Condominium / HOA Special Assessment Notice

NOTICE OF SPECIAL ASSESSMENT

ASSOCIATION LETTERHEAD / CAPTION

1. RECIPIENT (UNIT OWNER OF RECORD)

2. USE-BLOCK A — PRE-ADOPTION NOTICE OF MEETING AT WHICH SPECIAL ASSESSMENT WILL BE CONSIDERED

☐ NOTICE OF MEETING AT WHICH NON-EMERGENCY SPECIAL ASSESSMENT WILL BE CONSIDERED

Date of meeting: [__/__/____]
Time: [____] ☐ a.m. ☐ p.m.
Location / Video link: [________________________________]
Meeting body: ☐ Board of Directors / Administration ☐ Membership (special meeting)

Statement required by Fla. Stat. § 718.112(2)(c)3. / § 719.106(1)(c) / § 720.303(2)(c)2.:

Notice is hereby given that, at the meeting identified above, the [Board of Administration / Board of Directors / Membership] will consider and may adopt a non-emergency special assessment against the unit owners of [ASSOCIATION NAME].

Nature, estimated cost, and purpose of the proposed special assessment:

Posting on condominium property: A copy of this Notice was conspicuously posted on the condominium property on [__/__/____] at the following location: [____________]. The affidavit of the person providing notice has been executed and filed in the official records of the Association in accordance with Fla. Stat. § 718.112(2)(c)1.

Owner participation rights: Unit owners have the right to attend the meeting, observe the deliberations, and speak on the matter for a reasonable time, subject to rules duly adopted by the Board (Fla. Stat. § 718.112(2)(c); Cal. Civ. Code §§ 4900–4955 "open-meeting" rules).

3. USE-BLOCK B — POST-ADOPTION NOTICE OF SPECIAL ASSESSMENT NOW DUE

☐ NOTICE THAT SPECIAL ASSESSMENT HAS BEEN ADOPTED AND IS BECOMING DUE

4. AUTHORITY FOR THE ASSESSMENT

The Association is authorized to levy this special assessment by:

Statutory caps and approval requirements (check controlling jurisdiction):

☐ California — Cal. Civ. Code § 5605(b): Board may impose a regular-assessment increase of not more than 20% over the preceding fiscal year and may impose special assessments in the aggregate not exceeding 5% of the budgeted gross expenses of the Association for the current fiscal year, without membership approval. Any amount exceeding those caps requires approval of a majority of a quorum of members (Cal. Civ. Code § 4070; quorum = more than 50% of members under § 5605(d)(3)). The Association certifies that this assessment ☐ does ☐ does not exceed the statutory cap, and that ☐ membership approval is not required ☐ membership approval was obtained on [__/__/____].

☐ California — Cal. Civ. Code § 5610 (Emergency): This assessment is levied for an "extraordinary expense" within the meaning of § 5610 because: [____________]. A board resolution explaining the justification for the emergency assessment is attached and incorporated by reference.

☐ Florida — Fla. Stat. § 718.115: The assessment funds a proper common expense as defined by § 718.115 and the Declaration. The 14-day notice procedure under § 718.112(2)(c)1. was followed; the affidavit of mailing/delivery and posting is filed with the official records.

☐ Texas — Tex. Prop. Code § 82.102, § 82.113: The assessment is authorized by the Declaration and TUCA, and is secured by the continuing lien created by recordation of the Declaration.

☐ New York — N.Y. Real Prop. Law § 339-y, § 339-z: The assessment constitutes a common charge giving rise to a lien on the unit, subordinate only to taxes, sums unpaid on a first mortgage of record, and other priorities expressly set forth in § 339-z.

☐ Other state: [____________]

5. AMOUNT AND ALLOCATION

Calculation worksheet for this unit:

6. PURPOSE AND SUPPORTING DOCUMENTATION

The proceeds of this special assessment will be expended solely for the following common-expense purpose(s):

[____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________]

Supporting documentation (attached or available for owner inspection):

☐ Board resolution adopting the assessment (with vote tally)
☐ Minutes of the meeting at which the assessment was approved
☐ Reserve study and component schedule
☐ Engineer's / contractor's bid(s) or estimate(s)
☐ Insurance correspondence (where assessment funds an uninsured loss / deductible)
☐ Court order or governmental directive (where assessment funds compliance)
☐ Annual budget and most recent budget-comparison statement
☐ Affidavit of notice (Fla. Stat. § 718.112(2)(c)1. / § 719.106(1)(c))

Owner inspection rights: The recipient may inspect and copy the foregoing records during normal business hours upon written request, pursuant to Cal. Civ. Code §§ 5200–5240 / Fla. Stat. § 718.111(12) / Tex. Prop. Code § 82.1141 / § 209.005 / N.Y. Bus. Corp. Law § 624 and the Declaration.

7. LIEN, FORECLOSURE, AND PRIORITY CONSEQUENCES OF NON-PAYMENT

Owner is hereby placed on notice that, if this assessment is not timely paid:

1. Continuing lien: Pursuant to [Cal. Civ. Code § 5675 / Fla. Stat. § 718.116(5) / Tex. Prop. Code § 82.113(a)–(c) / N.Y. Real Prop. Law § 339-z / UCIOA § 3-116], the unpaid assessment, together with interest, late charges, collection costs, and reasonable attorney's fees, constitutes a continuing lien on the unit, on rents, and on insurance proceeds relating to the unit, perfected by recordation of the Declaration (TX, NY) or by recording a separate notice of delinquent assessment (CA, FL).
2. Priority: The Association's lien has priority over all liens recorded after the Declaration, except:
   - liens for real-property taxes and governmental assessments;
   - all sums unpaid on a first mortgage of record;
   - other state-statute exceptions (see Fla. Stat. § 718.116(1)(b) and N.Y. Real Prop. Law § 339-z).
3. Foreclosure: After lien recordation and statutorily required pre-foreclosure notices, the Association may proceed by judicial or non-judicial foreclosure (where authorized by the Declaration and state law — e.g., TUCA § 82.113(d)–(e) grants Texas condominium associations a power of sale; California requires the additional pre-foreclosure procedure of Civ. Code §§ 5700–5740; Texas HOAs must complete the two-notice/90-day procedure of Tex. Prop. Code § 209.0094 before filing a lien for assessments).
4. Acceleration / personal obligation: The assessment is the personal obligation of the unit owner who owned the unit at the time the assessment came due (Tex. Prop. Code § 82.113(a)) and survives transfer of title; a joint-and-several obligation may attach to a subsequent purchaser under Fla. Stat. § 718.116(1)(a).
5. Suspension of voting / use rights: Where authorized by the governing documents and applicable statute (e.g., Fla. Stat. § 718.303(4)–(5); Cal. Civ. § 5855), the Association may suspend the delinquent owner's voting rights and use of non-essential common amenities.
6. Attorney's fees and collection costs are recoverable to the extent permitted by Cal. Civ. § 5650 / Fla. Stat. § 718.116(6)(a) / Tex. Prop. Code § 82.113(e) / Declaration.

8. PAY-UNDER-PROTEST AND DISPUTE / INSPECTION RIGHTS

The recipient owner may:

☐ Pay under protest without waiving the right to challenge the assessment (Cal. Civ. Code § 5658; analogous procedures in other states). To pay under protest, deliver the full amount due with a written statement that payment is "under protest pursuant to [statute]" and a description of the dispute.

☐ Request a meet-and-confer / IDR under Cal. Civ. Code §§ 5900–5920, or the analog under the controlling state.

☐ Demand pre-suit mediation under Fla. Stat. § 720.311 (HOA) or § 718.1255 (condo arbitration / mediation).

☐ Inspect supporting records as set forth in Section 6.

☐ Request a hearing before the Board / committee under Tex. Prop. Code § 209.007 (HOA) or the governing-document analog.

☐ Demand verification of statutory notice procedures — including the affidavit of mailing/posting under Fla. Stat. § 718.112(2)(c)1.

Deadline to assert dispute: Owner should assert any objection in writing to the Association at the address shown above within [____] days of the date of this Notice. Failure to timely object does not waive substantive defects but may complicate later challenges.

9. FIRST-MORTGAGEE / SECURED LENDER NOTICE

A copy of this Notice has been transmitted to each first-mortgagee of record who has requested such notice pursuant to the Declaration, Cal. Civ. Code § 5685, and applicable state law:

Florida safe-harbor reminder (Fla. Stat. § 718.116(1)(b)): A first mortgagee or its successor or assignee who acquires title by foreclosure or deed in lieu of foreclosure is liable for unpaid assessments accruing before acquisition only to the lesser of (i) 12 months' assessments immediately preceding acquisition, or (ii) 1% of the original mortgage debt, provided the mortgagee joined the association as a defendant. The Association does not waive any right under this section by serving this Notice.

FHA / Fannie Mae resale disclosure: Where the special assessment exceeds 15% of the Association's annual budget, the owner is reminded that, on resale, the assessment must be disclosed to the buyer and the buyer's lender under FHA Handbook 4000.1 and Fannie Mae Selling Guide B4-2.1, and may affect the property's loan eligibility.

10. VOTE AND QUORUM (IF MEMBERSHIP APPROVAL REQUIRED)

11. AFFIDAVIT OF NOTICE (FL § 718.112(2)(c)1. / § 719.106(1)(c) / GOOD-PRACTICE FOR ALL STATES)

State of [____________]
County of [____________]

I, [____________________], being first duly sworn, depose and say:

1. I am [the Secretary / Manager / authorized agent] of [ASSOCIATION NAME].
2. On [__/__/____], not less than fourteen (14) continuous days before the meeting identified herein (or, for post-adoption notice, not less than thirty (30) and not more than sixty (60) days before the assessment becomes due), I caused this Notice to be ☐ mailed (first-class U.S. mail) ☐ hand-delivered ☐ electronically transmitted (where authorized) to each unit owner at the address shown on the official roster of the Association.
3. On [__/__/____], I caused a copy of this Notice to be conspicuously posted on the condominium property at the following location: [____________].
4. The attached mailing list and certificate of posting are true and correct copies of the records of the Association.

Signature: __________________________________
Printed name: [____________________]
Title / Capacity: [____________________]
Date: [__/__/____]

Subscribed and sworn before me this [____] day of [____________], [______], by [____________________], who is personally known to me / produced [____________] as identification.

Notary Public: __________________________________
My commission expires: [__/__/____]

12. BOARD CERTIFICATION AND SIGNATURE

The undersigned, being the duly elected and acting Secretary (or designated officer) of [ASSOCIATION NAME], certifies that:

• The special assessment described herein was duly adopted at a properly noticed and conducted meeting of the [Board of Directors / Membership] on [__/__/____];
• The vote tally and quorum requirements set forth in Sections 3 and 10 are accurate and reflect the records of the Association;
• The notice procedures required by the governing documents and by [Cal. Civ. § 5615 / Fla. Stat. § 718.112(2)(c)1. / Tex. Prop. Code § 82.108 / N.Y. Real Prop. L. § 339-z / other] have been satisfied; and
• The supporting documentation referenced in Section 6 is maintained in the official records of the Association and is available for inspection.

13. SERVICE / DELIVERY RECORD

This Notice was served on the recipient unit owner by:

☐ First-class U.S. mail to the address on the Association roster
☐ Certified U.S. mail, return receipt requested, tracking no. [____________]
☐ Hand delivery to: [____________________] on [__/__/____]
☐ Electronic transmission to: [____________________] (where authorized by governing documents or owner's prior consent, Cal. Civ. § 4040(b); Fla. Stat. § 718.112(2)(c)1.)
☐ Conspicuous posting on condominium property at: [____________] on [__/__/____]
☐ Service on registered agent / managing agent

SOURCES AND REFERENCES

• Cal. Civ. Code § 4040 (individual delivery)
• Cal. Civ. Code § 4070 (approval by majority of a quorum)
• Cal. Civ. Code § 5300 (annual budget report)
• Cal. Civ. Code §§ 5600, 5605, 5610, 5615 (assessments; caps; emergency; notice of increase)
• Cal. Civ. Code §§ 5650, 5658, 5675, 5685, 5700–5740 (delinquent assessments; lien; foreclosure)
• Cal. Civ. Code §§ 5900–5920 (Internal Dispute Resolution)
• Fla. Stat. § 718.112(2)(c)1.–3. (14-day notice; affidavit; estimated cost and purpose)
• Fla. Stat. § 718.115 (common expenses)
• Fla. Stat. § 718.116 (liability; lien; priority; safe harbor)
• Fla. Stat. § 718.303 (suspension of rights)
• Fla. Stat. § 719.106(1)(c) (cooperative notice)
• Fla. Stat. § 720.303(2)(c)2. (HOA notice)
• Fla. Stat. § 720.311 (HOA pre-suit mediation)
• Tex. Prop. Code §§ 82.102, 82.108, 82.113, 82.1141 (TUCA)
• Tex. Prop. Code §§ 209.005, 209.007, 209.0094 (Texas Residential POA Act)
• N.Y. Real Prop. Law §§ 339-y, 339-z, 339-aa (NY Condominium Act)
• N.Y. Bus. Corp. Law § 624 (records access)
• Uniform Common Interest Ownership Act §§ 3-115, 3-116
• Uniform Condominium Act §§ 3-115, 3-116
• FHA Single Family Housing Policy Handbook 4000.1 (special-assessment disclosure)
• Fannie Mae Selling Guide B4-2.1 (project standards; 15% threshold)
• Dwork v. Executive Estates of Boynton Beach HOA, 219 So. 3d 858 (Fla. 4th DCA 2017) (14-day notice calculation)