HOA dues vs assessments vs special assessments in the United States: what state law says
In the United States the answer is state by state, because community association law is state law. "Dues" is everyday usage; the statutes of Florida, Texas, California and Arizona call the charge an assessment and treat a special assessment as a kind of assessment, with its own notice, voting and lien rules in several states.
«A unit owner, regardless of how his or her title has been acquired, including by purchase at a foreclosure sale or by deed in lieu of foreclosure, is liable for all assessments which come due while he or she is the unit owner.»
Which word is legal. The statutes read for this glossary say assessment, and speak of regular and special assessments together: for example, a Texas property owners' association of more than 14 lots must offer a payment plan for delinquent regular or special assessments (Tex. Prop. Code § 209.0062), and a California regular or special assessment, with late charges, costs of collection and interest, is a debt of the owner at the time it is levied (Cal. Civ. Code § 5650). "Dues" is the everyday word, not the statutory one.
Who owes it. In a Florida condominium a unit owner is liable for all assessments that come due while he or she is the owner, and is jointly and severally liable with the previous owner for unpaid assessments that came due up to the transfer of title (Fla. Stat. § 718.116).
Florida condominiums: notice before a special assessment. Written notice of a board meeting at which a nonemergency special assessment will be considered must be mailed, delivered or electronically transmitted to the unit owners and posted conspicuously at least 14 days before the meeting, and compliance must be evidenced by an affidavit filed with the official records (Fla. Stat. § 718.112(2)(c)).
Florida condominiums: special assessments for reserves. Reserves for the structural integrity reserve study items may be funded by regular assessments, special assessments, lines of credit or loans, and a special assessment, line of credit or loan requires a majority vote of the total voting interests of the association (Fla. Stat. § 718.112(2)(f)).
California: no electronic secret ballot on assessments. An association's election operating rule may allow an election by electronic secret ballot through an inspector of elections, except for an election regarding regular or special assessments (Cal. Civ. Code § 5105).
Arizona: foreclosure threshold. The common expense lien arises when an assessment comes due, but a condominium association may foreclose only after the owner has been delinquent for eighteen months or in the amount of $10,000 or more, whichever occurs first; for a special assessment with an initial value of $10,000 or more, only the eighteen-month threshold applies, and the board must first make reasonable efforts to reach the owner and offer a reasonable payment plan (A.R.S. § 33-1256). Planned communities follow the same rule (A.R.S. § 33-1807).
What Unitify does with assessments
Unitify charges a flat assessment per unit, a percentage share of common expenses or a one-off special assessment, including in installments, and every line shows where its number came from. It tracks payments per unit and is not a ledger: whether a special assessment was validly approved, noticed and voted stays with the board, the declaration and your state's statute.
Assessments and special assessments in billing
