How HOA Special Assessments Are Allocated

The governing documents decide. Condominium declarations usually assign each unit a percentage interest in the common elements, and assessments follow it. Many planned developments split assessments equally per lot; some use square footage. Use the method your declaration sets for special assessments, not the one that looks fairest.

Start from the gap. The special assessment is the project cost less what reserves, insurance proceeds and other funds will cover. Only that gap is billed to owners.

Round so it adds up. Rounding each share to the nearest cent can leave the total a few cents off. Assesstally rounds every share down and gives the leftover cents to the units with the largest remainders, so the shares always total the assessment exactly.

Last reviewed 2026-11-04. General information, not legal advice. Check your declaration, bylaws and state law.