HOA special assessment letter template
A special assessment letter has one job: make an unwelcome bill understandable. Owners accept assessments they understand and fight the ones that arrive as a number with no story.
Edit the template below, then copy or download it — or send and track it automatically inside hoa.to.
How to use this template
- State the project, the total cost, the reserve contribution and the shortfall in numbers.
- Cite the authority: the declaration section or the owner vote and its result.
- Show each owner's share and how it was calculated.
- Offer an instalment option and a hardship contact.
- Give the contractor, dates and what owners will experience.
When to send it
As soon as the assessment is approved and at least the notice period required by your documents before the first payment is due.
Common mistakes to avoid
- • No explanation of why reserves did not cover it.
- • Missing the authority relied on, inviting a legal challenge.
- • No instalment or hardship option.
- • Vague timelines.
- • Sending after work has started.
Frequently asked questions
Can a board levy a special assessment without an owner vote?
Sometimes, up to a limit set in the declaration or state law; above that an owner vote is usually required.
How is an owner's share calculated?
Per the declaration: equally per unit, or by percentage interest or square footage.
Can I refuse to pay a special assessment?
No. It is collectible like a regular assessment, with the same late fees and lien rights.
Are special assessments tax deductible?
Generally not for a personal residence; consult a tax adviser for rental property.
General information only, not legal advice. Requirements vary by state, province and your governing documents — check your CC&Rs, bylaws and the applicable statute (and, if in doubt, licensed counsel) before relying on this template. Notice periods, cure periods and fee limits are not the same everywhere.