Illinois CICAA Special Assessment Calculator

Q: When does a CICAA special assessment require a 2/3 member vote?

Under 765 ILCS 160/1-45, a CICAA board must obtain approval of 2/3 of all members entitled to vote BEFORE levying a special assessment if the total amount of the assessment exceeds 15% of the annual operating budget. The 15% threshold is calculated on the total association-wide special assessment amount — not the per-unit amount. For a $400,000 annual budget, the threshold is $60,000. If the board needs to levy $70,000 for an unexpected roof repair, the 2/3 member vote requirement is triggered. If the board needs only $55,000, it may levy without a member vote.

Q: How is the 2/3 vote threshold measured — of those present or of all members?

Of ALL MEMBERS ENTITLED TO VOTE — not of those present at the meeting. This is an important distinction. If the association has 100 units, the board needs 67 yes votes (2/3 of 100, rounded up) regardless of how many members attend. This is a much harder threshold than a majority-of-quorum standard and requires active outreach to non-attending members via mail ballots, absentee proxies, or repeated ballot rounds. The CICAA vote requirement for special assessments is one of the most operationally challenging governance procedures a board faces.

Q: Can the board levy the special assessment in installments to avoid the vote threshold?

No. The 15% threshold is measured on the TOTAL special assessment amount, not on any individual installment. A board cannot avoid the threshold by characterizing a $100,000 special assessment as twelve $8,333 monthly charges. The IRS and most state regulators look to the total levy amount. HOWEVER, if the board has legitimately divided a multi-phase project into separate, independently justified phases with separate board approvals, and each phase is genuinely below 15% of the annual budget, that may be defensible — with counsel guidance. Artificial phase splitting to avoid the vote threshold is an actionable governance breach.

Q: Does the Illinois Condominium Property Act have the same 15% threshold?

Not identically. 765 ILCS 605 (Illinois Condominium Property Act) does not include the same 15%-of-annual-budget trigger for a mandatory member vote on special assessments. Illinois condominium boards generally have broader unilateral authority to levy special assessments, subject to any declaration-specific limits. Some condominium declarations include their own percentage-of-budget thresholds for member approval, but the 15% statutory floor under CICAA does not apply to condominiums. This is a meaningful distinction when advising boards: CICAA associations must be more careful about the vote requirement than condominium associations.

Q: How should the board communicate the special assessment to owners?

Notice requirements are set by the declaration and bylaws. Regardless of the legal minimum, best practice for CICAA boards includes: (1) a written notice to all members stating the total amount, the per-unit amount, the reason for the assessment, and the payment schedule; (2) the board resolution authorizing the levy (or, if a member vote is required, the ballot materials and tally); (3) a payment plan option for members who cannot pay the lump sum; and (4) a reference to the applicable CICAA authority (765 ILCS 160/1-45). For assessments exceeding the 15% threshold, the notice must also include the ballot materials for the 2/3 member vote and a disclosure that the assessment cannot be levied without member approval.

Q: What happens if the assessment is levied without the required 2/3 vote?

A special assessment levied without the required 2/3 member vote is voidable — individual members may challenge the levy in court and seek to enjoin collection or recover amounts already paid. The board members who voted to levy without the required approval may face personal liability for breach of fiduciary duty, particularly if the failure to hold the vote was a knowing circumvention rather than a good-faith mistake. The association's D&O insurance may cover defense costs but is less likely to cover intentional governance violations. The practical fix is to retroactively hold the member vote (if the project permits) or to return the assessment and re-levy after proper authorization.

Compute the per-unit special assessment and determine whether a 2/3 member vote is required under 765 ILCS 160/1-45 (CICAA). When a special assessment exceeds 15% of the annual budget, Illinois CICAA associations must obtain approval of 2/3 of members entitled to vote before levying — unless an emergency exception applies. Returns the funding gap, per-unit assessment, vote threshold analysis, votes required for member approval, and the monthly installment for spreading the assessment over time.

Calculator

Adjust the inputs below; the result updates instantly.

Project

Total project cost (USD)

Reserve funds available to apply (USD)

Budget

Annual operating budget (USD)

Association

Number of units (members entitled to vote)

Payment plan

Months to spread the assessment

Per-unit special assessment (USD)

2,500.00

15% budget threshold — vote required?: YES — special assessment of $120000.00 exceeds 15% of the annual budget ($60000.00); a 2/3 member vote is required under 765 ILCS 160/1-45 before levying, unless an emergency exception applies
Member yes votes required (2/3 of all members): 32
Monthly installment per unit (USD): $208.33
Emergency exception note: Under 765 ILCS 160/1-45, the 2/3 member vote requirement does NOT apply if the board determines that an emergency exists that makes prior approval impractical (e.g., immediate threat to health, safety, or structural integrity). The board must document the emergency basis in its meeting minutes and ensure the determination is reasonable and good-faith. A post-emergency member vote or ratification is a best practice but is not always required. Consult association counsel before invoking the emergency exception.
Verdict: MEMBER VOTE REQUIRED. The special assessment of $120000.00 (per-unit: $2500.00) exceeds 15% of the annual budget ($60000.00). Under 765 ILCS 160/1-45, the board must obtain approval of 2/3 of members entitled to vote (32 of 48 members) before levying the assessment, UNLESS an emergency exception applies. Monthly installment per unit over 12 months: $208.33.

Tools to go with this

Need a CICAA special assessment notice template or a 2/3 member vote ballot packet?

Fennec Press's Illinois CICAA governance bundle includes the special assessment notice template (with the § 1-45 threshold disclosure), the 2/3 member vote ballot and tally sheet for threshold-exceeding assessments, the emergency exception documentation checklist (for board minutes), and the payment plan agreement for spreading assessments over 12–24 months.

Open Fennec Press Illinois HOA bundle→

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How this calculator works

This calculator implements the Illinois CICAA special assessment analysis under 765 ILCS 160/1-45. Given the total project cost, reserve funds available to apply, the adopted annual budget, the number of units, and the desired payment spread, it returns:

The funding gap (total project cost minus reserve funds) — the amount to be raised by the special assessment.
The per-unit special assessment total.
Whether the total special assessment exceeds 15% of the annual budget — the trigger for a mandatory 2/3 member vote under 765 ILCS 160/1-45.
The number of yes votes required for member approval (ceiling of 2/3 × number of units).
The monthly installment per unit when the assessment is spread over the specified number of months.
The emergency exception note — a reminder that the board must document any emergency basis for bypassing the vote requirement.

The relevant Illinois statutes

765 ILCS 160/1-45 is the operative CICAA provision. The board of a non-condominium common-interest community may levy a special assessment for extraordinary expenses. If the total assessment exceeds 15% of the annual operating budget, a vote of 2/3 of all members entitled to vote is required BEFORE the assessment may be levied. An emergency exception is available when prior approval is impractical.

765 ILCS 160/1-40 governs the annual budget adoption procedure. The adopted annual budget is the baseline for the 15% threshold calculation — not a projected, draft, or informal estimate.

765 ILCS 605/9(c) (parallel provision for condominiums) governs reserve fund requirements and deficit disclosure for Illinois condominium associations. If the reserve fund is drawn down to fund a special assessment project, condominium boards should evaluate whether a disclosure of reserve deficit is triggered.

Key rules and gotchas

The 15% threshold is on the TOTAL special assessment, not the per-unit or monthly amount. A board cannot restructure the levy into installments to stay below the threshold. The threshold test is applied to the entire funding gap the board is seeking to raise through the special assessment.

The 2/3 vote is of ALL MEMBERS ENTITLED TO VOTE — not just those present. In a 100-unit association, the board needs 67 yes votes regardless of meeting attendance. This requires proactive outreach to all members, not just those who show up at the meeting.

The emergency exception must be documented in the board minutes. A good-faith, contemporaneous record of why prior approval was impractical is essential. Post-hoc rationalization of an emergency is a legal risk.

CICAA vs. condominium. The 15% threshold is a CICAA (765 ILCS 160) rule. Illinois condominium boards (765 ILCS 605) generally have broader authority to levy special assessments without a member vote, unless the declaration requires one. Check the declaration for condominium associations.

Worked example: assessment below threshold

CICAA townhome association, 48 units. Project: parking lot resurfacing. Total cost $45,000. Reserves to apply: $5,000. Funding gap: $40,000. Annual budget: $400,000.

Threshold: $400,000 × 15% = $60,000.
Funding gap ($40,000) < threshold ($60,000).
Board may levy without a member vote.
Per-unit assessment: $40,000 ÷ 48 = $833.33.
Monthly installment over 12 months: $833.33 ÷ 12 = $69.44 per unit.

Worked example: assessment exceeds threshold — member vote required

Same association. Project: new roofs on all 8 buildings. Total cost $320,000. Reserves to apply: $80,000. Funding gap: $240,000. Annual budget: $400,000.

Threshold: $400,000 × 15% = $60,000.
Funding gap ($240,000) > threshold ($60,000).
2/3 member vote required.
Votes needed: ceil(48 × 2/3) = ceil(32) = 32 yes votes.
Per-unit assessment: $240,000 ÷ 48 = $5,000 per unit.
Monthly installment over 24 months: $5,000 ÷ 24 = $208.33 per unit.

The board must conduct a member vote before levying. Ballot materials should include the total assessment amount, the per-unit amount, the vote threshold calculation, and the project description. Member approval of 32 of 48 units is required.

Worked example: emergency exception

Same association. A water main burst on a Friday evening, flooding two buildings. The board convenes an emergency session Saturday morning and authorizes $35,000 in emergency repairs. The funding gap is $35,000 (no reserves applicable). Annual budget: $400,000.

Threshold: $60,000. Funding gap ($35,000) < threshold.
Board may levy without a member vote regardless — below threshold.

If the emergency damage had cost $80,000 (above threshold): the board may invoke the emergency exception under 765 ILCS 160/1-45. The board minutes must document: (1) the emergency event; (2) why prior member approval was impractical; (3) the board's determination that immediate action was required. A post-emergency ratification meeting is best practice.

What this calculator does NOT model

Declaration-specific supermajority requirements. Some CICAA declarations require a higher threshold (e.g., 75% of all members) for special assessments of any size. The calculator implements the statutory 15%-and-2/3 framework only; check the declaration.
Reserve study compliance. Drawing reserves for a special assessment may trigger reserve deficit disclosure or reserve study update obligations. Use the Reserve Adequacy Calculator for reserve analysis.
Assessment lien enforcement. For the lien that arises when an owner fails to pay the special assessment, see the Illinois CICAA Assessment Lien Calculator.
Tax treatment of special assessments. Special assessments may have income tax implications for the association (IRS Form 1120-H) and for individual owners. Consult a CPA.
Equal-share vs. percentage-interest allocation. This calculator divides the funding gap equally among units. Some CICAA declarations allocate assessments by percentage of common ownership interest. Adjust the per-unit figure manually if your declaration uses a weighted allocation.

Sources

Last reviewed: 2026-05-19 against:

765 ILCS 160/1-45 (CICAA special assessment authority; 15% threshold; 2/3 member vote requirement; emergency exception).
765 ILCS 160/1-40 (CICAA annual budget adoption — basis for the 15% threshold denominator).
765 ILCS 605/9(c) (Illinois Condominium Property Act reserve fund requirements — parallel provision for condominiums drawing reserves for a special assessment project).

Under 765 ILCS 160/1-45, a CICAA board must obtain approval of 2/3 of all members entitled to vote BEFORE levying a special assessment if the total amount of the assessment exceeds 15% of the annual operating budget. The 15% threshold is calculated on the total association-wide special assessment amount — not the per-unit amount. For a $400,000 annual budget, the threshold is $60,000. If the board needs to levy $70,000 for an unexpected roof repair, the 2/3 member vote requirement is triggered. If the board needs only $55,000, it may levy without a member vote.

Under 765 ILCS 160/1-45, the 2/3 member vote requirement does NOT apply if the board determines that an emergency exists that makes prior member approval impractical. Classic emergency examples include sudden structural failure, a burst water main requiring immediate repair to prevent property damage, or a safety hazard requiring immediate remediation. The board must document the emergency determination in its meeting minutes — a contemporaneous, good-faith record of why prior approval was impractical. Post-emergency, the board should ratify the levy at the next regular member meeting (even though ratification is not expressly required) and should communicate transparently with members about the emergency and the cost. Boards should never use the emergency exception as a convenience shortcut to avoid the political difficulty of a member vote; that misuse creates legal exposure.

Of ALL MEMBERS ENTITLED TO VOTE — not of those present at the meeting. This is an important distinction. If the association has 100 units, the board needs 67 yes votes (2/3 of 100, rounded up) regardless of how many members attend. This is a much harder threshold than a majority-of-quorum standard and requires active outreach to non-attending members via mail ballots, absentee proxies, or repeated ballot rounds. The CICAA vote requirement for special assessments is one of the most operationally challenging governance procedures a board faces.

No. The 15% threshold is measured on the TOTAL special assessment amount, not on any individual installment. A board cannot avoid the threshold by characterizing a $100,000 special assessment as twelve $8,333 monthly charges. The IRS and most state regulators look to the total levy amount. HOWEVER, if the board has legitimately divided a multi-phase project into separate, independently justified phases with separate board approvals, and each phase is genuinely below 15% of the annual budget, that may be defensible — with counsel guidance. Artificial phase splitting to avoid the vote threshold is an actionable governance breach.

Not identically. 765 ILCS 605 (Illinois Condominium Property Act) does not include the same 15%-of-annual-budget trigger for a mandatory member vote on special assessments. Illinois condominium boards generally have broader unilateral authority to levy special assessments, subject to any declaration-specific limits. Some condominium declarations include their own percentage-of-budget thresholds for member approval, but the 15% statutory floor under CICAA does not apply to condominiums. This is a meaningful distinction when advising boards: CICAA associations must be more careful about the vote requirement than condominium associations.

Notice requirements are set by the declaration and bylaws. Regardless of the legal minimum, best practice for CICAA boards includes: (1) a written notice to all members stating the total amount, the per-unit amount, the reason for the assessment, and the payment schedule; (2) the board resolution authorizing the levy (or, if a member vote is required, the ballot materials and tally); (3) a payment plan option for members who cannot pay the lump sum; and (4) a reference to the applicable CICAA authority (765 ILCS 160/1-45). For assessments exceeding the 15% threshold, the notice must also include the ballot materials for the 2/3 member vote and a disclosure that the assessment cannot be levied without member approval.

A special assessment levied without the required 2/3 member vote is voidable — individual members may challenge the levy in court and seek to enjoin collection or recover amounts already paid. The board members who voted to levy without the required approval may face personal liability for breach of fiduciary duty, particularly if the failure to hold the vote was a knowing circumvention rather than a good-faith mistake. The association's D&O insurance may cover defense costs but is less likely to cover intentional governance violations. The practical fix is to retroactively hold the member vote (if the project permits) or to return the assessment and re-levy after proper authorization.

Resources

Links marked sponsoredmay earn The Fennec Lab a commission. They do not affect the calculator's output. See disclosures.

Illinois General Assembly — 765 ILCS 160/1-45 — 765 ILCS 160/1-45 — CICAA special assessment authority and the 15% member vote threshold
Illinois General Assembly — 765 ILCS 160/1-40 — 765 ILCS 160/1-40 — CICAA budget adoption procedure; the adopted annual budget is the baseline for the 15% threshold test
Illinois General Assembly — 765 ILCS 605/9(c) — 765 ILCS 605/9(c) — Illinois Condominium Property Act reserve fund requirements and disclosure obligations (parallel provision for condominiums)
CAI Illinois Chapter — Assessment Resources — Community Associations Institute Illinois Chapter — resources for CICAA special assessment procedures and member communications