing documents. Give as much time as you can, and offer installments for large amounts.
Can the board levy a special assessment without an owner vote?
Sometimes. Many declarations and some state laws let the board levy assessments up to a limit, with an owner vote needed above it. In California the board's limit without a member vote is 5 percent of budgeted gross expenses for the year, with exceptions for emergencies. Check your documents and state statute before you vote.
How is each owner's share of a special assessment figured?
Usually the same way regular assessments are shared: either equally per unit or by each unit's percentage interest set in the declaration. The letter should state which method applies and cite the section. If shares differ, attach a schedule.
Should the notice letter mention payment plans?
Yes, if one is available. Say who to contact and by when. Owners who cannot pay a lump sum are more likely to stay current if they know a plan exists before the due date.
Who pays a special assessment when a unit is being sold?
That is usually settled in the purchase contract, but in many associations an assessment approved before closing stays with the unit. Ask selling owners to tell their title or escrow company, and make sure resale disclosures show the assessment.
Get the Full Editable Letter
The Board Packet Kit includes the complete special assessment notice in Word and PDF, with board notes on approval limits, share schedules and collection wording, plus a reserve fund summary and nine other owner letters.
Important Disclaimer: This article is general information for educational purposes, not legal advice. Approval limits, notice periods, collection rules and payment rights for special assessments vary by state and by governing document. Always check your declaration, bylaws and state statute, and have the association’s attorney review your notice before it is sent. If this article conflicts with your governing documents or the law, they control.
Try 12 pages of the CondoWorkbook free
See the matrix, repair worksheet and board questions before you decide. Enter your email and we send you the 12-page PDF.
We only use your email to send what you asked for. See our privacy policy.
Related Articles
A condo resale certificate shows what a unit owes, what the HOA plans to spend, and what could cost you after closing. What is in it, how to read it, and the deadlines to know.
Is a condo special assessment tax deductible? For a home you live in, usually not, but an assessment for improvements can raise your basis. Rentals follow different rules. What the IRS says.
Active or recent HOA litigation affects insurance, lending, and resale value. Learn what to look for and how to assess the risk.
How to request HOA documents before buying a condo: who asks, what to put in the contract, a sample request you can copy, state deadlines, and what to do if the HOA is slow.
HOA insurance deductibles can be shockingly high. Learn how they work, who covers the cost when a claim is filed, and how to protect yourself.
Who writes CondoWorkbook
CondoWorkbook guides are written and published by S-Block Technologies. Each guide is based on how condo declarations, CC&Rs, bylaws and master insurance policies usually split repairs, and on the state laws it names. We update a guide when a law changes or a reader tells us something is wrong. We are not lawyers, and no lawyer reviews these guides, so always check your own documents.
Last updated . Corrections: business@sblocktechnologies.com. More about us
Did this answer your question?
Send owners letters that match your CC&Rs.
The Board Packet Kit has a fill-in responsibility chart, a brandable owner guide, ten owner notice letters, a board resolution and the logs to back them up, in Word and PDF. From $149 per association.
See the Board Packet Kit