Boards are allowed to special assess the membership up to 5% of the current year's budgeted gross expenses
without membership approval regardless of any limitations that might be found in the governing documents. (Civ. Code §1366(b)
. If an association's annual budget is $100,000, then the maximum special assessment the board can impose without membership approval is $5,000. That does not mean $5,000 per unit. The $5,000 assessment is divided among all units according to the allocation schedule contained in the CC&Rs.
If the assessment is approved, proper notice
must be given before it can be implemented.