A procedurally defective levy is a procedurally defective levy — even if the board has the underlying authority. Notice errors, missing board minutes, and payment terms omitted from the notice are the most common reasons owners successfully challenge an otherwise valid special assessment. This guide walks through the three requirements that must be in place before collection begins.
What this guide covers
Board vote requirements — what the resolution must document
Member notice — required timeframe, content, and delivery method
Payment structure — lump sum vs. installment plan communication
Levy Readiness Gate — interactive tool returning a recommended action
Common levy mistakes and how to avoid them
Levy procedure checklist
Board vote requirements
The board must formally vote to adopt the assessment at a properly noticed board meeting. The meeting notice should identify the special assessment as an action item on the agenda — not just "financial matters" or "new business." The required board vote majority is set in the bylaws, commonly a simple majority of the full board (not just those present at the meeting). The board resolution or minutes must document: the governing document provision authorizing the levy, the purpose and total amount, the per-unit allocation method and amount, the due date, and any installment or hardship accommodation terms.
Important: The board vote is separate from any member vote that may also be required. A board vote is always required to formally adopt the assessment. A member vote is an additional requirement in some cases — see the Authority guide.
Levy Readiness Gate
Answer the three questions in sequence. The gate returns a recommended action based on the current status of the levy process.
DM-HOA-030Levy Readiness Gate
GATE 1 OF 1
Has the board formally voted to approve this special assessment in a properly noticed board meeting?
Common levy mistakes
Levy procedure checklist
☐Governing document authorization for this assessment confirmed before scheduling board vote
☐Board meeting properly noticed with special assessment as action item on agenda
☐Required board vote majority confirmed from bylaws before the meeting
☐Board voted: total amount, per-unit allocation, purpose, and due date all documented in motion
☐Vote count (in favor / opposed / abstained) recorded in board minutes
☐Provision authorizing the assessment cited in board resolution or minutes
☐Member notice prepared: amount per unit, purpose, due date, payment options, contact for questions
☐Notice period confirmed — governing documents and state statute both checked; more restrictive applies
☐Notice delivered by required method — mail, email (if permitted), or posting as required
☐Installment payment option established: schedule, fee or interest (if any), enrollment process
☐Late fee schedule confirmed and included in assessment notice
☐Individual owner statements prepared with amount due, due date, and payment instructions
☐Assessment recorded in association financial records as a receivable
☐State lien recording requirement checked — notice of assessment filed with county if required
☐Hardship accommodation process established and disclosed to owners in notice
These materials represent original educational content created and maintained by Zorex Holdings, LLC. Copyright protection applies to the selection, organization, analysis, commentary, templates, checklists, and explanatory materials contained within this Resource Center.
LAST REVIEWED: AUGUST 2026
Notice requirements and installment plan obligations for HOA special assessments vary by state and governing document. Florida § 720.303, California Civil Code § 5605, and similar statutes set minimum notice periods. Confirm current requirements with the HOA attorney before levying any assessment above $5,000 per unit.
