Texas HOA Special Assessment Calculator

What this calculator does

Texas Property Code § 209.00592 governs special assessments by property owners associations. The board may approve a special assessment by majority vote at an open meeting — but the board's unilateral authority is limited by the declaration. Most Texas HOA declarations require owner approval when the special assessment per unit exceeds the annual budgeted assessment per unit.

This calculator answers five practical questions:

1. Funding gap. How much must be raised after applying existing reserves? (Total project cost minus existing reserves.)
2. Per-unit assessment. What is each unit's share of the funding gap?
3. Owner-vote warning. Does the per-unit amount exceed the annual budgeted assessment, flagging the likely owner-vote threshold?
4. Monthly installment. What is the monthly per-unit payment if the assessment is spread over a given period?
5. Total levy. What is the total assessment amount to be levied on all units collectively?

The statutes — § 209.00592 and § 209.0041

§ 209.00592 — special assessment authority. The board may approve a special assessment by a majority vote at an OPEN meeting with advance notice under § 209.0051. The statute does not impose a hard dollar cap on board-only authority — the declaration controls. Most Texas HOA declarations require owner approval when the special assessment per unit exceeds the annual budgeted assessment per unit; some use a different multiplier or a fixed dollar cap. This calculator flags a warning at the annual-assessment threshold, which is the most common declaration trigger.

§ 209.0041 — dedicatory instrument requirements. The declaration is the controlling document for the board's special assessment authority and the owner-vote threshold. A board that approves a special assessment above its unilateral authority without obtaining owner approval is adopting a procedurally invalid assessment that owners can challenge in court. The challenge can also unwind the project financing if the assessment was pledged as collateral.

Board authority vs. owner-vote threshold

The boundary between board-only authority and owner-vote-required authority is set by the declaration, not by statute. Three common declaration formulations:

1. Annual-assessment multiple. Board may act up to 1× the annual per-unit assessment; owner vote required above that threshold. (Example: annual assessment = $1,500/unit; board may approve up to $1,500/unit special assessment without owner vote.)
2. Percentage of annual budget. Board may act up to 25% or 50% of the total annual operating budget without owner vote.
3. Fixed dollar cap. Board may approve up to $X/unit or $Y total without owner vote.

Always read the declaration's specific language. This calculator uses the annual-assessment-multiple method because it is the most common Texas HOA formulation — but your declaration may differ.

Open-meeting procedure for special assessment approval

A special assessment resolution must be adopted at an open board meeting with advance notice under § 209.0051. The 72-hour advance notice requirement applies. The agenda item must be specifically identified in the notice — "consideration of special assessment for [project description]" — so owners can attend and be heard. A special assessment adopted at an improperly noticed or closed board meeting is voidable.

If the declaration requires an owner vote, the vote must be conducted at a properly noticed annual or special membership meeting, with notice meeting the § 209.00593 10–60 day window for annual meetings or the declaration's specific notice requirements for special membership meetings. The owner-vote threshold and quorum requirements are declaration-specific.

Installment payments — spreading the burden

Texas Property Code does not restrict a board from offering installment payment plans for special assessments. Most declarations authorize the board to set a payment schedule as part of the special assessment resolution. A 12-month installment plan — the default in this calculator — is the most common. Longer installment periods (24–36 months) are appropriate for very large assessments. Interest on delinquent installments may be charged at the rate specified in the declaration.

Practical tip for large assessments: publish the installment schedule and the project budget simultaneously. Owners who understand what the money is for, and how their payments are structured, are more likely to pay on time and less likely to challenge the assessment.

Worked example — $500,000 project, 200 units, owner vote required

A Dallas-area HOA needs to replace the community pool complex. Total project cost: $500,000. Existing reserve funds available: $100,000. 200 units. Annual budgeted assessment: $1,500/unit. Spread over 12 months.

Apply the calculator:

• Funding gap: $500,000 − $100,000 = $400,000.
• Per-unit assessment: $400,000 / 200 = $2,000/unit.
• Monthly installment: $2,000 / 12 = $166.67/unit/month.
• Owner-vote warning: $2,000 > $1,500 (annual budgeted assessment) — WARNING: owner vote likely required under most declaration formulations.
• Total assessment needed: $400,000.

The board cannot adopt this special assessment by board vote alone without checking the declaration's threshold. If the declaration requires an owner vote at the 1× annual-assessment threshold, the board must call a special membership meeting and obtain owner approval before levying the $2,000/unit assessment.

Worked example — $150,000 project, board authority sufficient

Same association, smaller project: $150,000 HVAC replacement, $50,000 from reserves. Funding gap: $100,000. Per-unit assessment: $500.

• Owner-vote warning: $500 < $1,500 annual assessment — no warning. Board-only authority is likely sufficient.
• Monthly installment (12 months): $41.67/unit/month.

The board can adopt this at an open meeting with 72-hour advance notice, without an owner vote — assuming the declaration's threshold is at or above the per-unit annual assessment.

Enforcement of unpaid special assessments

An approved special assessment that a unit owner fails to pay becomes an assessment debt subject to the same enforcement track as unpaid regular assessments. The § 209.0091 pre-foreclosure notice (30-day certified-mail notice), the judicial-foreclosure track under § 209.0092, and the § 209.011 180-day post-sale redemption right all apply. Use the Texas HOA Assessment Lien calculator on this site to walk a delinquent special assessment through the enforcement ladder.

How this page is maintained

Section 209.00592 is stable in its core open-meeting requirement for special assessments. We monitor each biennial Texas legislative session and re-stamp this page within the quarter after any substantive change to § 209.00592 or § 209.0041.

Last reviewed: 2026-05-19 against Tex. Prop. Code § 209.00592 and § 209.0041.