States
Idaho special assessments: what your board must do.
Account statements are free and due in 5 business days; HOA liens must be recorded
Condos
Does the board need an owner vote?
The Condominium Property Act sections cited set no owner vote for special assessments. The declaration must provide for assessments and a method of notice and levy (55-1505(1)(m)), and the bylaws, when required, must set how the annual budget is estimated and assessed (55-1507(g)), so check those documents.
Idaho Code 55-1505(1)(m); 55-1507(g)What notice must owners get?
The sections cited set no fixed notice period for assessments. The declaration must provide a method for notice and levy of assessments, so check your declaration.
Idaho Code 55-1505(1)(m)Your right to see the records
Owners generally have a legal right to inspect and copy the association's records, including the budget, reserve study, contracts, bids and minutes. Ask in writing and keep proof that you sent it.
Payment plans, late fees and liens
An assessment becomes a lien on your unit once the association records a notice stating the amount. The lien expires one year after recording unless it is paid or enforcement has begun, and the association can extend it one more year by recording an extension. You can ask for a statement of your account, due within 5 business days, and charging you a fee for it violates the Idaho consumer protection act.
Idaho Code 55-1518; 55-1528HOAs (houses and townhouses)
Owner vote
Idaho's HOA law says assessments are set as your governing documents provide or, if they are silent, with approval of a majority of members. Unincorporated associations' bylaws must say no fee or assessment can rise unless a majority of all members vote for it.
Idaho Code 55-3204(3)(d), (7)(e)Notice
Member meetings follow the Idaho nonprofit act: notice of the place, date and time goes out 10 to 60 days ahead (30 to 60 if not mailed first class or registered). A special meeting notice must describe the matter the meeting is for. Section 55-3204 sets no separate notice rule for assessments.
Idaho Code 55-3204(3)(b); 30-30-505Records
The association must give you an updated financial disclosure within 10 business days of your request (this deadline covers only that disclosure), and a reconciled one within 60 days after each fiscal year ends. Other records fall under the Idaho nonprofit act, which lets members inspect and copy core records on 15 business days' written notice; accounting records also need a proper purpose.
Idaho Code 55-3205; 30-30-1102Payment, late fees and liens
The association can lien your lot for the cost of maintaining common areas it owns, by recording a claim, and must serve you a copy within 5 business days after recording. You can request a statement of your account, due within 5 business days and free of charge. Fines need authority in the covenants, a board vote, and 30 days' written notice before the meeting.
Idaho Code 55-3207; 55-3205(1); 55-3206Summarised from the statutes in November 2026. Not legal advice; your declaration and bylaws may add more rules.