Best condo attorneys for special assessments in WPB

Last updated 2026-07-25

Does a condo board actually need a lawyer for a special assessment?

Not always, but often enough that it's worth budgeting for one. If your board is levying a special assessment to fund a routine reserve shortfall, and the numbers match what your reserve study and budget already support, your management company and CPA may handle most of it without outside counsel. Where you need an attorney: the assessment resolution has to comply with the notice and voting requirements in your declaration and in Florida Statutes chapter 718, the funds are tied to a SIRS-driven capital project with contractor agreements, owners are threatening to sue over the amount or the process, or the association needs to pursue liens against owners who won't pay. Milestone inspection and SIRS-triggered assessments in particular tend to be large enough, and contentious enough, that boards want a lawyer reviewing the resolution language before it goes to a vote. Florida law requires that notice of a board meeting where a special assessment will be considered "must specifically state that assessments will be considered and provide the estimated cost and description of the purposes for such assessment" ^[1]. Get that notice wrong and an owner can challenge the whole assessment later. That single requirement is why most experienced board members loop in counsel before the vote, not after.

What does a condo association attorney actually do in a special assessment situation

The attorney's job is procedural and contractual, not technical. They are not going to tell you whether your parking garage needs $2 million in repairs. That's an engineer's or reserve study specialist's call. What they will do: draft or review the board resolution and owner notice, confirm the vote threshold required under your declaration (some require owner approval above a certain dollar amount, others let the board act alone), review construction and loan contracts tied to the assessment, and if needed, pursue collections against owners who don't pay, including liens and foreclosure under the association's statutory lien rights. Many West Palm Beach firms that do this work also handle the SIRS and milestone inspection compliance calendar for boards, since the special assessment usually flows directly from those inspection findings. If your building is subject to the Florida Building Safety Act's structural integrity reserve study and milestone inspection requirements, your attorney should already know your building's age and height triggers cold, not need you to explain them.

How much do condo association attorneys charge in West Palm Beach for special assessment work

Hourly rates for board-certified condo and HOA attorneys in South Florida generally run $300 to $550 per hour, with senior partners in Palm Beach, Broward, and Miami-Dade often at the higher end. Some firms will do a flat fee for a special assessment resolution and notice package, commonly in the $1,500 to $5,000 range depending on complexity and whether litigation risk is already on the table. Collections work (liens, foreclosure actions against delinquent owners) is often billed separately, sometimes on a contingency or reduced hourly rate because the association can typically recover attorney's fees and costs from the delinquent owner under Florida Statutes section 718.116 ^[2]. Get a written fee agreement before any work starts. Ask specifically: is the special assessment resolution and notice review a flat fee, and what's excluded (litigation, individual owner disputes, contract negotiation with contractors)? Boards that skip this step are the ones who get surprised by a five-figure invoice three months later.

What should a board look for when choosing an attorney

Board certification in condominium and planned development law from the Florida Bar is the single best filter. It's a real credential, not marketing language, and it means the attorney passed a specialty exam and maintains ongoing experience requirements. You can verify status through the Florida Bar's lawyer directory. Beyond certification, ask these questions in the first call: How many milestone inspection or SIRS-driven special assessments have you handled in Palm Beach County specifically (coastal counties have their own inspection timing quirks under local building department rules)? Do you represent the association only, or do you also do developer-side work that could be a conflict? Can you give a sample notice and resolution package from a comparable building (redacted, obviously)? What's your average timeline from engagement to a board being ready to vote? A red flag: an attorney who wants to draft the whole assessment package before reviewing your reserve study, engineer's report, and declaration. The document review should come first.

What is a reserve study, and why does it matter for special assessments

A reserve study is a professional analysis of an association's common element components (roofs, structural elements, elevators, pools, paving) that estimates remaining useful life and the cost to repair or replace each item, then compares that to how much money the association currently has and is collecting. It's the financial planning document that special assessments almost always trace back to. For condos in buildings three stories or higher, Florida now requires a structural integrity reserve study (SIRS) covering specific structural components: roof, load-bearing walls, floor, foundation, fireproofing and fire protection, plumbing, electrical, waterproofing, and windows/exterior doors, among others listed in section 718.112(2)(g) ^[1]. This is narrower than a full component reserve study but statutorily mandatory on that timeline. If the SIRS shows a shortfall, the board typically has three choices: raise regular assessments, levy a special assessment, or borrow (a special assessment often has to happen anyway to cover loan payments or a down payment). See reserve study and reserve study for condo association for how these studies get built and priced.

How much does a reserve study cost in Florida

Costs vary a lot by building size, number of components studied, and whether it's a full reserve study or a SIRS-only study. Rough market ranges reported by reserve study firms and property managers put a full reserve study for a mid-size Florida condo (50 to 150 units) at roughly $3,000 to $12,000, and a SIRS-only study can run lower, sometimes $75 to $150 per unit, since it covers fewer components than a full study. Larger buildings, high-rise structures with more mechanical and structural complexity, or associations wanting a Level I (full, most detailed) study rather than a Level II or III update will pay more. DBPR does not set or publish a fee schedule for these studies; the market sets the price, so get at least two or three quotes and confirm the provider is qualified under the statute (a licensed engineer or architect must perform the SIRS visual inspection component under section 718.112(2)(g)) ^[1]. This is not a cost a board should try to shrink by hiring the cheapest bidder. An underpriced, thin study that misses a major structural item is exactly the kind of thing that leads to a much bigger emergency special assessment two years later.

How much should an HOA or condo have in reserves

There's no single statutory dollar amount or percentage that Florida law requires condos or HOAs to hold in reserves generally (HOAs under chapter 720 have their own, looser reserve rules and can waive reserves by owner vote in many cases). What the law requires for condos is that reserve funding be based on the reserve study or SIRS findings, and as of the changes made after the 2021 Surfside collapse, condo associations can no longer vote to waive or reduce SIRS-designated reserves. Section 718.112(2)(f) requires that reserves "must be computed using a formula based upon estimated remaining useful life and estimated replacement cost or deferred maintenance expense of each reserve item" ^[1]. As a practical benchmark, many reserve study professionals aim for an association to be funded at 70% or more of its "fully funded" target (the theoretical ideal balance given component ages), though there's no universal industry-wide statutory floor at that number for Florida condos specifically. Being under 30% funded is generally considered a warning sign by reserve analysts, correlating with a higher chance of a special assessment or deferred maintenance problem, though this is a general industry rule of thumb, not a legal standard. For SIRS components specifically, the safest read of current law is: full funding based on the study, no board waiver allowed for those line items, starting with reserve studies completed by December 31, 2024 and budgets adopted after that (confirm current deadlines with your association's counsel, since this area has been amended more than once since 2022).

What is an HOA or condo assessment, and how is it different from a special assessment

A regular assessment is the recurring fee owners pay (monthly or quarterly, typically) that funds the operating budget and reserve contributions. A special assessment is a one-time or limited-duration charge levied outside the regular budget, usually to cover an unexpected or large expense like a hurricane repair, a SIRS-driven capital project, or a legal settlement. Under Florida Statutes section 718.116, both regular and special assessments become the association's lien on the unit once due, and the association can pursue that lien the same way for either type ^[2]. The difference is mostly procedural: special assessments usually trigger the specific notice requirement described earlier (estimated cost and stated purpose in the meeting notice) ^[1], and depending on your declaration, may need a supermajority owner vote rather than just a board vote. See hoa special assessment for a broader breakdown of how these get structured and challenged.

Are HOA and condo special assessments tax deductible?

For most owners, no. Special assessments used for capital improvements (a new roof, structural repairs, elevator replacement) are generally not deductible as an expense; instead, the IRS treats them as adding to your cost basis in the property, which can reduce capital gains tax when you sell. This comes from general IRS guidance on capital improvements versus repairs (see IRS Publication 523 on selling your home, which discusses basis adjustments for improvements) ^[3]. There's a narrow exception: if you rent out the unit as a business/investment property, a portion of the assessment tied to repairs (not capital improvements) may be deductible as a business expense in the year paid, and capital-improvement-related assessments get depreciated instead. This gets fact-specific fast. Anyone relying on this for a real tax return should talk to a CPA, not a blog post, and definitely not a board attorney (attorneys handle the association's compliance, not your personal 1040).

How does a milestone inspection or SIRS deadline turn into a special assessment

The sequence usually goes: milestone inspection (required at 25 years for coastal buildings, 30 years for others, under section 553.899, with recertification every 10 years after) ^[4] finds a structural issue or the SIRS shows an underfunded reserve item, the board gets contractor bids for the repair, the board (sometimes with an owner vote depending on the declaration) approves a special assessment sized to the shortfall, and the attorney drafts the notice, resolution, and payment plan terms. Palm Beach County and the City of West Palm Beach building departments enforce the statutory milestone inspection timeline locally, and coastal Palm Beach County buildings often fall into the 25-year (not 30-year) trigger given proximity to the coast, so confirm your building's specific trigger date with your local building official and your engineer, more than the statute text. Boards that get ahead of this (starting the reserve study and engineer conversation years before the milestone deadline hits) tend to spread the cost over time through regular reserve funding rather than a single shock special assessment. Boards that wait until the milestone report forces the issue usually end up with a bigger, faster, more legally fraught assessment process, which is exactly when attorney fees climb.

What should the special assessment notice and resolution actually include

At minimum, under the statutory notice requirement, the meeting notice has to state that a special assessment will be considered, give the estimated cost, and describe the purpose ^[1]. Beyond that statutory floor, a well-drafted resolution package (what a good attorney produces) typically includes: the total assessment amount and per-unit allocation method, the payment schedule (lump sum vs. installments), any late fee or interest terms tied to nonpayment, and the specific scope of work the money is funding, tied back to the engineer's report or reserve study. Boards should also confirm whether their declaration requires an owner vote (and at what threshold, commonly majority or two-thirds) for special assessments above a certain dollar amount, since this varies by association and isn't uniform across chapter 718. This is exactly the kind of governing-document-specific question where you need your own counsel to read your own declaration; a generic article (this one included) can't tell you what your specific documents require. For boards managing the broader compliance calendar (SIRS deadlines, milestone inspection windows, insurance renewal, board election timing), a flat-fee tool like the $199 Building-Specific Board Compliance Kit at /board-kit-builder can organize the schedule and generate owner communication templates. It doesn't replace legal review of your specific assessment resolution or your declaration's voting requirements, but it keeps the underlying deadlines from slipping while your attorney handles the parts that need a law license.

What happens if an owner won't pay a special assessment

The association's assessment (regular or special) becomes a lien against the unit once due, under Florida Statutes section 718.116(5) ^[2]. The association can pursue a claim of lien, and eventually foreclosure, the same way it would for unpaid regular assessments. The statute also lets associations recover interest, late fees, and "reasonable attorney's fees" incurred in collection, which is why boards often don't need to absorb collection legal costs themselves. Boards should have a written, board-adopted collection policy (many declarations or bylaws require one, and it's good practice regardless) that spells out when a delinquency gets referred to the attorney, what the late fee and interest rate are (capped by statute at the greater of $25 or 5% of the installment for late fees, and 18% annual interest unless the documents specify a lower rate) ^[2], and how payment plans get approved. Going straight to foreclosure on every delinquent owner is expensive and slow, and most experienced condo attorneys will push for a payment plan first unless the owner is unresponsive or clearly judgment-proof.

Frequently asked questions

What is a reserve study?

A reserve study is a professional assessment of an association's common element components (roof, elevators, paving, structural elements) that projects remaining useful life and replacement cost, then compares that to current reserve funding. It's the document boards use to set reserve contributions and to justify special assessments.

What is a reserve study for an HOA?

Same concept as a condo reserve study, applied to HOA common areas and amenities (clubhouses, pools, roads, gates). Florida HOAs under chapter 720 have looser statutory reserve requirements than condos and can often waive reserve funding by owner vote, so the reserve study's legal weight differs from a condo's.

What is an HOA assessment?

An HOA assessment is a fee the association charges owners, either a recurring regular assessment for operating costs and reserves, or a special assessment for a one-time or limited-duration expense outside the normal budget, like storm damage repair or a major capital project.

How much should an HOA have in reserves?

There's no fixed statutory dollar floor for most HOAs (chapter 720 associations can often waive reserves by vote). Reserve analysts commonly treat 70% or more of the 'fully funded' target (based on component age and replacement cost) as healthy, and under 30% as a warning sign, though these are industry rules of thumb, not legal requirements.

How much does a reserve study cost?

A full reserve study for a mid-size Florida condo typically runs roughly $3,000 to $12,000, and a SIRS-only study can run lower, sometimes in the $75 to $150 per unit range, though costs vary by building size, component count, and study level (I, II, or III).

Are HOA special assessments tax deductible?

Generally no. Special assessments for capital improvements usually aren't deductible as an expense; they typically add to your cost basis in the property, which can lower capital gains tax when you sell. Rental property owners may have narrower deductions for repair-related portions. Confirm with a CPA.

Do I need a board-certified attorney for a special assessment?

It's not legally required, but board certification in condominium and planned development law from the Florida Bar is a strong signal of specialized, verified experience. For a large or contested special assessment tied to milestone or SIRS findings, most boards find it worth the (often higher) rate.

How much do condo association attorneys cost in West Palm Beach?

Hourly rates for board-certified condo/HOA attorneys in South Florida generally run $300 to $550 per hour. Flat fees for a special assessment resolution and notice package often run $1,500 to $5,000, with collections work billed separately.

Can an association waive SIRS reserve funding?

No, current Florida law does not allow condo associations to vote to waive or reduce reserves for SIRS-designated structural components. This changed after the 2021 Surfside collapse. Confirm current effective dates and any amendments with your association's counsel.

What must the special assessment meeting notice include?

Florida Statutes section 718.112 requires that notice of a board meeting where a special assessment will be considered state that assessments will be considered and provide the estimated cost and a description of the purpose. Missing this can expose the assessment to a legal challenge later.

What happens if I don't pay a special assessment?

The unpaid amount becomes a lien on your unit under section 718.116. The association can charge interest (up to 18% unless the documents set a lower rate), late fees, and can pursue foreclosure, generally recovering its attorney's fees from you in the process.

Does a special assessment need an owner vote in Florida?

It depends on your declaration, not a uniform statewide rule. Many declarations let the board levy special assessments up to a certain dollar threshold without an owner vote, and require supermajority owner approval above that. Read your declaration and confirm with counsel.

Sources

1. Florida Legislature, Florida Statutes section 718.112: notice of a board meeting where a special assessment will be considered must state estimated cost and purpose
2. Florida Legislature, Florida Statutes section 718.116: assessments become a lien, association can charge interest/late fees and recover attorney's fees in collection
3. IRS, Publication 523, Selling Your Home: capital improvement assessments generally add to cost basis rather than being currently deductible
4. Florida Legislature, Florida Statutes section 553.899: milestone structural inspections required at 25 years for coastal buildings, 30 years otherwise, recertified every 10 years
5. Florida Senate: Statutory provisions governing termination of developer control and association obligations relevant to board decision-making, including special assessments
6. Florida Senate: Defines the condominium association's powers and duties, including levying assessments and maintaining reserves
7. Florida Senate: Governs homeowners' association powers, meetings, and assessment procedures, relevant to special assessment notice requirements
8. IRS: IRS guidance on tax treatment of homeowners association assessments and improvements, relevant to whether special assessments are tax deductible
9. Florida Senate: Establishes requirements for maintenance, reserves, and milestone inspections triggering potential special assessments
10. Florida Department of Business and Professional Regulation: State regulatory guidance on condominium association reserve requirements and milestone inspection compliance
11. Florida Senate: Outlines the mandatory dispute resolution process for disputes involving assessments between condo associations and unit owners