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).

How Determined. 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.

Notice Requirement. If the assessment is approved, proper notice must be given before it can be implemented.