Board authority has limits, and they're usually a percentage
Most governing documents and many state statutes give the board authority to approve smaller special assessments on its own, up to a defined threshold, while anything above that threshold requires a membership vote. California is a clear example: without a membership vote, a board may levy a special assessment up to 5 percent of the association's budgeted gross expenses for the fiscal year; above that threshold, the assessment requires approval by a majority of a quorum of the membership. A board that assumes it can approve any dollar amount on its own authority, without checking this specific threshold, is one of the more common ways a special assessment ends up challenged and overturned.
Running the membership vote correctly
When a membership vote is required, the process typically has three components that each need to be right independently: quorum (a minimum percentage of total voting interests must participate — commonly requiring more than half of all members in states with a strict standard), the approval threshold (usually a majority of that quorum, though some governing documents require a supermajority), and the voting method (secret ballot is frequently required rather than a voice vote or show of hands at the meeting). A board that gets the math right on quorum but uses the wrong voting method has still created a procedural defect that a court may treat as fatal to the assessment's validity.
Confirm the board-only assessment threshold under state law and governing documents → confirm the required quorum, approval margin, and voting method if a membership vote is needed → draft notice content matching the statutory requirements → send notice within the required window → keep a full audit trail of ballots and the certified result.
What the written notice has to say
A compliant special-assessment notice generally states the amount owed per unit, the specific reason for the assessment, the due date or payment schedule, and — critically — the specific governing-document or statutory provision that authorizes the charge. Many states also require the notice to go out within a defined window before the first payment is due, often 30 to 60 days, delivered by a specific method such as first-class or certified mail or an approved electronic method the owner has consented to. A notice that states only the amount and due date without identifying the authorizing provision or vote result is a common, avoidable gap.
The audit trail is what survives a challenge
Procedural errors — insufficient notice, an incorrect quorum calculation, or a missing paper trail for the vote — are the most commonly cited reasons special assessments get overturned after the fact. The board should retain the resolution or ballot language, the certified vote count, proof of when and how notice was sent, and the specific budget or reserve-study data that supported the amount requested. This record matters most exactly when it's least convenient to produce — months or years after the vote, when a challenge surfaces.
What a complete special-assessment file should contain
- The board resolution or ballot proposal with the exact amount and stated purpose.
- Confirmation of whether board-only authority or a membership vote applied, and why.
- The certified vote count if a membership vote was required.
- Proof of the notice sent to owners, including date and delivery method.
- The underlying reserve study, bid, or budget data supporting the requested amount.
When to get professional help
An association attorney should review the notice language and vote procedure before a large or controversial special assessment goes out, since a successful procedural challenge can force the association to rescind and re-run the entire process — losing months of time on a capital project that may already be urgent.