Few things stir up a condo building like the words "special assessment." Owners want to know whether the board can really do this without asking them. Boards want to know how to fund a necessary project without triggering a revolt.
The Illinois Condominium Property Act answers most of these questions, mainly in Section 18(a)(8) (765 ILCS 605/18). The short version: the board has real authority, owners have real checks on it, and which rule applies depends on what the money is for and how big the increase is.
This guide walks through the rules, a worked example of the 115% test, the steps a board should follow, and what owners can do when a special assessment lands in their mailbox.
Why special assessments happen
Special assessments usually come from one of a few situations:
A major repair or replacement that reserves can't cover — a roof, masonry, a parking garage, a boiler or elevator modernization.
An emergency — storm damage, a structural failure, a burst riser.
A legal or code mandate — a city-ordered façade repair, a fire safety upgrade.
An insurance gap — a large deductible after a claim, or an uninsured loss.
A discretionary improvement — a lobby renovation, new amenities, an addition to the common elements.
An operating shortfall — a year when costs came in far over budget.
The category matters, because the Act treats emergencies, legal mandates, repairs and additions differently.
First: what counts as a "separate" or special assessment?
The Act calls them "separate assessments." Any common expense that isn't in the adopted budget, or any increase over the budgeted assessment amount, must be separately assessed against all unit owners. So if a project wasn't in this year's budget, funding it means a special assessment — the board can't quietly overspend and sort it out later.
Like regular assessments, a special assessment is generally allocated among owners according to each unit's percentage of ownership in the common elements, as set out in the declaration. An owner with a 2.5% interest pays 2.5% of the total.
Owners must be notified of the meeting
Any board meeting to adopt a separate assessment requires notice to every unit owner in the same manner as a membership meeting — that means written notice at least 10 and no more than 30 days in advance. This is longer than the 48-hour notice required for ordinary board meetings. Skipping it is one of the most common procedural mistakes boards make.
A good notice states the purpose plainly: the amount of the proposed assessment, what it's for, and when and how it would be payable.
The 115% rule and the owner petition
Here's the central check on board power. If the adopted budget, or any special assessment, would push the total of all regular and special assessments for the current fiscal year above 115% of the previous year's total, owners can push back:
Owners holding 20% of the association's votes may deliver a written petition to the board within 21 days of the board's action.
The board must then call a meeting of owners within 30 days of receiving the petition.
At that meeting, the assessment is ratified unless a majority of the total votes of the association are cast to reject it.
Note that last point. Rejection requires a majority of all votes in the association, not just a majority of those who attend. In a building where turnout is low, that's a high bar — which is why the petition process is a check, not a veto.
If the increase stays at or below 115%, the petition right doesn't apply at all.
A worked example
Last year, total assessments (regular plus special) in a 50-unit building were $500,000. The threshold for this year is 115% of that, or $575,000.
This year's regular budget is $530,000. The board then adopts a $30,000 special assessment for hallway carpet. Total: $560,000. That's under $575,000, so no petition right applies.
Instead, the board adopts a $90,000 special assessment for a non-emergency project. Total: $620,000 — over the threshold. Owners holding 20% of the votes can petition within 21 days.
If the $90,000 is for an emergency or a legally mandated repair, the petition right doesn't apply, even though the total exceeds 115%.
Boards should run this calculation before adopting any special assessment, and record it in the minutes.
Emergencies and legal mandates: the board can act alone
Special assessments for emergencies or for expenditures mandated by law are exempt from both the 115% petition process and owner approval. The Act defines an emergency narrowly: "an immediate danger to the structural integrity of the common elements or to the life, health, safety or property of the unit owners."
A failed boiler in January qualifies. So does a crumbling balcony. A lobby renovation does not, however overdue it feels.
"Mandated by law" covers things like city-ordered façade repairs or code-required fire safety upgrades.
When board members act in an emergency, the Act also lets the board later ratify those actions, and requires notice to owners of the emergency within 7 business days and a general description of the response within 7 days.
Additions and alterations need two-thirds of all owners
There's a separate, stricter rule for additions and alterations to the common elements or association property that aren't in the budget. These must be separately assessed and approved by two-thirds of the total votes of all unit owners.
The distinction between "repair or replacement" and "addition or alteration" matters a lot:
Replacing a worn-out roof with a comparable roof is repair and replacement.
Adding a rooftop deck is an addition.
Replacing a failed hallway carpet is repair and replacement.
Converting a storage room into a fitness center is an alteration.
Section 18.4(a) of the Act helps draw the line. Replacement may improve on the original quality — a modern roof membrane in place of an obsolete one — but if an improvement that isn't an emergency or legally required costs more than 5% of the annual budget, owners with 20% of the votes can petition within 21 days for a meeting to consider it. As with the 115% rule, the expenditure is ratified unless a majority of the total votes reject it.
Multi-year assessments
The board may adopt special assessments payable over more than one fiscal year. For multi-year assessments that aren't emergencies or additions, the entire amount is treated as considered and authorized in the first year it's approved. That means owners' petition rights attach once, at the start — the board doesn't have to re-run the process each year of the payment schedule.
Spreading a large project over two or three years is often the fairest way to fund it, especially for owners on fixed incomes.
Alternatives to a special assessment
Before adopting a special assessment, a board should consider whether a different approach would work better:
Using reserves, if the project is a capital replacement the reserve fund was meant for.
An association loan, repaid over several years through a dedicated assessment. This spreads the cost but adds interest; the board should check what its declaration and bylaws allow and consult the association's attorney.
Phasing the project, doing the most urgent work first.
Insurance recovery, if the damage is covered.
Charging back a responsible party, such as an owner or contractor whose actions caused the damage.
Often the best answer combines these: a partial reserve draw, a smaller special assessment, and a phased schedule.
Quick guide: which rule applies?
Emergency or legally mandated? Board can adopt it without owner approval or petition rights. Membership-meeting notice still applies to the board meeting.
Addition or alteration not in the budget? Requires two-thirds of the total votes of all owners.
Repair or replacement that pushes total assessments above 115%? Board can adopt it, but 20% of owners can petition for a vote; it stands unless a majority of all votes reject it.
Repair or replacement that stays at or below 115%? Board can adopt it with proper notice; no petition right.
Check your own documents
The Act sets the floor. Your declaration and bylaws may add requirements — a lower threshold for owner approval, for example, or specific notice language. Read them before scheduling the vote.
How to levy a special assessment without a fight
1. Show the need. Share engineer's reports, bids and photos. Owners accept costs they understand.
2. Show the alternatives. Explain why reserves can't cover it, and whether financing was considered.
3. Give proper notice. Use membership-meeting notice for the board meeting, and state the purpose clearly.
4. Hold an informational session. A town-hall style meeting before the vote, with the engineer or contractor present, answers questions early.
5. Offer a payment schedule where the project timeline allows.
6. Document the classification. Record in the minutes why the board treated a project as an emergency, a legal mandate, a repair, or an addition — that's the decision owners are most likely to challenge.
7. Report back. Once the project is complete, share the final cost and whether any funds are left over.
What owners should do when a special assessment arrives
If you receive notice of a special assessment:
Read the notice carefully. Note the amount, the purpose, the due dates and the meeting date.
Ask for the backup. You're entitled to review many association records under Section 19, including contracts and bids. Engineer's reports and board minutes often explain the need.
Attend the meeting. It's the best place to ask questions and hear the board's reasoning.
Ask about payment options. Many associations allow installments.
Check your petition rights. If the total increase exceeds 115% and the project isn't an emergency or legally mandated, owners holding 20% of the votes may petition within 21 days.
Don't simply withhold payment. Unpaid special assessments are treated like any other unpaid assessment, with late fees, a lien and collection action possible.
Selling with a special assessment pending
Special assessments must be disclosed to buyers in the Section 22.1 resale package. Who pays — seller or buyer — is typically negotiated in the purchase contract. If you're selling, talk with your real estate attorney early. (See Selling a Condo in Illinois: The Association Disclosure Package, Deadlines and Fees.)
Frequently asked questions
Can the board levy a special assessment without an owner vote?
Often, yes. Owners only get a vote for additions and alterations, or through the petition process when total assessments exceed 115% of the prior year and the expense isn't an emergency or legally mandated.
How much notice do owners get?
The board meeting to adopt a special assessment requires notice in the same manner as a membership meeting — at least 10 and no more than 30 days in advance.
Can I refuse to pay if I disagree?
No. An adopted special assessment is an obligation of the unit. Disagreements should be raised through meetings, petitions or counsel, not nonpayment.
What happens if there's money left over?
It depends on your governing documents and the board's decision. Leftover funds are commonly moved to reserves or credited to owners; ask your board how it plans to handle any surplus.
The bottom line
Illinois gives condo boards the tools to fund necessary work, and gives owners targeted checks when increases are large or projects are discretionary. Boards that classify projects honestly, notice meetings properly and share their reasoning rarely end up in a petition fight. Owners who understand the rules can ask better questions and use their rights effectively.
Related reading:
How Much Should an Illinois Condo Association Keep in Reserves?
Condo Emergencies in Illinois: What Counts, What the Board Can Do Without a Vote, and Who Must Be Told
How to Tell Owners Their Condo Assessments Are Going Up
Adopting Your Condo Budget in Illinois: A Step-by-Step Guide for Boards
Pimmit Run Management helps Illinois condo boards plan capital projects, model assessment options and run compliant notices and votes. Reach out to see how we'd approach your next project.
This article is general information, not legal advice. Consult your association's attorney before levying a special assessment.
This article is general information, not legal advice. Consult your association's attorney about your specific situation.