How to pick condo association counsel for special assessments

Last updated 2026-07-25

What does condo association counsel actually do for a special assessment?

Condo association counsel drafts the board resolution and owner notice for a special assessment, checks that the process matches the association's declaration and Florida Statutes chapter 718, and handles the fallout when an owner refuses to pay or challenges the vote. That's the job in one sentence. Everything else is detail. Under section 718.112(2)(c)7, Florida Statutes, most special assessments don't require a membership vote unless the declaration says otherwise, but the board still has to give proper written notice of the meeting where the assessment is approved, stating that assessments will be considered ^[1]. Counsel checks that notice language, confirms it went out the required number of days ahead, and makes sure the board minutes reflect a real, documented reason for the assessment (a reserve study finding, an engineer's report, an insurance shortfall). When a milestone inspection or Structural Integrity Reserve Study (SIRS) turns up a funding gap, the lawyer's other job is translating the number on the engineer's report into a legally sound assessment amount, spread across units according to the declaration's cost-sharing formula. That formula is not always "per unit" or "per square foot" evenly. Get it wrong and you're litigating a re-do a year later. Finally, counsel handles the collection side: liens, foreclosure referrals, and payoff disputes when a unit sells mid-assessment. That's where a generic real estate attorney who dabbles in HOA work usually falls short, because collection practice under 718.116 has its own procedural traps ^[2].

Why do Florida condo boards need a specialist and more than any real estate attorney?

Because chapter 718 is a moving target, and a lawyer who handles condo law three cases a year is not the same as one who lives in it. Florida's legislature has amended the statute repeatedly since the 2021 Surfside collapse, most significantly through SB 4-D (2022) and later SB 154 (2023), which created and then adjusted the milestone inspection and SIRS requirements ^{[3] [4]}. A condo-specialist attorney tracks these changes as they happen. A generalist finds out when a client calls in a panic. The difference shows up in things like: does the board know SIRS reserve funding for certain components became effectively mandatory (with narrow relief options) starting with fiscal years beginning January 1, 2025 ^[1]? Does counsel know that DBPR's Division of Florida Condominiums, Timeshares, and Mobile Homes is the agency that handles complaints and licensing questions related to community association managers ^[5]? A specialist also knows the local court. Special assessment disputes in South Florida circuit courts move differently than in a rural county's small claims division. That local knowledge shortens timelines and, frankly, saves legal fees, because the lawyer isn't re-learning procedure on your dime. For background on the deadline pressure driving many of these assessments, see our guide on reserve study requirements and how they interact with the milestone inspection clock.

What is a reserve study, and why does it drive special assessment decisions?

A reserve study is a physical inspection and financial projection, usually done by a licensed engineer or a specialized reserve study firm, that estimates the remaining useful life of a building's major components (roof, paving, painting, structural elements) and calculates how much money the association needs to save each year to replace them without a surprise bill. For Florida condos, the SIRS is now the specific, statutorily defined version of this: an inspection tied to the milestone inspection timeline (30 years from certificate of occupancy, or 25 years if within three miles of a coastline, then every 10 years after) that must be performed by a licensed engineer or architect and cover load-bearing walls, primary structural members, roofing, plumbing, electrical, waterproofing, and other components the statute lists ^[6]. The SIRS report is the document counsel and the board use to justify a special assessment. If the reserve study shows a $2 million roof replacement needed in three years and the reserve account has $400,000, that gap is the number your lawyer turns into an assessment schedule. Skip the study, and any assessment you levy is guesswork dressed up as governance, which is exactly what gets challenged by an unhappy owner's attorney. See our fuller breakdown at reserve study for condo association for what the report itself has to include.

What is a reserve study for an HOA, and how is it different from a condo SIRS?

A reserve study for an HOA covers the same basic idea, projecting future capital repair costs and current funding levels, but Florida law treats homeowners' associations (governed by chapter 720) differently from condominiums (chapter 718). HOAs are not currently subject to the mandatory SIRS and milestone inspection regime; those apply specifically to condominium buildings three stories or more in height ^[7]. That said, plenty of Florida HOAs voluntarily commission reserve studies because the underlying risk, deferred maintenance turning into a surprise six-figure bill, is identical whether you call the building a condo or a townhome association with shared structures. If your association is an HOA and not a condo, check our separate explainer on hoa reserve study for what that voluntary process typically looks like and how it differs from the condo-specific version. Bottom line: the legal trigger for a mandatory reserve study is condo status plus building height and age. The financial logic for doing one anyway applies to any association with shared roofs, pools, or structural components.

What is an HOA assessment (and how is it different from a condo special assessment)?

An HOA assessment is a charge a homeowners' association levies against its members, either as a regular (annual or monthly) assessment covering operating costs, or as a special assessment for a one-time or unexpected expense not covered by the regular budget or reserves. The mechanics are similar to condos: the board (sometimes with a membership vote required by the declaration) approves the assessment, notice goes to owners, and the assessment becomes a lien against the property if unpaid, similar to how it works for condos under chapter 718 lien provisions ^[2]. The key legal difference is which statute governs: HOAs generally fall under chapter 720, condos under chapter 718, and the procedural requirements, deadlines, and notice rules differ between the two even though the underlying concept (member pays a share of a shared cost) is the same. For a plain-language walkthrough aimed specifically at homeowners' association boards, see hoa special assessment.

How much should a condo or HOA have in reserves?

There's no single dollar figure that fits every building; the honest answer is "however much your reserve study says you need for full funding of every component's replacement cost, spread over its remaining useful life." That's the standard reserve study firms and engineers use, and it's the standard baked into Florida's SIRS requirements for condos ^[6]. As a rough industry benchmark, reserve specialists often talk about "percent funded," the ratio of what's actually in the reserve account to what the ideal, fully funded balance would be at that point in the component's life cycle. Community Associations Institute research and reserve study practitioners commonly describe funded levels below 30% as weak and above 70% as strong, though there's no single national data set that pins an exact target percentage as "correct" for every association; conditions vary too much by building age and component mix. What Florida law does pin down, starting with SIRS reports for fiscal years beginning on or after January 1, 2025 for buildings subject to milestone/SIRS requirements, is that reserve funding for the specific SIRS-covered components generally cannot be waived or reduced below the amount the study recommends, subject to narrow statutory relief provisions the legislature has adjusted more than once ^[1]. Confirm the current relief rules with your association's counsel, because this is one of the areas the legislature keeps revisiting. For the numbers behind partial relief options some associations have used, see florida condo reserve fund relief.

How much does a reserve study cost?

Reserve study costs vary widely by building size and complexity, but a useful range to plan around is roughly $3,000 to $15,000+ for a full study on a typical mid-size condo building, with larger or more structurally complex properties (think high-rises with extensive mechanical systems) running higher. A Structural Integrity Reserve Study, because it specifically requires a licensed engineer or architect and covers structural components in detail, tends to sit at the higher end of that range or above it, and pricing depends heavily on building size, number of components inspected, and local engineering market rates. There is no statewide fee schedule for SIRS or reserve study pricing; DBPR does not set or publish a standard cost table, so boards should get at least two or three quotes from licensed firms before committing ^[5]. Treat any quote significantly below that range with real skepticism. A cut-rate reserve study that misses a failing balcony or a corroding rebar problem is not a bargain; it's a liability your board inherits. Budget for the study itself as a line item separate from your legal fees. Boards sometimes lump these together in planning and then get surprised when both bills land the same quarter.

How much do special assessment attorneys charge, and what should a Florida board budget?

Special assessment resolution + notice drafting	Flat fee	$1,500-$5,000
General counsel retainer (ongoing)	Monthly flat or hourly	$500-$2,500/month
Lien filing per delinquent unit	Flat fee	$300-$800
Foreclosure referral (per case)	Hourly or flat	$2,500-$7,500+
Contested assessment litigation	Hourly	$300-$600/hr, no cap	These figures are general market ranges based on common Florida community association law firm billing structures, not a statutory fee schedule; actual pricing varies by county and firm. Get a written engagement letter before work starts, and ask specifically whether the flat fee covers owner objections and follow-up correspondence, or whether that flips to hourly the moment an owner's lawyer sends a demand letter. That flip is where costs balloon and boards get blindsided. A board's own compliance calendar matters here too; a lot of legal fees get spent re-explaining timelines to counsel that the board could have organized itself. That's the gap our $199 Board Compliance Kit is built to close: it organizes your milestone, SIRS, and reserve deadlines and the notices tied to them so your attorney's time goes to actual legal judgment calls, not calendar reconstruction.

Florida attorneys handling condo association special assessment work typically bill $300 to $600 per hour depending on firm size, city, and the lawyer's experience level, though some firms offer flat fees for defined tasks like drafting a special assessment resolution and notice package. | Service | Typical fee structure | Rough range |

What should a board ask before hiring special assessment counsel?

Ask how many chapter 718 special assessments the attorney has handled in the past two years, specifically ones tied to milestone inspection or SIRS findings, since that's a different animal from a routine paving special assessment. Ask for two current condo association clients as references, not general litigation references. Ask directly: "What happens if an owner refuses to pay and disputes the vote?" A good answer names the specific chapter 718 lien and foreclosure mechanics ^[2], not a vague "we'll handle it." Ask how billing works when a dispute escalates, and get that in writing. Ask whether the firm does the notice drafting itself or hands it to a paralegal with partner review only at the end. For a document this legally sensitive, you want a licensed attorney's eyes on the actual notice language, more than the final sign-off. Finally, ask about conflicts: has the firm represented developers or contractors on the same building? That's not disqualifying by itself, but the board deserves to know before signing an engagement letter.

Are HOA and condo special assessments tax deductible?

Generally, no, special assessments paid by a condo or HOA owner for capital improvements or repairs to common areas are not deductible on a personal tax return, because they're treated similarly to a capital improvement to the property rather than a deductible expense; this mirrors the general IRS treatment of homeowner association dues, which the IRS states are typically not deductible for a personal residence ^[8]. There are narrow exceptions. If the unit is a rental property, special assessments related to operating expenses may be deductible as a rental expense, and assessments for capital improvements may be added to the property's basis and recovered through depreciation over time; this is a case where the specific facts (rental vs. personal use, nature of the assessment) change the answer, and owners should talk to a CPA rather than rely on a general rule. Boards themselves aren't the ones filing this question on a personal return, but board members get asked constantly by owners during a special assessment rollout. The honest answer is "probably not deductible for your primary residence, but ask your accountant, especially if this is a rental unit or the assessment relates to casualty-loss repairs," since casualty loss rules have their own separate treatment under IRS guidance ^[8].

What are the notice and voting rules for a Florida condo special assessment?

Florida Statutes section 718.112(2)(c) requires written notice of any board meeting where a special assessment will be considered, and that notice must specifically state that assessments will be considered and provide the estimated cost and description ^[1]. "Notice of any meeting in which regular or special assessments against unit owners are to be considered for any reason shall specifically state that assessments will be considered and provide the estimated cost and description of the purposes for such assessments," the statute states ^[1]. Most declarations do not require a full membership vote to approve a special assessment; the board can approve it directly, which surprises a lot of owners who assume they get to vote on every dollar. But some declarations impose a higher threshold (say, a supermajority owner vote for assessments above a certain dollar amount), so counsel has to read your specific declaration, more than the statute, before advising the board on process. Get this wrong and you risk a court invalidating the assessment on procedural grounds, even if the underlying need (a failing structural component) was completely legitimate. That's an expensive way to relearn a notice rule.

How does a special assessment interact with milestone inspection and SIRS deadlines?

Milestone inspections and SIRS reports are usually the trigger, not an afterthought, for a special assessment in buildings covered by these requirements. Condos three stories or more in height generally need an initial milestone structural inspection by the 30th year after the certificate of occupancy (25 years if the building is within three miles of the coast), then every 10 years after that ^[6]. When the milestone inspection or the SIRS turns up a deficiency, the board has a defined runway (the statute and DBPR guidance describe the phase one/phase two inspection process and reporting timelines) to get a repair plan and funding source in place ^{[6] [5]}. Special assessment counsel's job during this window is to make sure the board's assessment decision lines up with the documented engineering findings, so the assessment holds up if challenged. Boards that wait until the deadline is imminent to hire counsel end up paying rush rates and making rushed legal decisions. Bring counsel in as soon as the milestone or SIRS report lands on the board's desk, not after an owner's attorney sends a letter. For the deadline mechanics themselves, our milestone inspections hub covers the phase-by-phase timeline in more detail.

Should a board get special assessment insurance or financing instead of assessing owners directly?

Sometimes, yes, and a good attorney will flag financing or insurance options alongside the legal assessment process, not as a replacement for it but as a way to soften the immediate cash hit on owners. Condo associations can take out loans against future assessment income in many cases, spreading the cost over years instead of demanding a lump sum. Some owners also carry personal insurance riders designed to cover a share of a special assessment if their unit's HO-6 policy includes that endorsement; whether that coverage responds depends entirely on the specific policy language and the cause of the assessment (storm damage claims work very differently than a structural deficiency found during a routine SIRS). Counsel isn't an insurance broker and shouldn't be your only source on this, but a lawyer experienced in special assessments has usually seen which financing structures survive owner challenges and which invite a fight. Loop in the association's insurance agent early, and see our explainer on condo special assessment insurance for how these products typically work.

Frequently asked questions

What is a reserve study?

A reserve study is a professional assessment, usually by a licensed engineer or reserve specialist, of a building's major components (roof, paving, plumbing, structural elements) that estimates remaining useful life and calculates how much an association needs to save annually to fund future replacements without a surprise special assessment.

What is a reserve study for an HOA?

For a homeowners' association, a reserve study works the same way as for a condo: it projects capital repair and replacement costs for shared components and recommends annual funding levels. Unlike condos, Florida HOAs aren't currently required by chapter 718's SIRS rules to get one, so most HOA reserve studies are voluntary.

What is an HOA assessment?

An HOA assessment is a charge the association levies on member-owners, either as a regular recurring assessment for operating costs or a special assessment for an unbudgeted expense. Unpaid assessments generally become a lien against the property, similar to condo lien rules under Florida law.

How much should an HOA have in reserves?

There's no single required dollar figure; the target is whatever a reserve study calculates as the fully funded balance for that building's specific components at their current age. Industry practitioners often describe reserve funding below roughly 30% of that ideal balance as a warning sign, though no single national standard sets an exact required percentage.

How much does a reserve study cost in Florida?

Plan for roughly $3,000 to $15,000 or more depending on building size and complexity, with Structural Integrity Reserve Studies (which require a licensed engineer or architect and structural-specific analysis) often running toward the higher end. Get multiple quotes; DBPR does not publish a standard fee schedule.

Are HOA or condo special assessments tax deductible?

Generally not for a personal residence; the IRS treats special assessments similarly to capital improvements rather than deductible expenses. Exceptions exist for rental properties, where operating-related assessments may be deductible and capital assessments may add to the property's depreciable basis. Talk to a CPA about your specific situation.

Do Florida condo special assessments require an owner vote?

Usually not, unless the association's declaration specifically requires one. Florida Statutes section 718.112(2)(c) requires written notice to owners before the board meeting where the assessment is considered, but the board typically has authority to approve the assessment itself.

How do I find a good condo association attorney for a special assessment?

Ask how many chapter 718 special assessments, specifically milestone or SIRS-driven ones, the attorney handled in the past two years. Request current condo association client references, get a written engagement letter, and confirm whether the fee is flat or hourly if an owner disputes the assessment.

What happens if an owner refuses to pay a special assessment?

The association can generally place a lien on the unit and, if the debt remains unpaid, pursue foreclosure, following the same general mechanics as condo assessment collections under Florida Statutes chapter 718. The exact process and required notices should be confirmed with the association's counsel.

How much do condo association attorneys charge for special assessment work?

Hourly rates commonly run $300 to $600 depending on the firm and city; some offer flat fees of roughly $1,500 to $5,000 for drafting a special assessment resolution and notice package. Contested cases that go to litigation are usually billed hourly with no cap.

Can a special assessment be spread out over time instead of paid in one lump sum?

Often yes. Many boards adopt payment plans, and some associations obtain financing so owners pay in installments rather than a single lump sum. Whether this is available depends on the declaration, the lender, and the board's decision; ask counsel to structure the payment plan alongside the assessment resolution itself.

Is a SIRS the same thing as a reserve study?

A Structural Integrity Reserve Study (SIRS) is a specific, statutorily defined type of reserve study required for certain Florida condominiums three stories or higher, tied to the milestone inspection timeline and covering structural and safety-related components. A general reserve study can be broader or less formal and isn't necessarily tied to the same statutory deadlines.

Sources

1. Florida Senate, Florida Statutes section 718.112: Notice of a meeting where special assessments will be considered must specifically state that assessments will be considered and provide the estimated cost and description.
2. Florida Senate, Florida Statutes section 718.116: Unpaid condo assessments become a lien against the unit, with specific collection and foreclosure procedures.
3. Florida Senate, SB 4-D (2022): SB 4-D created the modern milestone inspection and SIRS requirements following the Surfside collapse.
4. Florida Senate, SB 154 (2023): SB 154 (2023) made further adjustments to the milestone inspection and SIRS statutory requirements.
5. Florida DBPR, Division of Florida Condominiums, Timeshares, and Mobile Homes: DBPR's Division of Florida Condominiums, Timeshares, and Mobile Homes handles licensing and complaint matters related to community association managers and does not publish a standard SIRS fee schedule.
6. Florida Senate, Florida Statutes section 553.899: Defines the milestone inspection timeline (30 years from certificate of occupancy, 25 years within three miles of the coast, then every 10 years) and SIRS component and licensed-professional requirements.
7. Florida Senate, Florida Statutes chapter 720: Homeowners' associations are governed by chapter 720, distinct from condominium associations under chapter 718, and are not currently subject to the same mandatory milestone/SIRS inspection regime.
8. Internal Revenue Service, Publication 530: Homeowners association assessments and dues for a personal residence are generally not deductible; different rules can apply to rental property expenses and capital improvements.